GST ITC - Table 6B of GSTR-9

This query is : Resolved

Manjunath VSA (Querist)
Follow

15 December 2023 Please clarify the below query with regard to Table 6B of GST ITC:

Total ITC as per books is X amount, but claimed during the financial year in GSTR-3B is lesser than X amount but subsequently claimed in the next financial year within the specified period. Now, the query is what ITC amount to mention in Table 6B:

1. If X amount is mentioned, the difference appearing in Table 8D is incorrect

2. If ITC claimed in the GSTR-3B during the financial year is mentioned, then it will not match with Financials & there will be difference in ITC reconciliation in GSTR-9C

Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

15 December 2023 ITC claimed in the GSTR-3B during the financial year is mentioned.

Subsequently claimed in the next financial year within the specified period include in table 13.