How to fill Tables 6-8 and 12-13 in GSTR-9

By AJ

Updated on: Dec 27th, 2023

4 min read

Form GSTR-9 is an annual return to be filed by all registered taxpayers under the GST law, with a few exemptions. A taxpayer shall report all outward supplies, inward supplies, taxes paid, refund claimed, demands raised and ITC availed and utilised in Form GSTR-9. GSTR-1 and GSTR-3B should be filed before filing the annual return for the financial year.

Latest updates

4th August 2023
In the 50th GST Council meeting held on 11th July 2023, the Council recommended that the relaxations provided in FY 2021-22 in respect of various tables of the Form GSTR-9 and 9C be continued for FY 2022-23. These relaxations were notified by the CBIC on 4th August 2023 vide Notification No.38/2023.

31st July 2023
The CBIC has provided an exemption from filing the GSTR-9/9A for small taxpayers with an aggregate annual turnover up to Rs.2 crore for FY 2022-23.

How to fill Table 6: Details of ITC availed during the financial year

Tip: Refer to our checklist and best practices for ITC reporting in the GSTR-9 return for FY 2022-23. Here is a list of optional tables in the GSTR-9.

Table 6	Name	Details
A	Total amount of Input tax credit availed through Form GSTR-3B.	The details of ITC availed through Table 4A of GSTR-3B are auto-populated in this Table and the same is non-editable.
B	Inward Supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)	This Table requires categorization of ITC claimed on all inward supplies other than imports and those subject to reverse charge but includes supplies received from SEZ into Input, Capital and Services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
C & D	Inward Supplies liable to reverse charge on which tax is paid and ITC availed 6C: Received from unregistered persons 6D: Received from registered persons	The aggregate value of input tax credit on all inward supplies liable to reverse charge should be reported in these Tables. 6C: Supplies received from unregistered persons 6D: Supplies received from registered persons Note:The ITC should be further classified into input, input services, and capital goods. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details
E	Import of goods (including supplies from SEZ)	The aggregate value of ITC availed on all imports from outside India/SEZ units should be reported in this Table. Note: If the supply of goods is made by SEZ to a DTA without a bill of entry then it is considered as a normal transaction and is not reported in this Table. The ITC should be further classified into inputs and capital goods.
F	Import of services (excluding inward supplies from SEZs)	The aggregate value of ITC availed on all import services from outside India should be reported in this Table. Note: The place of supply of service should be within India for a transaction to qualify as an import of service.
G	Input Tax credit received from ISD	The aggregate value of ITC availed on invoices raised by ISD should be reported in this Table. Note: Details can be populated from Table 4(A)(4) of GSTR-3B.
H	Amount of ITC reclaimed	The aggregate value of ITC which was availed, reversed and reclaimed during the same financial year should be reported in this table
I	Sub-total (B to H above)	It is a sub-total of 6B to 6H (auto-filled).
J	Difference (I – A above)	It is calculated as a difference between rows I and A. The difference should ideally be NIL because the data in 6A is auto-populated from GSTR-3B and Table 6B to 6H is a mere classification of ITC availed in GSTR-3B into input, input services, and capital goods.
K, L & M	Transitional and other input tax credit	Table 6K: The amount of transition credit received in the electronic credit ledger through TRAN-I should be reported here. Table 6L: The amount of credit received in the electronic credit ledger through TRAN-II should be reported here. Table 6M: Details of ITC availed but not covered in any of the heads specified under rows B to L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. Any credit availed on account of the sale, merger, demerger, amalgamation, lease or transfer of business shall also be disclosed here.
N	Sub-total (K to M above)	It is the subtotal of rows K to M (auto-filled).
O	Total ITC availed (I + N above)	Total ITC availed is reported here which is a total of rows I and N.

How to fill Table 7: Details of ITC reversed and Ineligible ITC for the financial year

Table 7	Name	Details
A	As per Rule 37	As per Rule 37, all registered persons should reverse the ITC claimed on inward supplies for which he has failed to pay consideration to the supplier within 180 days from the date of issue of the invoice. Such reversals should be reported here.
B	As per Rule 39	Rule 39 states the procedure for distribution of ITC by ISD. So, if a supplier issues a credit note to ISD then such reversal of ITC should be in the same proportion as distribution of ITC.
C	As per Rule 42	Rule 42 requires reversal of credit where supply is partly used for business and partly for other purposes, or partly used for effecting taxable supplies including zero-rated supplies and partly for effecting exempt supplies. Such reversals are to be reported here.
D	As per Rule 43	Rule 43 requires reversal of a portion of ITC on capital goods which are partly used for making taxable supplies, zero-rated supplies, partly for exempt supplies and other purposes. Thus, a reversal of a portion of ITC is required which is attributable to exempt supplies or for non-business use. Such reversals are to be reported here.
E	As per section 17(5)	Section 17(5) specifies some of the ITC as blocked credits. Such credits are to be reported here.
F	Reversal of TRAN-I credit	Reversal of TRAN-I credit which was earlier claimed and reported under Table 6K should be reported here. Such reversals may be due to claiming of credit which is not admissible under GST Law. E.g Credit of Krishi Kalyan Cess.
G	Reversal of TRAN-II credit	Reversal of TRANS-II credit which was earlier claimed and reported under Table 6L should be reported here.
H	Other reversals (if any)	ITC reversed through FORM ITC -03 shall be reported here.
I	Total ITC Reversed (Sum of A to H above)	This is a sum-total of A–H above.
J	Net ITC Available for Utilization (60 – 7I)	Net ITC available for utilization is 6O(Total ITC availed) – 7I(Total ITC reversed).

How to fill Table 8: Other ITC Related Information

The GST portal has updated the GSTR-9 online form with a button titled ‘Download Table 8A Document Details’. Tax filers can now get invoice-wise details of input tax credit auto-populated in Table 8A of the GSTR-9 return.

Table 8	Name	Details
A	ITC as per GSTR-2A	The total credit available for inward supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2021-22 and reflected in FORM GSTR-2A shall be auto-populated in this table, and the same is non-editable. [Table 8A is the most important table in terms of ITC reconciliation for a FY. ]
B	ITC as per sum total of 6(B) and 6(H) above	The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
C	ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from an SEZ) received during 2022-23 but availed from April to October 2023, filed up to 30th November 2023.	Amount of ITC availed on all inward supplies other than imports and those liable to reverse charge, received during 2022-23 but the credit was availed from April 2023 to October 2023, filed up to 30th November 2023 should be reported. Note: – Details can be populated from Table 4(A)(5) of GSTR-3B. – This Table includes supply of services received from SEZ.
D	Difference [A-(B+C)]	This Table is the difference between row (A) and the sum-total of rows B and C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A/2B. In such cases, the value in row D shall be negative.
E & F	ITC available but not availed & ITC available but ineligible	The credit which was available and not availed in FORM GSTR-3B and the credit that was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
G	IGST paid on import of goods (including supplies from SEZ)	IGST paid at the time of imports (including imports from SEZs) during a financial year shall be reported here.
H	IGST credit availed on import of goods (as per 6E above)	This Table will be auto-populated from Table 6(E).
I	Difference (G-H)	This Table is a difference between rows G and H above.
J	ITC available but not availed on import of goods	Details will come from row I above.
K	Total ITC to be lapsed in the current financial year (E + F + J)	This Table is a sum-total of rows E, F, and J above.

How to get invoice-wise details of Table 8A

To get the invoice-wise details of Table 8A, you can click on the button titled ‘Download Table 8A Document Details’ displayed under the instructions on the GSTR-9 form.

How to fill Table 12 and 13: Details of the previous Financial Year’s transactions reported in the next Financial Year

Table	Name	Details
Table 12	Reversal of ITC availed during the previous financial year	The aggregate value of ITC related to FY 2022-23 but reversed in GSTR-3B returns filed for April to October 2023 or the date of filing the annual return, whichever is earlier.
Table 13	ITC availed for the previous financial year	Details of ITC related to FY 2022-23 but availed in GSTR-3B returns for April to October 2023 or the date of filing the annual return, whichever is earlier.

Frequently Asked Questions

How to fill Table 14 of GSTR-9?

Table 14 is the differential tax paid on account of declarations made under Tables 10 and 11 of the GSTR-9 return, i.e. supplies/tax additions/amendments made from April 2023 until 30th November 2023 in respect to transactions related to FY 2022-23.

Is it compulsory to fill Table 16 of GSTR-9?

Table 16 is an optional table in the GSTR-9.

About the Author

AJ

Functional Specialist

DVSR Anjaneyulu, known by the name AJ, I've got a vast experience in accounting, finance, taxes and audit. I'm always keen to simplify laws for the readers and learn about the Indian finance ecosystem. I also love listening to music, travelling, and, most importantly, conversing with people to better understand the world.. Read more

Quick Summary

Form GSTR-9 is an annual return with exemptions for GST taxpayers, requiring reporting of all supplies, taxes, and ITC. Updates include relaxations and exemptions for FY 2022-23. Tables in GSTR-9 explain ITC availed, reversed ITC, and other ITC-related information for reconciliation. Tips and details provided for filling specific tables. Table 8 allows users to access invoice-wise details.