Here we are to discuss all the major points on the inward supply transaction under the GSTR 9. We will go through all the particulars and the respected financial year with the reporting in the GSTR 9:
| Particulars | Financial Year 2023-24 | Financial Year 2024-25 | —————–Reporting in GSTR 9—————- | |
|---|---|---|---|---|
| GSTR 3B | GSTR 3B | FY 2023-24 Table 6/7 | FY 2024-25 Table 8/12/13 | |
| ITC of inward supplies in books amounts to Rs. 1 Lakhs. In 3B of 2023-24, the ITC of Rs. 1 Lakh was not availed and later in 2024-25, it was availed. | 0 | 1 lakhs | 0 | The ITC of Rs. 1 Lakh must be shown in Table 8 Row C and Table 13 |
| ITC of inward supplies in books amounts to Rs. 50k. In 3B of 2023-24, the ITC of Rs.50k was not availed and later it was availed in 3B of 2024-25. | 0 | 0 | 0 | GSTR-9 does not avail any additional ITC. |
| ITC of inward supplies in books amounts to Rs. 1lakhs. In 3B of 2023-24, the ITC of Rs 50k was availed and later it availed in 2024-25. | 50K | 50K | In Table 6A and in Table 8B, an amount of Rs 50k would auto-populate | Table 8 Row C and Table 13 to get an entry of amount Rs. 50k |
| ITC of inward supplies in books amounts to Rs. 10k. In 3B of 2023-24, the ITC of Rs. 11k was availed and the amount was not reversed in 2023-24and 2024-25. | 11K | 0 | Table 6A and Table 8B will get an auto-populated amount of Rs. 11k. While ITC of Rs 1k would be reversed in table 7H. Incase of any additional liability the payment will be made through DRC-03. | 0 |
| ITC of inward supplies in books amounts to Rs. 1 lakhs. In 3B of 2023-24, the ITC of Rs. 1.10 lakhs was availed. And in 2024-25, the ITC of Rs. 10k get reversed. | 1.10 lakhs | 10k (Reversal) | Table 6A and Table 8B to get an auto-populated amount of Rs 1.10 lakhs. | Table 12 to get an entry of Rs 10k as reversal of ITC. |
| In 3B of 2023-24, filed ITC for inward supplies is Rs. 20k while in 2A, it was Rs. 25k. In FY 2024-25, Rs. 5k ITC can be availed. | 20K | 5K | Table 6A and Table 8B to get an auto-populated amount of Rs. 20k while the Table 8A would get auto-populated amount of Rs. 25k | Table 8C and Table 13 to get an entry of Rs 5k as ITC. |
| Particulars | Financial Year 2023-24 | Financial Year 2024-25 | —————–Reporting in GSTR 9—————- | |
| GSTR 3B | GSTR 3B | FY 2023-24 Table 6/7/8 | FY 2024-25 Table 12/13 | |
| In 3B of 2023-24 and 2024-25, neither RCM of Rs. 5K paid nor ITC on same was availed. | 0 | 0 | In Table 4G under GSTR 9, details of inward supplies on which tax will be deducted under RCM and ITC amount not availed in 2023-24. The mentioning of Tax must be in Table 9 while its payment should be made with DRC-03. | 0 |
| Particulars | Financial Year 2023-24 | Financial Year 2024-25 | —————–Reporting in GSTR 9—————- | |
| GSTR 3B | GSTR 3B | FY 2023-24 Table 6/7 | FY 2024-25 Table 10/11/12/13/14 | |
| In 3B of 2023-24, neither the payment of RCM of Rs 5K made nor ITC is claimed on the same. Later in 3B of 2024-25, it was paid and claimed. | 0 | 5K | 0 | Rs.5K RCM amount should be reported in Table 10 and details of its tax payment in Table 14. In 2023-24, ITC on RCM amount can’t be availed as it will be availed in 2024-25 and it should be mentioned in Table 13. |
| Particulars | Financial Year 2023-24 | Financial Year 2024-25 | —————–Reporting in GSTR 9—————- | |
| GSTR 3B | GSTR 3B | FY 2023-24 Table 6/7/9 | FY 2024-25 Table 08/12/13 | |
| GSTR-2A contains RCM liability of Rs. 1.5 lakhs but the same is not mentioned in 3B of 2023-24 and 2024-25. | 0 | 0 | Table 4G should contain details of Inward supplies on which tax is deducted under RCM and not availed ITC in 2023-24 and in annual return as well. There is required mentioning of levied taxes in Table 9 and its payment should be done with DRC-03. | 0 |
| Particulars | Financial Year 2023-24 | Financial Year 2024-25 | —————–Reporting in GSTR 9—————- | |
| GSTR 3B | GSTR 3B | FY 2023-24 Table 6/7/8 | FY 2024-25 Table 12/13 | |
| In 3B of 2023-24, the ITC on inward supplies was Rs. 20k while in 2A, it was Rs 15k. | 20,000 | 0 | Table 6A would get auto-populated amount of Rs. 20k. Table 8A would receive Rs. 15k. And Table 8B would be auto populated with Rs 20k amount. Table 8D would showcase, difference of Rs. 5K. This amount is subjected to pay as availability of ITC considering law. And it should not be reflected in table 14 for payment. | 0 |
Entitlement of Input Tax Credit means for all the prescribed conditions of Section 16(2) must be satisfied. No matter what is mentioned in Section 16, but it should satisfy provisions of section 36. Any person not registered to file tax would not be able to receive any credit of input tax in lieu of providing any goods and/or services to him unless
- The person has any of the taxpaying document likewise a tax invoice or debit note provided by a supplier registered under this Act, or any other documents prescribed in the law.
- The person did not get any supply of goods and/or services.
- He paid levy tax on such supply to an appropriate account of the Government, in cash or following input tax credit procedure for received supply.
- He files for return under section 34.
The second Example is not clear, why not report Rs 50000/- in Table 13?