COLUMN 6(B) OF GSTR9

[KERAGODEGOPALARAO ANANTHARAO]

1.INPUTS ON INWARD SUPPLIES:- SHALL WE TAKE INPUT TAX PERTAINING TO 2018-19 AS WELL 2017-18 WHICH IS NOT TAKEN IN 2017-18 BUT CONSIDERED IN SEPTEMBER 2018.

2. IS COLUMN 8(C) MUST BE EQUAL TO COLUMN 13

FAITHFULLY YOURS

K G ANANTHARAO

[Rajagopalan Ranganathan]

Sir,

The answer to your two queries is yes.

ITC pertaining to the year 2017-18 can be taken till 20.10.2018(due date for filing GSTR-3B pertaining to September 2018.).

[PAWAN KUMAR]

Yes Column 8C and 13 are the same.

AI Summary

Input Tax Credit deadlines clarified: eligible prior-year credits claimable and corresponding GSTR form columns must match. Input tax credit not taken in an earlier year may be claimed up to the due date for filing the periodic return for the month in which the credit was considered. Figures reported in the specified reporting column for inward supplies and claimed credits must reconcile with and be the same as the corresponding summary column in the annual return.