GSTR-9 Must Be Considered for ITC Claims Not Reflected in GSTR-3B: Calcutta

Calcutta High Court ruled that GSTR-9 (annual return) must be considered for Input Tax Credit (ITC) claims not reflected in GSTR-3B (monthly return). This decision provides relief to taxpayers who may have inadvertently missed claiming ITC in their monthly returns but reported it in the annual return. The court emphasized that the annual return provides a consolidated view of the taxpayer's transactions.