GST INPUT AVAILMENT IN GSTR-9

This discussion addresses the correct placement for disclosing GST input tax credit from the previous financial year that was claimed in the current period (April to September 2020) within the GSTR-9 annual return. It clarifies that this input should not be disclosed in tables 8 and 13, which are for inputs claimed in the next financial year. Instead, the difference should be allowed to appear, reconciling with the previous year's GSTR-9 figures.