Total amount of ITC availed by the registered person will have to be reported in Column 3 of Sl. No. 14 of FORM GSTR-9C and eligible ITC as determined by the auditor will have to be reported in Column 4 of Sl. No. 14 of FORM GSTR-9C. Thus, the difference between Column 3 of Sl. No. 14 and Column 4 of Sl. No. 14 of FORM GSTR-9C will be ineligible ITC identified by the auditor. Suitable disclosures should be made in the certificate by the auditor.
Where should the ineligible ITC identified by an auditor which are claimed as eligible ITC by the registered person in FORM GSTR-3B and in FORM GSTR-9 be reported in FORM GSTR-9C? Print
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 7:19 PM
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