Annual return GSTR9 TABLE 8 AND TABLE 13

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This discussion clarifies the relationship between Table 8 and Table 13 in the GSTR9 annual return. 'Current financial year' refers to the period the return covers (e.g., 2018-19). Table 13 specifically details the Input Tax Credit (ITC) for that year which was availed in the subsequent financial year. Therefore, the figures in Table 13 should match those in Table 8C.

Anil Bhawasinka

Anil Bhawasinka (Querist)

07 April 2020 Whether figures in table 13 are to be same as in raw C of table 8.
Under GST ACT WHAT IS MEANT BY ' PREVIOUS FINANCIAL YEAR AND CURRENT FINANCIAL YEAR IF I AM PREPARING FOR GSTR9 FOR THE PERIOD 2018_19 IN THE month of April 2020 ie in 2020-21

RAJA P M

RAJA P M (Expert)

08 April 2020 Current Year means transactions active year. Previous Year means last FY 19-20 which is 01/04/2019 to 31/03/2020... Like now current Year means FY 20-21 which is from 01/04/2020 to 31/03/2021... Now, Ask Your query clearly...

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 In GSTR-9, 'current FY' means the year of the return (2018-19 here), and Tables 10-14 capture its items declared in the next year's returns; Table 13 shows ITC of that year availed in the next FY (now up to 30 November), so it should equal Table 8C.

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