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

Updated on: Dec 16th, 2024

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.

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 2023-24. Here is a list of optional tables in the GSTR-9.

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 services received from SEZ into Input, Capital and Services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Note: The taxpayer must report the breakup of ITC as capital goods but has the option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only.
C & D	Inward Supplies liable to reverse charge on which tax is paid and ITC availed 6C: Received from unregistered persons (other than import of services) 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 (other than import of services) 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. The taxpayer shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.
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: Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 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. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
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.
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).

Note: The registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.

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-2B	The total credit available for inward supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs and supplies received from E-commerce operators pertaining to FY 2023-24 and reflected in 3(I) of FORM GSTR-2B 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. ] Note: The figures here will be the aggregate of all the input tax credit that has been declared by the corresponding suppliers [including ecommerce operators] in their FORM GSTR-1 as amended by [FORM GSTR1A.
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 2023-24 but availed from April to October 2024, filed up to 30th November 2024.	Amount of ITC availed on all inward supplies other than imports and those liable to reverse charge, received during 2023-24 but the credit was availed from April 2024 to October 2024, filed up to 30th November 2024 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 2023-24 but reversed in GSTR-3B returns filed for April to October 2024 or the date of filing the annual return, whichever is earlier.

Note:Table 4(B) of FORM GSTR-3B may be used for filling up these details

Table 13

ITC availed for the previous financial year

Details of ITC related to FY 2023-24 but availed in GSTR-3B returns for April to October 2024 or the date of filing the annual return, whichever is earlier.

Note:

Table 4(A) of FORM GSTR3B may be used for filling up these details.
However, any ITC which was reversed in the FY 2023-24 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2024- 25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25

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

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