20 November 2020
Sir/Mam, We availed ITC amounting to Rs 200000 attributable to FY 2017-18 in Sep 2019 and totally we availed ITC amounting to Rs 2000000( Rs 1800000(cy)+Rs 200000(py)) during the FY 2018-2019. Where should i disclose the same in GSTR 9?. Table 8C of GSTR 9 was modified and it states that --ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period. Whether should i fill the entire ITC (Rs 2000000) in 6 B of GSTR 9 and report the ITC of py = Rs 200000 in Table 13 of GSTR 9?
CAclubindia
