10 September 2019
ITC as per books RS. 100000 ITC as per GSTR 3B RS. 110000 Excess ITC Claimed in 17-18 Reversed in 18-19 RS. 12000 ITC of 17-18 Claimed in 18-19 RS. 2000
All ITC are for Inputs
1.In table 4(B) which amount is entered whether as per books which is actual or as per GSTR 3B 2.Whether reversal of ITC excess claimed in 17-18 reversed in 18-19 is reported in Table 7(H) also besides table 12 or In Table 7 only current year reversal is reported 3. whether ITC of 17-18 Claimed in 18-19 is reported in Table 6(M) besides Table 8(C) and Table 13 or in Table 6 only current year ITC is reported
In GSTR-9 1. Table 4(B) ITC to be reported as per GSTR-3B. 2. Reversal of ITC excess calimed in 17-18 revered in 18-19 is reported only in Table-12. 3. ITC of 17-18 Claimed in 18-19 is reported only in Table-13.
02 October 2019
Dear vaibhav in table 8(c) you can enter the value of Rs. 2000 (as per your example) i.e the ITC of 17-18 claimed in 18-19 [Only eligible credit availed for the period 2017-18 on forward charge, during 2018- 9 must be entered here.]
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