While preparing GSTR-9 for FY 2025-26, a practitioner finds:
Table 8A (GSTR-2B) = ₹9,50,000
Table 6B to 6H (ITC availed) = ₹10,20,000
On verification, ₹70,000 relates to an invoice dated March 2025, but the invoice was received and ITC was availed in April 2025.
