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How to fill figure in GSTR 9 of 2022-23

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Anil Gupta

34 Points Posted on 30 December 2023

I have claimed ITC in 2022-23 on freight paid to unregistered transporter as ITC on inward supplies laible to reversed charges and entered in column 4(A)(3) of GSTR 3 B but by mistake the figures not entered in 3.1(d)
Later on I entered this figures in 3.1(d) of GSTR 3 B of September 23.
The question is In which column of GSTR 9 of 2022-23 I should entered the figures shown in GSTR 3 B of September 23.

Replies (4)

Quick Summary

This discussion clarifies how to correctly report ITC claimed on freight paid to unregistered transporters in GSTR 9 for the 2022-23 financial year. If you mistakenly declared this ITC under reverse charge in GSTR 3B and later corrected it in September 2023, the figures should be reflected in Table 4(G) (RCM payable) and Table 9 (RCM paid) of your GSTR 9 annual return.

prasad Nilugal

GST Practitioner & Accounts

15150 Points Posted on 31 December 2023

As per your query its look like ,you have taken ITC before in the earlier Financial year , and shown RCM payable and paid in the next Financial year in GSTR3B . please clarify .