2017-18 FY ITC Claimed in GSTR3B of 2018-19 FY

[Rajendra Prasad]

Dear Sir,

I have claimed 2017-18 FY ITC of ₹ 75,000/- in GSTR-3B of 2018-19.

I am preparing annual return GSTR-9.

Is it i.e. ₹ 75,000/- required to show in any column of Part III of Serial No. 6 (Details of ITC availed during the FY) of GSTR-9 of 2017-18 FY

Please clarify.

AI Summary

Clarification on reporting 2017-18 ITC of 75,000: Report in Table 8 of GSTR-9, not in Table 6 or Part III. A participant inquired about the correct reporting of an Input Tax Credit (ITC) of 75,000 claimed for the 2017-18 financial year in the GSTR-3B of the 2018-19 financial year. They were unsure if this amount needed to be reported in Part III of Serial No. 6 of the GSTR-9 for 2017-18. A respondent advised that the amount should not be shown in Table 6 or Part III but should instead be reported in Table 8 of GSTR-9.