DIFFERENCE BETWEEN POINT 8C AND POINT 13 IN GSTR 9

Dear Sir,

I am filing the GSTR 9 of  Points  8C & 13

In this we have doubt regarding ITC claim of FY 2020-21 in FY 2021-22 ,

Since , but out ITC is accounted in FY 2021-22 itself not in FY 2020-21 , but in ITC 8C to match we have to show the ITC claimed in FY 2021-22 which is reflect in 8a

Now, my doubt is whether we have to skip the column 13 or not

Please clarify the reason

Credit of invoice dated in previous financial year but accounted and claimed in current financial year (ex: Goods in transit, delayed accounting) would be shown in table 8C only and not in table 13.

Credit of current year claimed in next year before Sept GSTR 3B due date such as Import of goods, RCM related ITC would appear only in table 13 and not in table 8C.

Also, display the table 13 values of last year (19-20) in current year (20-21) GSTR 9C in table 6M instead of 6B. This will help display table 8A-8D more accurately. 

Dear Sir,

Thank you very much

Thanks & Regards

Chandra Shekhar

8C is related to all such inputs where you have claimed in the next financial year. This value excludes RCM invoices. Table 13 includes RCM invoices.