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.

AI Summary

Clarification on Reporting FY 2020-21 ITC in GSTR-9: No Specific Column for Discrepancy; Explanation Recommended if Questioned. A participant inquired about reporting Input Tax Credit (ITC) from FY 2020-21 that was availed in FY 2021-22 within Table 8 of GSTR-9 for FY 2021-22. They noted a discrepancy between Table 8D and the total of Tables 8E and 8F and asked if adjustments in Table 8C would resolve this. An expert responded that there is no specific column in Table 8 for such disclosure, resulting in a difference in Table 8D. They suggested that this discrepancy can be explained if questioned.