GSTR9 TABLE 6 INPUT CLAIM

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This query is : Resolved

Shiv Karwa (Querist)

21 February 2022 WE CLAIM INPUT 120 IN 3B (2020-21) LATER WE KNOW WE CLAIM EXCESS RS 20 (AS PER OUR BOOK INPUT IS 100) ITC AND WE REVERSE THE SAME IN MAY 2021 (2021-22). NOW AT THE TIME OF ANNUAL RETURN TABLE 6b HOW MUCH AMOUNT I FILL 120 OR 100. I ALSO DECLARE THAT 20 RUPEE IN TABLE 13
PLZ SUUGEST TABLE 6B AMOUNT 120 OR 100

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

09 July 2024 For filing your annual return GSTR-9, the treatment of excess ITC claimed and subsequently reversed needs to be handled carefully. Here’s how you should fill out Table 6B and Table 13:

1. **Table 6B**: This table captures the ITC availed through GSTR-3B during the financial year 2020-21. You should enter the total ITC claimed during the year before any reversals.

2. **Table 13**: This table captures any ITC reversals made in the next financial year (2021-22) related to the financial year 2020-21.

### Filling the Tables

**Table 6B**:
- **Amount**: Rs. 120 (This represents the total ITC you claimed during the financial year 2020-21, including the excess Rs. 20).

**Table 13**:
- **Amount**: Rs. 20 (This represents the ITC reversed in May 2021, which pertains to the excess claimed in the previous financial year).

### Explanation:

- **Table 6B** should reflect the ITC you actually claimed during the year, which is Rs. 120 in your case.
- **Table 13** should be used to declare the reversal of the excess ITC of Rs. 20, which you corrected in May 2021.

This way, your GSTR-9 will correctly reflect the ITC availed during the financial year and the subsequent reversal in the next financial year.

### Steps:

1. **Log in to the GST portal** and access the GSTR-9 form for the relevant financial year.
2. **Navigate to Table 6B** and enter Rs. 120 (total ITC claimed in 2020-21).
3. **Navigate to Table 13** and enter Rs. 20 (ITC reversed in May 2021).

By following this method, you ensure that your annual return accurately represents your ITC claims and reversals, aligning with GST compliance requirements.

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