Where to show in GSTR-9 the ITC for last year claimed in current year GSTR-3B

This query is : Resolved

Venkatesh Tummuri (Querist)
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23 December 2022 Dear Expert,

We have claime FY 2020-21 ITC in FY 2021-22 GSTR-3B as it is reflected in FY 2021-22 related GSTR-2B. Now, in GSTR-9 of FY 2021-22 where does the ITC related to FY 2020-21 has to show?

Is it in table 6(M) of GSTR-9 or Table 13 of GSTR-9?

If it is not in table 6(M) of GSTR-9 then there will be difference araise in table 8(D), is it ok?

Please kindly resolve the query.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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24 December 2022 You have only to show net ITC in table 6B i.e. total ITC claimed in 21-22(including ITC of 20-21 claimed in 21-22) minus the ITC actually pertaining to 21-22. and remaining balance needs to be shown in table 6m