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Gstr9 18-19

03 November 2020

If i had reversed any itc of year 2017-2018 in 2018-19 3b in reversal of itc column and reversed itc of 2018-19 in 2019-20 3b reversal of itc columnWhere to show it in gstr9 returns

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2 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 November 2020

In case the reversal report in in GSTR 3B under Reversal column does reduced from the ITC autopopulated in table 6A of GSTR 9.

Hence reversal of current year 2018-19 which was reversed in 2019-20 need to reduced from ITC to be declared in Table 6B & reversal of 2017-18 need to be reported in table 6M of GSTR 9 .

As in case of reversal of 2018-19 can be reported in 7H also but , the ITC declare in table 6b is going to autopopulate in table 8B , which will be excess by that reversal amount , hence there will be Difference in 8C (8A-8B) .

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Pawan Gupta (401 Points)
Replied 04 November 2020

And the itc which of 17-18 which was claimed in 18-19 3b and the itc of 18-19 which was claimed in 19-20 where to show in gstr9 and in 6b we have to fill the itc claimed of 18-19 only not of 17-18