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Reporting in table 6 and table table 9 of gstr 9

772 views 2 replies

mahipal m. chande

217 Points Posted on 13 December 2023

Auto populated Table 6A of gstr 9 contains itc on gross basis i.e. without considering debit and credit notes

So where we should report credit notes reflected in gstr 2b ? can we report in table 7 other reversals?

Whereas auto populated table 8A contains itc as per 2A on net basis and figures in table 8B are auto populated on the basis of table 6B AND 6H which are on gross basis so difference will always be there

Any comments/solution?

Replies (2)

V SUBRAMANIAM

Tax consultant

552 Points Posted on 14 December 2023

Gst exploiting all our valuable brain and peace.
8a.also consists of mar 23 bills or earlier bill filed after 11 or 13 4.23.we also avalied 21.22 belated filed ITC in 22.23.summarisng all very difficult.

AJIT JAISWAL & ASSOCIATES

TAX CONSULTANT

173 Points Posted on 22 December 2023

As per my opinion
ITC in column no 6A auto populated from gstr3b ok but from 1-4-22 to 31-12-22 ITC in Gstr9 6A is gross ITC (including purchase return) and from 1/1/23 to 31/3/23 is net ITC received column no 6A (ITC excluding PR).so you have to provide bifurcation of ITC of auto generated figure in table 4a of gstr3b...
and table 7H mention purchased return of 9months because table 6a including purchase return up to dec 22