23 February 2022
respected sir, in 2020-2021 input as per 2a and book is 30000 and i have claimed 30000 input in 3b and by mistake reverse 15000 in others and later in 21-22 i reclaimed the same please advice me how to show this in gstr-9.should i show 15000 or 30000 in 6B.please advice clearly with thanks
27 July 2024
To accurately reflect the input tax credit (ITC) in GSTR-9 for the financial year 2020-21, where you have faced issues with the reversal and reclaiming of ITC, you need to reconcile the following details:
1. **ITC as per Books of Accounts** 2. **ITC Claimed in GSTR-3B** 3. **Reversals and Reclaiming of ITC**
### **Steps to Report ITC in GSTR-9**
#### **1. ITC Claimed in GSTR-3B:** - **GSTR-3B Claim:** You claimed ₹30,000 in ITC for the FY 2020-21 in your GSTR-3B.
#### **2. Reversals and Reclaiming ITC:** - **Reversal of ITC:** You reversed ₹15,000 in a later period, which means your net claim for the FY 2020-21 should be ₹15,000. - **Reclaiming ITC:** You reclaimed ₹15,000 in FY 2021-22.
### **Reporting in GSTR-9 for FY 2020-21:**
1. **Table 6B (ITC Available):** - Report the total ITC available as per books for the FY 2020-21. - Since you initially claimed ₹30,000, and considering the ₹15,000 reversal was made later (FY 2021-22), you should report the **net ITC as per books for FY 2020-21**. This is **₹30,000** because the reversal and reclaiming are adjustments made in the subsequent financial year.
2. **Table 6C (ITC Claimed):** - Report the ITC claimed in GSTR-3B for FY 2020-21. - This should be **₹30,000** as it reflects the total claimed during the period, including any reversals made in the subsequent period.
3. **Table 6D (ITC Reversed):** - Report the ITC that was reversed or adjusted. For FY 2020-21, you need to reflect the reversal amount here. Since you reversed ₹15,000 in FY 2020-21 and reclaimed in FY 2021-22, this should be accounted for in Table 6D of GSTR-9 for FY 2020-21.
4. **Table 9 (Other Adjustments):** - Any further adjustments or corrections should be reflected here, especially if there are discrepancies or missed details in the reported ITC.
### **Summary:**
- **Table 6B:** Report **₹30,000** (as it is the total ITC available according to your books for FY 2020-21). - **Table 6C:** Report **₹30,000** (the total ITC claimed in GSTR-3B for FY 2020-21). - **Table 6D:** Report **₹15,000** (the amount reversed during FY 2020-21, if applicable). - **Table 9:** Make additional adjustments or corrections if necessary.
This approach ensures that the GSTR-9 accurately reflects your ITC and its adjustments over the financial year. Always ensure to reconcile these details thoroughly and consult a tax professional if needed to confirm the accuracy of your filings.
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