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Table 13 of GSTR 9

07 February 2020

Hello guys...!
One question constantly buzzing in my mind. Suppose I have some purchase bills of 2017-18 which I had recorded in Books in F y 18-19. And claimed ITC there on accordingly. Seller has shown those bills in 2017-18 itself. Now my question is beside disclosure in point 8C, Do I need to include this bills in disclosure under point no 13 of GSTR 9 ? Please provide supporting material for your answer...!

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 07 February 2020

Point no 13 will not enter in FY 17-18. But, it will be enter FY 18-19...

sujith kumar dasa (banglore) (1496 Points)
Replied 07 February 2020

Yes it should be recorded in Table 13, please refer guidance note issued by ICAI

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 07 February 2020

Yes it's should be reported in table 13 also As when we look into table 12 (b) of 9C , it is going record/Capture such ITC when 9C need to be file for Fy 2018-19 . (As per ICAI , it's might be autopopulated)