GST9 annual return 2018-19

This discussion clarifies how to report Input Tax Credit (ITC) on the GSTR9 annual return for the financial year 2018-19. It specifically addresses how to declare ITC availed for FY 2017-18 in the 2018-19 return, and ITC availed for FY 2018-19 up to September 2019. The guidance focuses on correct reporting in Table 8 and Table 13 of the GSTR9, distinguishing between previous financial year's ITC and the current period's availment.