Gst annualreturn 18-19

This discussion clarifies how to report Input Tax Credit (ITC) on your GST Annual Return (GSTR-9) for the financial year 2018-19. It specifically addresses situations where ITC from FY 2017-18 invoices was claimed in FY 2018-19. The advice suggests entering the main ITC amount in Table 6B, while the ITC pertaining to the previous year should be declared in Table 8C and Table 13. If the ITC was accounted for in books but claimed later, specific reporting in Table 13 is required. For amounts claimed in the next FY but pertaining to the current FY, Table 8C and Table 13 are the correct places. If you're liable for GSTR-9C, the treatment in Table 7H and GSTR-9C Table 12(B) needs careful consideration.