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GSTR9 ITC AVAILED CLARIFICATION

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This query is : Resolved

vairavan (Querist)
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23 December 2024 INPUT CLAIMED AS PER 3B 15000
CURRENT FINANCIAL YEAR INWARD SUPPLIES ITC IS 13000
PREVIOUS YEAR ITC RS.2000
AS PER GSTR9 6A AVAILED THROUGH 3B IS 15000
AS PER GSTR9 6B INWARD SUPPLIES IS 13000
THE DIFFERENCE IS SHOWING -2000

AND THE SAME TIME GSTR9 8A AS PER GSTR2B IS 15000
GSTR9 8B AS PER TOTAL 6B 13000
THE DIFFERENCE IS SHOWING (+) 2000
IS THIS CORRECT OR NOT KINDLY EXPLAIN
PLEASE RESOLVE THIS ISSUE

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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12 August 2025 Yes, this is correct and expected if you have claimed ₹2000 ITC related to the previous year in the current FY.
The differences arise because Table 6A and 8A capture ITC claimed in returns (including previous FY ITC claimed now).
Whereas Table 6B and 8B capture only ITC on inward supplies of the current FY.

What to do?
This difference is normal and needs to be explained in GSTR-9 reconciliation.
Ensure the ₹2000 ITC claimed in current FY but pertaining to previous FY is disclosed properly.
If you are filing GSTR-9C (audit reconciliation), mention this as a reconciling item.

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