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GST Annual Return

Surajit Sarkar (MBA) (267 Points)

16 June 2019

Sir gst annual return 6b column itc break up as per books of accounts or 3b return statement . Kindly guide

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7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 16 June 2019

Brake up of credit you have availed in GSTR3B in the year 2017-18 and same has been auto populated in table 6(A) of GSTR9 . you also check your books of accounts with credit you have availed in GSTR3B with table 6(A) of GSTR (9) .

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 16 June 2019

confirm with others also.

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 16 June 2019

ITC availed as per 3B in 2017-18 only to be shown in Table 6(A) of GSTR-9. ITC of 2017-18 availed in F.Y. 2018-19 to be shown in Column 14 of GSTR-9

CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 16 June 2019

3B return..

subhagan sreerangam (7039 Points)
Replied 02 November 2019

ITC availed as per 3B in FY 2017-18 only to be shown in Table 6(A) of GSTR 9,ITC 2017-18 availed in FY 2018-19 to be shown ij Column 14 of GSTR 9.

Muhammad Arshad Ashrafi (Accountant) (189 Points)
Replied 24 January 2020

Dear Sir , annual return 2017-18 please help us , ITC claimed in 3b (2,00,000.00) but it's less show (1,75,340.00) in gstr9 now what can I do to rectify or adjust in gstr9 ( supply receiver have the correct invoice of purchases)
regards
arshad

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 25 January 2020

This reply to Mohammad .A .A

Is it in Table 6 of the GSTR 9 amount showing 1,75,340/- and in Books 200000/- , if so then you have to reconcile your books with GSTR3B you have filed .