Table 6B of GSTR 9 FY 23-24

Table 6B of GSTR-9 for FY 2023-24 is used to report the Input Tax Credit (ITC) claimed during the current financial year.

 Reporting Requirements You need to report all ITC claimed during the current financial year (FY 2023-24) in Table 6B, regardless of whether it relates to:

1. _Current financial year (FY 2023-24)_: ITC claimed on invoices received during FY 2023-24.

2. _Previous financial year(s)_: ITC claimed on invoices received in previous financial years, but claimed as credit in FY 2023-24. Important Points 1. _ITC claimed_: Report only the ITC claimed during FY 2023

Refer advisory issued by GST.....If ITC pertains to FY 22-23 reflected in 2B FY 22-23 but claimed in FY 23-24 then report it in Table 6M.

If ITC pertains to FY 22-23 reflected in 2B FY 23-24 and claimed in FY 23-24 then report in Table 6B.

If ITC pertains to FY 23-24 refleted in 2B FY23-24 claimed in FY 23-24 then show in Table 6B.

If ITC pertains to FY 23-24 reflected in 2B FY 24-25 claimed in FY 24-25 report in Table 8C and Table13.