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

Updated on:  

08 min read

Form GSTR-9 is an annual return to be filed by all registered taxpayers irrespective of the turnover of an entity. A taxpayer shall report all outward supplies, inward supplies, taxes paid, refund claimed, demands raised and ITC availed and utilized in Form GSTR-9. GSTR-1 and GSTR-3B should be filed before filing the annual return for the financial year.

Latest Updates

9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.

28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

30th December 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been extended up to 28th February 2021.

28th October 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st December 2020.

15th October 2020
The CBIC has notified that the filing of GSTR-9 will be made optional for small taxpayers (i.e. taxpayers with turnover up to Rs.2 crore) for FY 2019-20.

30th September 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st October 2020.

5th May 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 now stands extended up to 30th September 2020.

23rd March 2020
The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th June 2020.

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

As per Notification No: 79/2020 issued on 15th October 2020
A taxpayer should report ITC related to capital goods in tables 6B to 6E. However, there is an option to report ITC related to inputs and input services in tables 6B to 6E or report the entire remaining amount only under the “inputs” row for FY 2019-20.

As per Notification No: 56/2019 issued on 14th November 2019
A taxpayer has the option to report breakup of ITC in separate rows of inputs, capital goods and input services in tables 6B to 6E, or the entire amount can be reported only under the “inputs” row for FY 2017-18 and FY 2018-19.

Table 6NameDetails
ATotal 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.
BInward 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 & DInward 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
EImport 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.
FImport 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 import of service.
GInput Tax credit received from ISDThe 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.
HAmount of ITC reclaimedThe aggregate value of ITC which was availed, reversed and reclaimed during the same financial year should be reported in this Table. 
which was availed and reversed during 2017-18 and reclaimed in 2018-19 should not be disclosed in this Table.
ISub-total (B to H above)It is a sub-total of 6B to 6H (auto-filled).
JDifference (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 & MTransitional and other input tax creditTable 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 sale, merger, demerger, amalgamation, lease or transfer of business shall also be disclosed here.
NSub-total (K to M above)It is the subtotal of rows K to (auto-filled).
OTotal 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

As per Notification No: 79/2020 issued on 15th October 2020
1. A taxpayer has the option to report details of ITC reversals separately in tables 7A to 7E, or the entire amount can be reported under “other reversal” in table 7H for FY 2019-20.

2. Details of ITC reversals on account of TRAN I & TRAN II credit need to be mandatorily reported in tables 7F and 7G respectively for FY 2019-20.

As per Notification No: 56/2019 issued on 14th November 2019
1. A taxpayer has the option to report details of ITC reversals separately in tables 7A to 7E, or the entire amount can be reported under “other reversal” in table 7H for FY 2017-18 and FY 2018-19.

2. Details of ITC reversals on account of TRAN I & TRAN II credit need to be mandatorily reported in tables 7F and 7G respectively for FY 2017-18 and FY 2018-19.

Table 7NameDetails
AAs per Rule 37As 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.
BAs per Rule 39Rule 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.
CAs per Rule 42Rule 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.
DAs per Rule 43Rule 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.
EAs per section 17(5)Section 17(5) specifies some of the ITC as blocked credits. Such credits are to be reported here.
FReversal of TRAN-I creditReversal 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.
GReversal of TRAN-II creditReversal of TRANS-II credit which was earlier claimed and reported under Table 6L should be reported here.
HOther reversals (if any)ITC reversed through FORM ITC -03 shall be reported here.
ITotal ITC Reversed (Sum of A to H above)This is a sum-total of AH above.
JNet 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

As per Notification No: 79/2020 issued on 15th October 2020
The details from Form GSTR-2A generated as on the 1st November 2020 will be auto-populated in Table 8A for FY 2019-20.

As per the Latest Update as on 6th August 2020
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.

As per Notification No: 56/2019 issued on 14th November 2019 
1. In table 8A, for FY 2018-19, the GSTR-2A that has been generated as on 1st November 2019 shall be auto-populated in the table.

2. A taxpayer can upload details for the entries in Table 8A to 8D (i.e, the reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (without the CA certification).

3. For FY 2017-18: In table 8C, the aggregate value of ITC availed on all inward supplies received from July 2017 to March 2018 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2018 to March 2019 is to be declared.

4. For FY 2018-19: In table 8C, the aggregate value of ITC availed on all inward supplies received from April 2018 to March 2019 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2019 to September 2019 needs to be declared.


Table 8NameDetails
AITC as per GSTR-2AThe 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 2017-18 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. ]
BITC as per sum total of 6(B) and 6(H) aboveThe input tax credit as declared in Table 6B and 6H shall be auto-populated here.
CITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from an SEZ) received during 2017-18 but availed during April to September 2018Amount of ITC availed on all inward supplies other than imports and those liable to reverse charge, received during July 2017 to March 2018 but the credit was availed from April 2018 to September 2018 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.
DDifference [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. In such cases, the value in row D shall be negative.
E & FITC available but not availed & ITC available but ineligibleThe 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.
GIGST 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.
HIGST credit availed on import of goods (as per 6E above)This Table will be auto-populated from Table 6(E).
IDifference (G-H)This Table is a difference between rows G and H above.
JITC available but not availed on import of goodsDetails will come from row I above.
KTotal 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

As per Notification No: 56/2019 issued on 14th November 2019 
A taxpayer has the option to not fill tables 12 and 13 (i.e. reversal of ITC availed during the previous FY and ITC availed for the previous FY respectively) for the FY 2017-18 and FY 2018-19.

TableNameDetails
Table 12Reversal of ITC availed during the previous financial yearThe aggregate value of reversal of ITC which was availed in the FY 2017-18, but reversed in returns filed for the months of April 2018 to September 2018 or date of filing of Annual Return for the previous financial year, whichever is earlier shall be reported here.
Note: Details can be populated from Table 4(B) of GSTR-3B.
Table 13ITC availed for the previous financial yearDetails of ITC for goods or services received in FY 2017-18 but ITC for the same was availed in returns filed for the months of April 2018 to September 2018 or date of filing of Annual Return for the previous financial year whichever is earlier shall be reported here. 
Note:Details can be populated from Table 4(A) of GSTR-3B.
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