GST Input in GSTR 9

In GSTR-9, the treatment of Input Tax Credit (ITC) depends on when it was claimed and the nature of the claim.

To address your query regarding ITC of FY 2018-19 taken in FY 2019-20 GSTR-3B:

1. Understanding Table 6B

Table 6 of GSTR-9 is intended to capture the summary of all ITC availed during the financial year as per your GSTR-3B.

• Table 6A is auto-populated from the total ITC you claimed in your GSTR-3B returns filed for the relevant financial year (in your case, the 2019-20 FY).

• Table 6B is where you categorize that total ITC into Inputs, Capital Goods, and Input Services.

2. How to Report the ITC

If you claimed ITC pertaining to FY 2018-19 in your GSTR-3B for FY 2019-20, follow these steps:

• Do not deduct it: You should generally not "deduct" or subtract this figure from Table 6B if it was actually included in your GSTR-3B for the year you are reporting (FY 2019-20).

• Classification: Table 6B is a classification of the total ITC reported in Table 6A. Since your GSTR-3B for 2019-20 includes this ITC, it must be reflected in the classification in Table 6B.

• The Logic: GSTR-9 is a reconciliation of the GSTR-3B returns filed during the financial year. If a credit was availed in a 2019-20 GSTR-3B, it is considered part of the "ITC availed during the financial year" for that return, even if the underlying invoice pertains to the previous year.

Important Summary for your Filing

• Auto-population: Table 6A captures everything from your 3B. Table 6B is your breakdown of that same total. If you try to "exclude" or "deduct" amounts from 6B that were present in your 3B, your figures will not match the auto-populated data, which may lead to system warnings or reconciliation issues.

• Consistency: Always ensure that the sum of the figures you enter in the sub-categories of Table 6 (6B, 6C, 6D, etc.) matches the total ITC availed in your GSTR-3B for that financial year (as shown in Table 6A).

Summary: Do not deduct the ITC of FY 2018-19 from Table 6B if it was claimed in your GSTR-3B of FY 2019-20. Since Table 6B is a categorization of the total ITC availed as declared in your GSTR-3B returns for the current reporting year, you should include this amount in the appropriate category (Inputs/Capital Goods/Services) to ensure your classification matches the total ITC already reflected in Table 6A.