QUESTION
We have wrongly NIL file output & ITC in GSTR-3B Month of Jan-18. But GSTR-1 is
correct file and ITC received in GSTR-2A that particular Month. So how to show
output & ITC in GSTR-9 & GSTR-9C.
ANSWER
Facts of the case :
Wrongly filed NIL GSTR-3B and have not paid OTL as well as not claimed ITC in
January 2018.
Law Applicable:
SECTION 16 OF CGST ACT
A registered person shall not be entitled to take input tax credit in respect of
any invoice or debit note for supply of goods or services or both after the due
date of furnishing of the return under section 39 for the month of September
following the end of financial year to which such invoice or invoice relating to
such debit note pertains or furnishing of the relevant annual return, whichever
is earlier.
Provided that the registered person shall be entitled to take input tax credit
after the due date of furnishing of the return under section 39 for the month of
September, 2018 till the due date of furnishing of the return under the said
section for the month of March, 2019 in respect of any invoice or invoice
relating to such debit note for supply of goods or services or both made during
the financial year 2017-18, the details of which have been uploaded by the
supplier under sub-section (1) of section 37 till the due date for furnishing
the details under sub-section (1) of said section for the month of March, 2019.
Interpretation:
Time period for claiming ITC related to 2017-18 has already expired
i.e. March 2019 GSTR-3B return as extended by the Government.
In your case you have not claimed ITC in January 2018 and also you have not paid
OTL. Now while filing GSTR-9 show the actual OTL (paid or not) in Table 9 and
pay through DRC-03.
However you cannot claim ITC through GSTR-9, it will lapse even if it is
reflecting in GSTR-2A. Further show the same in Table 8 column E as "ITC
available but not availed".
Conclusion:
You are required to pay OTL along with interest through DRC-03 while
filing GSTR-9 but ITC cannot be claimed through GSTR-9 and provide
reconciliation of the same in GSTR-9C.