Treatment of ITC attributable to PY availed in CY in GSTR 9

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This discussion addresses the correct reporting of Input Tax Credit (ITC) in GSTR 9 when ITC attributable to a previous financial year (PY) is availed in the current financial year (CY). The user seeks clarification on disclosing ITC of Rs 2,00,000 from FY 2017-18, availed in September 2019, alongside other ITC for FY 2018-19. Guidance is sought on specific GSTR 9 tables for this disclosure, considering potential modifications to Table 8C and the implications of availing ITC in GSTR-3B.

Gogale

Gogale (Querist)

20 November 2020 Sir/Mam,
We availed ITC amounting to Rs 200000 attributable to FY 2017-18 in Sep 2019 and totally we availed ITC amounting to Rs 2000000( Rs 1800000(cy)+Rs 200000(py)) during the FY 2018-2019. Where should i disclose the same in GSTR 9?.
Table 8C of GSTR 9 was modified and it states that --ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period.
Whether should i fill the entire ITC (Rs 2000000) in 6 B of GSTR 9 and report the ITC of py = Rs 200000 in Table 13 of GSTR 9?

Please Clarify my doubt