Table 13 of GSTR 9

This discussion addresses a common query regarding the disclosure of Input Tax Credit (ITC) for purchase bills from FY 2017-18 that were recorded and ITC claimed in FY 2018-19. The consensus, supported by ICAI guidance notes, is that these specific purchase bills should be disclosed in Table 13 of GSTR 9 for the financial year 2018-19, even though the seller reported them in 2017-18. This is because Table 12(b) of GSTR 9C for FY 2018-19 is designed to capture such ITC.