DIFFERENCE BETWEEN POINT 8C AND POINT 13 IN GSTR 9
BHAIVAB GARG (7 Points)
17 August 2019BHAIVAB GARG (7 Points)
17 August 2019
Anirban Sinha
(CA in service)
(727 Points)
Replied 17 August 2019
BHAIVAB GARG
(7 Points)
Replied 17 August 2019
Anirban Sinha
(CA in service)
(727 Points)
Replied 17 August 2019
Shubham Sharma
(Accountant )
(148 Points)
Replied 19 August 2019
Chandra Shekher
(12 Points)
Replied 28 December 2021
Dear Sir,
I am filing the GSTR 9 of Points 8C & 13
In this we have doubt regarding ITC claim of FY 2020-21 in FY 2021-22 ,
Since , but out ITC is accounted in FY 2021-22 itself not in FY 2020-21 , but in ITC 8C to match we have to show the ITC claimed in FY 2021-22 which is reflect in 8a
Now, my doubt is whether we have to skip the column 13 or not
Please clarify the reason
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 28 December 2021
Credit of invoice dated in previous financial year but accounted and claimed in current financial year (ex: Goods in transit, delayed accounting) would be shown in table 8C only and not in table 13.
Credit of current year claimed in next year before Sept GSTR 3B due date such as Import of goods, RCM related ITC would appear only in table 13 and not in table 8C.
Also, display the table 13 values of last year (19-20) in current year (20-21) GSTR 9C in table 6M instead of 6B. This will help display table 8A-8D more accurately.
Chandra Shekher
(12 Points)
Replied 29 December 2021
Dear Sir,
Thank you very much
Thanks & Regards
Chandra Shekhar
Bhavika Kothari
(CA)
(1258 Points)
Replied 21 January 2022
8C is related to all such inputs where you have claimed in the next financial year. This value excludes RCM invoices. Table 13 includes RCM invoices.
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