ITC of FY 2020-21 availed in FY 2021-22 - in GSTR-9 of 2021-22

[Vaishnavi Bubesh]

Dear Experts,

Please clarify how to report in Table-8 of GSTR-9 of FY 2021-22 w.r.t ITC of FY 2020-21 availed in GSTR-3B of FY 2021-22. The difference between 8D and total of Table 8E+8F will not tally.

Is it correct to adjust in Table-8C to tally the difference between 8D and total of Table 8E+8F?

Table 8A - ITC in GSTR-2A of FY 2021-22 ( auto-populated)

Table-8B - ITC as per GSTR-3B ( auto-populated from Table 6)

Table 8C - ITC of 2021-22 utilised in subsequent FY. (to be filled)

Table 8D - Difference.

[Padmanathan KV]

Dear Sairam,

There is no specific column in Table 8 of GSTR-9 for disclosure of ITC of FY 2020-21 in FY 2021-22. Hence, there will be difference in 8D to that extent. In case of query, it can be explained.

AI Summary

ITC reporting discrepancy: differences in GSTR-9 Table 8 when prior-year credits are availed require explanation, not adjustment. Reporting of ITC availed in a later fiscal year but attributable to an earlier fiscal year causes a mismatch between Table 8D and Table 8E+8F in GSTR-9 because there is no specific column to disclose such prior-year ITC; the resulting difference should be explained with supporting records rather than mechanically reallocated among Table 8 subheadings to force a tally.