what is table number 13 in gstr9
13 ITC available for the previous financial year
When eligible ITC not claimed in reporting financial year and the same is claimed in next financial year, then such ITC will be shown in Table 13 of FORM GSTR-9.
The details are typically furnished in GSTR-3B returns filed between April and October of the current financial year or by the annual return filing deadline, whichever is earlier.
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