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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

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

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Key Deadlines to remember in the month of December! Taxpayers Win- Case for Rebate u/s 87A on Short Term Capital Gains Understanding New IMS (Invoice Management System) on GST Portal Revamp of Income Tax Act 1961: Key Updates for Taxpayers This Diwali, Celebrate with GST Firecrackers! View More Published Posts

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