GSTR 9 - COLUM NO. 6 & 8

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Jiwan singh (Querist)
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28 December 2021 FOR ANNUAL RETURN FY 2020-21
QUES 1- TOTAL INPUT CREDIT AVAIL IN COLUM 6A OF GSTR 9 FY 20-21 AMT 100000/- ( FOR FY 20-21 AMT 80000 FY 19-20 AMT 20000)
A - WHICH AMOUNT SHOULD BE IN COLUM 6B - 80,000/- OR 1,00,000/- ?
B - IF 80,000/- WHERE WE SHOW 20,000/- ?
C - IF 100000/- WHERE WE SHOW 20,000/- IN COLUM 8

QUES 2- TOTAL INPUT CREDIT AVAIL IN COLUM 8B AMT 100000/-
RECO OF 1 LAKS-------
CURRENT YEAR ITC 70000/- IN WHICH COLUM SHOWN 6 & 8
PREVIOUS YEAR ITC 20000/- IN WHICH COLUM SHOWN 6 & 8
EXCESS CR TAKEN 10000/- IN WHICH COLUM SHOWN 6 & 8 ( WE HAVE BILL OF PURCHASE BUT PARTY NOT FILE HIS RETURN GSTR 1 )
ITC OF C.YEAR BUT AVAIL NEXT YEAR 10000/- IN WHICH COLUM SHOW

CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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28 December 2021 ANSWER 1 - B - Show 80,000 in 6B & 20,000 in 6M.
ANSWER 2 - Show 70,000 in 6B, 20,000 in 6M and 10,000 in 13. In 8C also show 10,000

Jiwan singh

Jiwan singh (Querist)
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28 December 2021 we excess credit taken in 3b by amt 10000/- (party not show in his return but we have purchase bill ) where we show in form 9

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CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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29 December 2021 If you want to reverse and not done by Sep 21 returns for FY 20-21, then consider in table 7H, link such additional liability in table 9 (tax payable) and discharge through DRC-03. Alternatively, if all s16 conditions are satisfied then no requirement to reverse ITC only on account of GSTR 2A non-reflection, as there was no authorising section to Rule 36(4), until 31.12.2021 as Section 16(2)(aa) comes into effect from 1.1.22