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Table 6B of GSTR 9 FY 23-24

AKMAL ANSARI (SENIOR ACCOUNTANT) (105 Points)

04 January 2025

I want to ask that the table no 6B of GSTR 9 for the FY 23-24 is only for ITC of FY 23-24 claimed in current year. Or we have to shown all ITC claimed during the current year either related to current or previous financial year......

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (5822 Points)
Replied 04 January 2025

Table 6B of GSTR-9 for FY 2023-24 is used to report the Input Tax Credit (ITC) claimed during the current financial year.

Reporting Requirements You need to report all ITC claimed during the current financial year (FY 2023-24) in Table 6B, regardless of whether it relates to:

1. _Current financial year (FY 2023-24)_: ITC claimed on invoices received during FY 2023-24.

2. _Previous financial year(s)_: ITC claimed on invoices received in previous financial years, but claimed as credit in FY 2023-24. Important Points 1. _ITC claimed_: Report only the ITC claimed during FY 2023

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AKMAL ANSARI (SENIOR ACCOUNTANT) (105 Points)
Replied 04 January 2025

But as per notified Form GSTR 9' Instructions no 2: in the table no 4 5 6 7, the taxpayer shall report the values pertaining to the financial year only. The value to the preceding FY shall not reported here..... notification no 79/2020, dt 15-10-2020

CA Parul Saxena (CA) (8511 Points)
Replied 04 January 2025

Refer advisory issued by GST.....If ITC pertains to FY 22-23 reflected in 2B FY 22-23 but claimed in FY 23-24 then report it in Table 6M.

If ITC pertains to FY 22-23 reflected in 2B FY 23-24 and claimed in FY 23-24 then report in Table 6B.

If ITC pertains to FY 23-24 refleted in 2B FY23-24 claimed in FY 23-24 then show in Table 6B.

If ITC pertains to FY 23-24 reflected in 2B FY 24-25 claimed in FY 24-25 report in Table 8C and Table13.

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Replied 05 January 2025

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