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What is table 13 of GSTR9

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what is table number 13 in gstr9

13 ITC available for the previous financial year
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When eligible ITC not claimed in reporting financial year and the same is claimed in next financial year, then such ITC will be shown in Table 13 of FORM GSTR-9.

The details are typically furnished in GSTR-3B returns filed between April and October of the current financial year or by the annual return filing deadline, whichever is earlier.

i feel missed itc claimed in next FY needs to be filled in 8c table of gstr 9 of reporting FY. Exactly same ITC amount in 13 table of gstr 9 of next FY


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