12 Case Studies on Inward Supplies of FY 17-18 reporting in GSTR 9 & 9C of FY 18-19

Umesh Sharma 03 Sep 2020 9,123 Views 0 comment Print Goods and Services Tax | Articles

Part II of GST Audit Series: 12 Case Studies on Inward Supplies of FY 17-18 reporting in GSTR 9 & 9C of FY 18-19.

How to report Input Tax Credit of 17-18 in GSTR 9 and 9C of 18-19?

1. 12 Case studies covering all issues of ITC reporting of 17-18 transactions in 18-19.

2. Where and how to report at 9 and 9c.

3. What are issues and their notes and options.

4. Covers all types of reporting issues of 17-18, 18-19, 19- 20 years in case studies.

5. Simple and table wise case study analysis.

6. DRC 03 and RFD 01 reporting issues.

And many more….

Also Read-

6 Case Studies on RCM reporting in GSTR-9 & 9C of FY 2018-19

12 Case Studies on Outward Supplies of FY 17-18 reporting in GSTR-9 & 9C of FY 2018-19

Draft Disclosures for GST Audit Report of F.Y. 2018-19

For guidance purpose only. Check your facts and figures.
Case 1: Short ITC claimed in 3B of FY: 2017-18, Claimed in 3B of FY: 2018-19.
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B ( Assuming Net of Reversal in ITC it self)	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7F	Other reversal	–
	Table 8D	Difference [A-(B+C)] (Assumuing GSTR 2A is equal to ITC as per Books)	100
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,200
		As per 3B + Short Credit / Lapse credit	1,200
		GSTR 9 + Short Credit / Lapse credit	1,200
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	700
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	800
	12E	ITC claimed in Annual Return (GSTR9)	800
	12F	Un-reconciled ITC	–
	Note:	Difference in Table 8D of GSTR-9 is due to Table 13 of FY:2017-18.	100

Case 2: Short ITC claimed in 3B of FY: 2017-18, Not claimed in 3B of FY:2018-19 (Lapsed).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	700
		As per 3B	700
GSTR 9
	Table 6	Details of ITC availed during the financial year	700
	Table 7F	Reversal of TRAN-I credit	–
	Table 8D	Difference [A-(B+C)]
	Table 8E	ITC available but not availed (out of D)	100
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,200
		As per 3B + Short Credit / Lapse credit	1,200
		GSTR 9 + Short Credit / Lapse credit	1,200
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	700
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	800
	12E	ITC claimed in Annual Return (GSTR9)	700
	12F	Un-reconciled ITC (Reason: ITC booked in books not claimed in 3B of FY:18-19)	100

Case 3: Short ITC claimed in 3B of FY: 2017-18 and FY: 2018-19, both not claimed in 3B of FY:2018-19 (Lapsed).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	700
		As per 3B	650
GSTR 9
	Table 6	Details of ITC availed during the financial year	650
	Table 7F	Reversal of TRAN-I credit	–
	Table 8D	Difference [A-(B+C)]	50
	Table 8E	ITC available but not availed (out of D) (ITC of FY: 2018-19)	150
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,200
		As per 3B + Short Credit / Lapse credit	1,200
		GSTR 9 + Short Credit / Lapse credit	1,200
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	700
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	800
	12E	ITC claimed in Annual Return (GSTR9)	650
	12F	Un-reconciled ITC (Reason: ITC booked in books not claimed in 3B of FY:18-19)	150

Case 4: Excess ITC claimed in 3B of FY: 2017-18, reversed in 3B of FY: 2018-19.
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	300
GSTR 9
	Table 6	Details of ITC availed during the financial year	300
	Table 7F	Reversal of TRAN-I credit	–
	Table 8D	Difference [A-(B+C)]	100
	Table 8E	ITC available but not availed (out of D)
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,100
		As per 3B + Short Credit / Lapse credit	1,100
		GSTR 9 + Short Credit / Lapse credit	1,100
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year (optional)	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	300
	12E	ITC claimed in Annual Return (GSTR9)	300
	12F	Un-reconciled ITC	–
	*Optional reporting*	*12B accepts negative figures. If this option not availed then, 12F will show difference of Rs. 100.*	100
	*Note:*	Difference in Table 8D of GSTR-9 is due to Table 12 of FY:2017-18.	100

Case 5: Excess ITC claimed in 3B of FY: 2017-18 and not reversed in 3B of FY: 2018-19, Effect given through DRC-03 in GSTR-9 of FY:2018-19.
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7H	ITC reversed other ( Reversal of 2017-18 – Optional reporting)	100
	Table 8D	Difference [A-(B+C)]	–
	Table 8E	ITC available but not availed (out of D)
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
	Note:	DRC 03 for ITC reversal (Interest as applicable)	100
Total of 2 Years		As per Books	1,100
		As per 3B + Short Credit / Lapse credit	1,100
		GSTR 9 + Short Credit / Lapse credit	1,100
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	300
	12E	ITC claimed in Annual Return (GSTR9)	300
	12F	Un-reconciled ITC	–
	Note:	DRC 03 for ITC reversal. Interest as applicable	100
	*Optional reporting*	*If ITC reversed and Paid through DRC-03 not shown in 7H of GSTR-9 then there should be difference of Rs. 100/- in Table 12E of GSTR-9C for which reason required to mentioned in 12F.*

Case 6: Excess ITC claimed in 3B of FY: 2017-18 and 2018-19 both. But not reversed in 3B of FY: 2018-19, Effect given through DRC-03 in GSTR-9 of FY:2018-19 .
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	450
GSTR 9
	Table 6	Details of ITC availed during the financial year	450
	Table 7H	ITC reversed other ( Reversal of 2017-18, 2018-19 – Optional reporting)	150
	Table 8D	Difference [A-(B+C)]	-50
	Table 8E	ITC available but not availed (out of D)
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
	*Note:*	*DRC 03 for ITC reversal. Interest as applicable*	*150*
Total of 2 Years		As per Books	1,100
		As per 3B + Short Credit / Lapse credit	1,100
		GSTR 9 + Short Credit / Lapse credit	1,100
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	300
	12E	ITC claimed in Annual Return (GSTR9)	300
	12F	Un-reconciled ITC	–
	Note:	DRC 03 for ITC reversal. Interest as applicable	150
	*Optional reporting*	*If ITC reversed and Paid through DRC-03 not shown in 7H of GSTR-9 then there should be difference of Rs. 150/- in Table 12E of GSTR-9C for which reason required to mentioned in 12F.*

Case 7: Short ITC claimed in 3B of FY: 2017-18, claimed in FY:2018-19. But Short ITC claimed in 3B of FY: 2018-19 not claimed in FY: 2018-19 (Lapsed).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	600
		As per 3B	650
GSTR 9
	Table 6	Details of ITC availed during the financial year	650
	Table 7F	Reversal of TRAN-I credit	–
	Table 8D	Difference [A-(B+C)]	50
	Table 8E	ITC available but not availed (out of D) (ITC of FY: 2018-19)	50
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,100
		As per 3B + Short Credit / Lapse credit	1,100
		GSTR 9 + Short Credit / Lapse credit	1,100
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	600
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	700
	12E	ITC claimed in Annual Return (GSTR9)	650
	12F	Un-reconciled ITC (Reason: ITC booked in books not claimed in 3B of FY:18-19)	50
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 13 of FY:2017-18 and ITC lapsed of FY: 2018-19.*	50

Case 8: Excess ITC claimed in 3B of FY: 2017-18, reversed in FY:2018-19. But Short ITC claimed in 3B of FY: 2018-19, not claimed in FY: 2018-19 (Lapsed).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	250
GSTR 9
	Table 6	Details of ITC availed during the financial year	250
	Table 7F	Reversal of TRAN-I credit	–
	Table 8D	Difference [A-(B+C)]	150
	Table 8E	ITC available but not availed (out of D) (ITC of FY: 2018-19)	50
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 2 Years		As per Books	1,100
		As per 3B + Short Credit / Lapse credit	1,100
		GSTR 9 + Short Credit / Lapse credit	1,100
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	–
	12D	ITC availed as per audited financial statements or books of account	300
	12E	ITC claimed in Annual Return (GSTR9)	250
	12F	Un-reconciled ITC (Reason: ITC booked in books not claimed in 3B of FY:18-19)	50
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 13 of FY:2017-18 and ITC lapsed of FY: 2018-19.*	50

Case 9: Short ITC claimed in 3B of FY: 2017-18 claimed in FY:2018-19. Short ITC claimed in 3B of FY: 2018-19 claimed in FY: 2019-20 (Assuming).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	700
		As per 3B	650
GSTR 9
	Table 6	Details of ITC availed during the financial year	650
	Table 7H	Other reversals (pl. specify)	–
	Table 8C	For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April, 2019 to September, 2019	150
	Table 8D	Difference [A-(B+C)] (FY:2017-18)	50
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	150
2019-20		As per Books	400
		As per 3B	550
GSTR 9
	Table 6	Details of ITC availed during the financial year	550
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 8C	For FY 2019-20, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2019-20 but availed during April, 2020 to September, 2020	150
	Table 8D	Difference [A-(B+C)] (FY:2017-18)	150
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 3 Years		As per Books	1,600
		As per 3B	1,600
		GSTR 9	1,600
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	700
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	150
	12D	ITC availed as per audited financial statements or books of account	650
	12E	ITC claimed in Annual Return (GSTR9)	650
	12F	Un-reconciled ITC	–
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 13 of FY:2017-18 .*	100

Case 10: Short ITC claimed in 3B of FY: 2017-18 claimed in FY:2018-19 and Excess ITC claimed in 3B of FY: 2018-19 reversed in FY: 2019-20 (Assuming).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	500
		As per 3B	400
GSTR 9
	Table 6	Details of ITC availed during the financial year	400
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	100
2018-19		As per Books	700
		As per 3B	850
GSTR 9
	Table 6	Details of ITC availed during the financial year	850
	Table 7H	Other reversals (pl. specify)	–
	Table 8C	For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April, 2019 to September, 2019	–
	Table 8D	Difference [A-(B+C)] (FY:2017-18)	-150
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	50
	Table 13	ITC availed for the previous financial year
2019-20		As per Books	400
		As per 3B	350
GSTR 9
	Table 6	Details of ITC availed during the financial year	350
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 8C	For FY 2019-20, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2019-20 but availed during April, 2020 to September, 2020
	Table 8D	Difference [A-(B+C)] (FY:2018-19)	50
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 3 Years		As per Books	1,600
		As per 3B	1,600
		GSTR 9	1,600
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	700
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	-50
	12D	ITC availed as per audited financial statements or books of account	850
	12E	ITC claimed in Annual Return (GSTR9)	850
	12F	Un-reconciled ITC	–
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 13 of FY:2017-18 and Table 12 of FY: 2018-19 .*	-150

Case 11: Excess ITC claimed in 3B of FY: 2017-18 reversed in FY:2018-19. Excess ITC claimed in 3B of FY: 2018-19 reversed in FY: 2019-20 (Assuming).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	450
GSTR 9
	Table 6	Details of ITC availed during the financial year	450
	Table 7H	Other reversals (pl. specify)	–
	Table 8C	For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April, 2019 to September, 2019	–
	Table 8D	Difference [A-(B+C)]	-50
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	150
	Table 13	ITC availed for the previous financial year	–
2019-20		As per Books	400
		As per 3B	250
GSTR 9
	Table 6	Details of ITC availed during the financial year	250
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 8C	For FY 2019-20, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2019-20 but availed during April, 2020 to September, 2020	–
	Table 8D	Difference [A-(B+C)] (FY:2018-19)	150
	Table 8E	ITC available but not availed (out of D)
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 3 Years		As per Books	1,500
		As per 3B	1,500
		GSTR 9	1,500
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	-150
	12D	ITC availed as per audited financial statements or books of account	450
	12E	ITC claimed in Annual Return (GSTR9)	450
	12F	Un-reconciled ITC	–
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 12 of FY:2017-18 and Table 12 of FY: 2018-19 .*	-50

Case 12: Excess ITC claimed in 3B of FY: 2017-18 reversed in FY:2018-19 and Short ITC claimed in 3B of FY: 2018-19 claimed in FY: 2019-20 (Assuming).
Year	Table No.	Particulars	Amount
2017-18		As per Books Inward Supply	700
		As per 3B	800
GSTR 9
	Table 6	Details of ITC availed during the financial year	800
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 12	Reversal of ITC availed during previous financial year	100
	Table 13	ITC availed for the previous financial year	–
2018-19		As per Books	400
		As per 3B	250
GSTR 9
	Table 6	Details of ITC availed during the financial year	250
	Table 7H	Other reversals (pl. specify)	–
	Table 8C	For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April, 2019 to September, 2019	50
	Table 8D	Difference [A-(B+C)]	150
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	50
2019-20		As per Books	400
		As per 3B	450
GSTR 9
	Table 6	Details of ITC availed during the financial year	450
	Table 7	Details of ITC Reversed and Ineligible ITC for the financial year	–
	Table 8C	For FY 2019-20, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2019-20 but availed during April, 2020 to September, 2020	–
	Table 8D	Difference [A-(B+C)] (FY:2018-19)	-50
	Table 8E	ITC available but not availed (out of D)	–
	Table 12	Reversal of ITC availed during previous financial year	–
	Table 13	ITC availed for the previous financial year	–
Total of 3 Years		As per Books	1,500
		As per 3B	1,500
		GSTR 9	1,500
Impact on GSTR 9C of 18-19
	12A	ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)	400
	12B	ITC booked in earlier Financial Years claimed in current Financial Year (optional)	-100
	12C	ITC booked in current Financial Year to be claimed in subsequent Financial Years	50
	12D	ITC availed as per audited financial statements or books of account	250
	12E	ITC claimed in Annual Return (GSTR9)	250
	12F	Un-reconciled ITC	–
	*Note:*	*Difference in Table 8D of GSTR-9 is due to Table 12 of FY:2017-18 and Table 13 of FY: 2018-19 .*	150
	*Optional*	*Table 12B It takes negative figure, hence one may disclose here, otherwise it will be shown in 12F – unreconciled ITC*

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Author Bio

Name: Umesh Sharma

Qualification: CA in Practice

Company: R.B. Sharma and Co

Location: Aurangabad, Maharashtra, India

Member Since: 27 Jan 2018 | Total Posts: 450

1. Central Council Member of ICAI. 2. Vice-Chairman of WIRC of ICAI for the period 2015-2021. 3. Youngest Chairman of Aurangabad Branch of WIRC of ICAI in 2002. 4. Author of Popular Tax articles series based on Krishna and Arjuna conversation i.e “KARNEETI” published in Lokmat on every View Full Profile