GSTR9 query Table 6 and Table 7

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CA Parul Saxena (Querist)
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07 February 2022 From Apr 20-Sep20-Gross ITC-Rs1000 and Discount-Rs.100 i have shown in Table 4(A)=Rs.900 (1000-100)
From Oct 20-Mar 2021-Gross ITC-Rs.2000 and Discount-Rs.500 i have shown in Table 4(A)-2000 and Table 4(B)-Rs.500 (Reason being from oct 20 onwards System computed 3B depicted CDNR fig in such a way so i adopted such presentation like showing reversal under Table 4(B))

Now my query is in Annual return GSTR9 now how to present such data?

Method 1:- Table 6-Rs.2900 and under Table 7-Rs.500
Method 2:-Table 6-Rs.3000 and Table 7-Rs.600

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 July 2024 For presenting ITC and reversals in the Annual Return GSTR-9, you need to ensure that the information is reported accurately and in line with the instructions provided by the GST authorities.

Given your scenario:

- **From Apr 20-Sep 20**: Gross ITC = Rs. 1000, Discount = Rs. 100, Net ITC in Table 4(A) = Rs. 900
- **From Oct 20-Mar 21**: Gross ITC = Rs. 2000, Discount = Rs. 500, Net ITC in Table 4(A) = Rs. 2000, and reversal in Table 4(B) = Rs. 500

### Method 1 vs. Method 2

- **Method 1**:
- **Table 6**: Rs. 2900 (Total ITC availed after adjustments, i.e., Rs. 900 + Rs. 2000)
- **Table 7**: Rs. 500 (Total ITC reversed)

- **Method 2**:
- **Table 6**: Rs. 3000 (Total Gross ITC availed, i.e., Rs. 1000 + Rs. 2000)
- **Table 7**: Rs. 600 (Total Reversals, i.e., Rs. 100 + Rs. 500)

### Correct Method: Method 2

According to the GST guidelines, you should report the gross ITC availed in Table 6 and the total reversals in Table 7. Therefore, Method 2 is the correct approach.

- **Table 6** (ITC Availed During the Financial Year): Rs. 3000
- This includes the total gross ITC availed during the financial year (Rs. 1000 from Apr-Sep and Rs. 2000 from Oct-Mar).

- **Table 7** (ITC Reversed or Ineligible ITC): Rs. 600
- This includes the total reversals (Rs. 100 from Apr-Sep and Rs. 500 from Oct-Mar).

### Example Entries:
- **Table 6A**: Total ITC availed in 3B (Total of all 3B returns filed for the year).
- This should reflect Rs. 3000.
- **Table 6B** to 6M**: Breakup of ITC availed (e.g., import of goods, import of services, inward supplies from SEZ, etc.).
- Breakup as per the nature of ITC availed.
- **Table 7A** to 7H**: ITC reversed as per Rule 37, Rule 39, Rule 42, Rule 43, and other reversals.
- Show Rs. 600 here as the total reversals.

Ensure that the totals match the amounts declared in your GSTR-3B returns and reconcile with your books of accounts to avoid discrepancies.

### Steps to Follow:

1. **Calculate the Total ITC Availed**:
- Sum up the gross ITC availed throughout the year.
- Gross ITC = Rs. 1000 (Apr-Sep) + Rs. 2000 (Oct-Mar) = Rs. 3000.

2. **Calculate the Total ITC Reversed**:
- Sum up all the reversals made during the year.
- Total Reversals = Rs. 100 (Apr-Sep) + Rs. 500 (Oct-Mar) = Rs. 600.

3. **Report in GSTR-9**:
- **Table 6**: Enter the total gross ITC availed (Rs. 3000).
- **Table 7**: Enter the total ITC reversed (Rs. 600).

By following Method 2, you align with the GST return filing requirements, ensuring transparency and accuracy in your annual return.