GSTR - 9

This discussion addresses a common query regarding the GSTR 9 filing for FY 2021-22, specifically concerning Input Tax Credit (ITC) from FY 2020-21 that appears in the current year's 2B. The advice provided is to report this ITC under Table 6, specifically section 6m, of GSTR 9. It also clarifies that prior year ITC should be detailed in Table 13 of the previous year's GSTR 9. The thread touches upon reversing excess ITC claims and how to account for them if not reversed in the original period.