Gst annual return

This query is : Resolved

MANISH SETPAL (Querist)
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02 August 2019 In oct 2017 3b i have taken input of IGST of Rs. 519000 by mistake. I reversed that ITC in oct 2018 3b. Now in annual return of 2017-18 this amount is shown an input in point no. 6A, whether i will be entered in point no. 6B or not ? if i not entered in 6B it is shown in difference coloum in 6J, is it OK ? What is the treatment in pt. no. 8 and 12

CA Anita Bhadra

CA Anita Bhadra (Expert)
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02 August 2019 ITC availed in 2017-18 will be shown in Table 6A & 6B both .

6A will be total ITC availed ( including RCM , import etc ) whilst Table 6B to 6L will be the bifurcation of amount mentioned in Table 6A .

ITC reversed in 2018-19 will be shown in Table No. 12

Table 8 is basically for ITC available

MANISH SETPAL

MANISH SETPAL (Querist)
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04 August 2019 whether i have entered IGST in point 6B or not ?
Because ITC is not available to me it is taken by mistake in 2017-18.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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04 August 2019 You will have to entered as you availed ITC

After that you reversed it in 2018-19 , so it will be shown in Table 12 also ..

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