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.

[Atul Rathod]

Not table 6 or part III. show in table 8 of GSTR 9

AI Summary

Input Tax Credit reporting: report claimed credit in GSTR-9 table 8 rather than in table 6 or Part III.
ITC of a prior fiscal year claimed in a subsequent year's GSTR-3B should not be shown in Part III/Serial No. 6 or table 6 of the earlier year's GSTR-9; instead it must be disclosed in table 8 of GSTR-9, which handles adjustments and reconciliation for the annual return.