GSTR-9c Table 14, Goods and Services Tax - GST

[Prudhvi Jakkula]

Greetings to all,

I am having a query on table 14 of GSTR-9C.

Taxable person is not claiming credit on any of his purchases or on any of his expenses. whatever credit received by him, he is reversing the entire credit in Books and also in GSTR-3B. So total credit availed = total credit reversed.

In this case, i want to know whether he is required to provide the breakup of expenditure in the format which was mentioned in Table 14 of GSTR-9C. It will be difficult for him to provide the expenditure wise ITC breakup, because there is no track on ITC as he is not claiming ITC.

Please comment your views on above issue.

Posts / Replies

[PRADEEP SHUKLA]

Kind Attn :- Mr. Prudhvi Jakkula,

As per GST Act right now we are not sharing any details of purchases wise & expenditures wise. We claimed total input after adjusted output in form of CGST & SGST & IGST. So you don't need to explain ITC Breakup how you haven't claimed.

[Ganeshan Kalyani]

Table 14 : Reconciliation of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or books of account.

[Atul Rathod]

Not required in line with today’s notification. Table 14 not required to fill