For Financial Year 2017-18 and 2018-19, a registered taxpayer will have the option to upload details for the duly signed entries in Table 8A to 8D in PDF format in form GSTR-9C (without CA certification). For FY 2019-20 the details of form GSTR-2A prepared by November 1, 2020, will be fetched in this table.
Table 8 of GSTR 9 Form
| 8 | Other ITC related information | ||||
| A | ITC as per GSTR-2A (Table 3 & 5 thereof) | <Auto> | <Auto> | <Auto> | <Auto> |
| B | ITC as per sum total of 6(B) and 6(H) above | <Auto> | |||
| C | 13[ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period] | ||||
| D | Difference [A-(B+C)] | ||||
2A. Taxpayers will report the financial year related values in the table against numbers 4, 5, 6, and 7. Prices related to the preceding financial year will not be reported here.
Recommendations for Tables 6,7 & 8 of GSTR 9
- In Table 6B, don’t disclose the ITC associated with previous years.
- In Table 6M or any other table, don’t disclose the ITC related to preceding years
- In Table 7, don’t reverse the ITC linked to more preceding years
- Table 8D should not be negative usually
- Table 12B of GSTR 9C
- ITC booked in the following year and availed also in succeeding year need to be shown in Table 13 and not in Table 8C
- ITC booked in the previous year and availed in next year need to be revealed in Table 8C
Table 6 of GSTR 9: Details of ITC Received During the FY
| A | The total amount of input tax credit received through FORM and GSTR-3B (sum of Table 4A of FORM | |
| B | Inward supplies (other than imports and inward supplies liable to reverse charge | Inputs |
| Capital Goods | ||
| Input Services | ||
| C | Inward supplies received from unregistered persons liable to reverse charge (other | Inputs |
| Capital Goods | ||
| Input Services | ||
| D | Inward supplies received from registered persons liable to reverse charge (other | Inputs |
| Capital Goods | ||
| Input Services | ||
| E | Import of goods (including supplies from | Inputs |
| Capital Goods | ||
| F | Import of services (excluding inward supplies from SEZs) | |
May reveal inputs and goods input services together but have to reveal capital goods separately
Issue in Outward Supply Annual Return
| Year | Particulars | Amount (Rs.) | Year 2019-20 | |
| GSTR-9 | GSTR-9C | |||
| 2019-20 | Sales Reg.(19-20) | 1000 | 1. Table 4 – Rs.900 | 1. Table 5 – unreconciled ‘0’ |
| GSTR 1 (19-20) | 800 | 2. Table 10 – Rs. 100 | ||
| GSTR 3B (19-20) Rs.200 for 18-19 | 1050 850 for 19-20 200 for | 3. Table 9 – Rs. 50 (Pay Tax on same) | ||
| 0 | 3. Table 14 – Rs. 100 in Table 10 (Pay Tax on same) | |||
| GSTR 3B (20-21) | 100 | |||
2A. Taxpayers will report the financial year related values in the table against numbers 4, 5, 6, and 7. value related to the preceding financial year will not be recorded here.
Issue in ITC Annual Return GSTR 9 & 9C
| Year | Particulars | Amount (Rs.) | Year 2019-20 | |
| GSTR-9 | GSTR-9C | |||
| 2019-20 | Purchases Reg. 19-20 | 1000 | 1. Table 6(B) – Rs. 500 | 1. Table 12(A) – Rs. 1000 |
| 3B of 19-20 | 750 | 2. Table 8C – Rs. 500 | 2. Table 12(B) – – | |
| 3B of 19-20 For 18-19 | 250 | 3. Table 13 – Rs. 500 | 3. Table 12(C) – Rs. 500 | |
| 3B of 20-21 For 19-20 | 500 | 3. Table 12(E) – Rs. 500 | ||
Other Critical Issues GSTR 9 & 9C
- Prepare for Rule 36(4) Audit
- Declaration of compliance by Sec 43 (1) to reverse ITC by a recipient of a CN
- Waybill Reconciliation with GSTR 1 & GSTR 2A
- GSTR 1 Vs GSTR 3B Vs P/L credit Side
- GSTR 3B Vs GSTR 2A Vs Purchase Register
- Original ITC Documents
- Reconciliation of Imports with ICEGATE
GSTR 9 Issues Same as Last FY
- T5 For 16 [FY 2017-18, 2018-19 and 2019-20], The registered person will have the option to report their supplies separately as rebates, zero valuations (nil rated), and non-GST supplies or only report consolidated information for these three heads in the “exempted” row only.
- T5 [FY 2017-18, 2018-19 and 2019-20], The registered person will have the option to fill in details in Table 5A to Table 5F net of amendments in case there is any difficulty occurring in reporting such details separately in this table.
- T6 [FY 2017-18, 2018-19 and 2019-20] The registered person will have the option to report Table 6C and Table 6D separately or only report consolidated details of Table 6C and 6D in Table 6D.
- T7 [FY 2017-18, 2018-19 and 2019-20], The registered person will have the option to fill in his or her information on reversal separately in Table 7A to 7E or only report the full amount of reversal under Table 7H. However, reversals due to TRAN-1 credit (Table 7F)
- T12 [FY 2017-18, 2018-19 and 2019-20], a Registered person will have the option to not furnish this table.
- T13 [FY 2017-18, 2018-19 and 2019-20], a Registered person will have the option to not furnish this one.
- T15 For 16[FY 2017-18, 2018-19 and 2019-20], a Registered person will have the option to not furnish this table.
- T16 [FY 2017-18, 2018-19 and 2019-20], the Registered person will have the option to not fill up this table.
- T17 & 18 For [FY 2017-18, 2018-19 and 2019-20], the Registered person will have the option to not furnish this table.
GSTR 9C Issues Same as Last FY
- T 5 For 5 [FY 2017-18, 2018-19 and 2019-20], The registered person will have the option of not filling this table. This may also be reported in Table 5O if an adjustment is required to be reported.
- T 12 B & C For 5 [FY 2017-18, 2018-19 and 2019-20], the taxpayer will have the option to not fill this table.
- T 14 For 5 [FY 2017-18, 2018-19 and 2019-20], the Registered person will have the option to not fill this table.
