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DIFFERENCE BETWEEN POINT 8C AND POINT 13 IN GSTR 9

BHAIVAB GARG (7 Points)

17 August 2019

WHAT IS THE DIFFERENCE BETWEEN POINT 8C AND POINT 13 IN GSTR 9?

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9 Replies

Anirban Sinha (CA in service) (727 Points)
Replied 17 August 2019

Table 8c is for input supplies other than RCM......and table 13 is for all inward supplies

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BHAIVAB GARG (7 Points)
Replied 17 August 2019

is it essential to show input supplies in 13 if we show it in 8c

Anirban Sinha (CA in service) (727 Points)
Replied 17 August 2019

Yes you have to show in both the tables..

subhagan sreerangam (7054 Points)
Replied 17 August 2019

You have to show in both the tables.

Shubham Sharma (Accountant ) (148 Points)
Replied 19 August 2019

good clarification and information...

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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.