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GSTR9 REPORTING OF ITC

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HEMANTH RANKA

Tax & Financial Consultants

170 Points Posted on 10 May 2020

A sum of Rs. 413460.00 being the ITC available under head IGST for the financial year 2017-18 was claimed in the financial year 2018-19 in August 2018 through FORM GSTR3B, now while filing form GSTR9 for the financial year 2018-19 where to show this ITC as the form is showing difference in 6(J) to the same extent.

Screen shot attached for clarity of the query.

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Replies (2)

Quick Summary

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.

RAMAN GOYAL

30 Points Posted on 10 May 2020

Use table no 11 & 12 regarding ITC reversal and taken in 18-19 on behalf of 17-18

Pankaj Rawat

GST Practitioner

29904 Points Posted on 11 May 2020

Do not ammend the table 6 of GSTR 9 as the difference of Rs. 413460/- will be there in comparison to your book ITC for FY 2018-19 .
Report the 413460/- in table 12(b) of GSTR 9C.