GSTR 9: Annual return of GST

All Questions › Category: GST Consultancy › GSTR 9: Annual return of GST

GSTR 9: Annual return of GST

I have a Question on ITC Reversal -ITC Relating to 2017-18, Reversed in books for 2017-18, and reversed in GSTR 3B for 2018-19.

As per the solution provided in the article dated June 11, 2019

Critical Issues in Annual Return by CA VINAMAR GUPTA

It should be Reflected in Table 12 of GSTR 9, Reflect in Table 14 of GSTR 9. There shall be no additional tax liability. No reconciliation differences in 9C.

Now the issue is that as per table 14 heading “Differential tax paid on account of declaration in 10 & 11 above”, so can we declare ITC reversed through table 12 in this table(14)?

Answer the question

Sign In