GSTR 9 Annual Return

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In GSTR9 FY 17-18 Annual Return, we filled 8C ITC which was availed in next financial year i,e FY 18-19 so GSTR2A match with GSTR 3B but in GSTR 9 FY 18-19 GSTR 3B included amount which was shown 8C in GSTR 9 annual return of  FY 17-18 and some amount availed in FY 19-20.......

for Example....

FY 17-18- GSTR 9 Table 8C shown Rs.1000

so my GSTR 2A - 2000 and my 3B Rs.1000 balance Rs.1000 availed in FY 18-19.

 

And My query is how to shown above in my GSTR 9 For FY 18-19.

 

My GSTR3B claimed Rs.1000-opening which was shown in FY 17-18 in Table 8C. + current year availed Rs.1000 -  Rs.1000 availed in FY 19-20.... = GSTR 2A Rs2000 but not able to split this in FY 18-19 Annual return

how to file GSTR 9 of above Opening ITC .....? opening +current year availed - availed in next financial year = 3B net ITC but how to file in GSTR 9?

Regards

D.Rajendran

 

 

 

Replies (6)

iTC in table 8c comes from 3b

So you can claim all the ITC claim uptill September of subsequent year stating that the same refers to your missed credit.

Take note that same reflects in your accounts

Hope Ur query gets resolved.

Sir, I already aware ITC for FY 18-19 taken in FY 19-20 to be put in 8C but ITC for fY 17-18 taken in FY 18-19---where i put? because its included in 3B.

ITC for 2017-18 availed in 2018-19 need to be reported 6M of table 6 .

As in table 6A the autopopulated from 3B includes the ITC of 2017-18 also . Hence report ITC pertaining to 2018-19 in table 6B & there will be the difference in table 6J of previous year (2017-18) ITC , so report that difference in table 6M & your 6O will also get match with 6A .


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