Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Gst annualreturn 18-19

Jishad T (GSTP) (289 Points)

25 July 2020

my total itc for the year 18-19 is 120000+120000

and 17-18 itc added in 18-19 is 9500+9500

so in 18-19 GSTR-9 TABLE 6-a autopopulated is 129500+129500

and wich amount should be enter in TABLE -6-B ??

120000 OR 129500

Reply
Follow
Share

3 Replies

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 25 July 2020

The ITC availed in April 2018 to March 2019 but pertaining to invoices belonging to FY 2017-18 can be declared in Table 8C of the GSTR-9. Further, it would require reporting in Table 13 of GSTR-9 as well if the same is accounted in the books of accounts but credit was claimed in FY 2018-19.

So, you have to enter 1,20,000+1,20,000 in table 6B, and 9500+9500 in table 8C and in table 13.

Upgrade to CAclubindia Pro. Subscribe Now!

Jishad T (GSTP) (289 Points)
Replied 25 July 2020

9500+9500 REPORTED IN TABLE 8C AND TABLE 13 FOR fy 17-18 annual return,

can i re enter in 18-19 table 13 and 8c also?????

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 26 July 2020

Dear Sagar Patel

The amount need to declare in Table 8C & in table 13 of GSTR 9 which is availed in next FY but it pertains to Current FY for which the GSTR 9 is furnish.
And here the Querist has Availed the ITC in current FY which is pertaining to Previous FY.

Dear. Jishad T

Plz do not edit the table 6 , just report the 9500+9500 in table 7H (Other Reversal) .
The total ITC under table 7J will get tally with your Books ITC for Fy 2018-19. H

Note : If you are liable to furnish the 9C for the same then don't report 9500+9500 either in table 7H , in 9C under table 12(B) you can declare such ITC

1 Like