ITC on Goods received in different F.Yr, Goods and Services Tax - GST

[vignesh VSACCOUNTOPRIVATELIMITED]

Sir 1. Bill was raised on march 2020 but goods received & accounted in books on june 2020 as it was lockdown and ITC for the same was claimed

2.The above transaction was not reflected in GSTR-9 of financial year 2019 -20! Yet can we claim In 2020-2021 sir?

3. While Filing GSTR-9 for F.Yr.2020-21 can this be shown in GSTR 9? if yes under which table?

Posts / Replies

[KASTURI SETHI]

You have no other option except to show in the year 2020-21. Reflect it in a routine way under Table no. 4 of GSTR-9.

[Shilpi Jain]

Invoice of 2019-20 you can max claim it by sep'20 return due date. If claimed by then, you can show it in GSTR-9 of 2019 20 itself in part 5.