GSTR9 REPORTING OF ITC

This discussion addresses a common query regarding the GSTR9 filing for the financial year 2018-19. It concerns how to report Input Tax Credit (ITC) of Rs. 413460.00, specifically IGST ITC for FY 2017-18, which was claimed in August 2018 via GSTR3B during FY 2018-19. The advice suggests reporting this amount in Table 12(b) of GSTR9C, rather than amending Table 6 of GSTR9, to reconcile differences.