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GSTR 9 Part III section consists of details of all input tax credit availed and utilised/ reversed in the financial year for which GSTR 9 is to be filed. All details with respect to Input tax credit shall be reported under Table 6, 7 and 8 of Part III of GSTR 9. Detailed analysis as below:
This table provides details about input tax credit availed for the financial year in which GSTR 9 is to be filed.
This is an auto populated section from table 4A of GSTR 3B as filed by the taxpayer. Thus, this section cannot be revised.
Input tax credit received from Input service distributor (ISD) shall be reported here. Credit shall be availed on the basis of invoice issued by the input service distributor.
Transition credit received in the electronic credit ledger on filing of Form GST Tran – I shall be included here. Any revision made to Form Tran-I shall be considered while entering details under this section.
Total of ITC availed through Trans-I, Trans-II or any other form during the financial year.
Total of input tax credit availed during the financial year either through GSTR 3B or through credit in electronic ledger by filing various other forms.
Where credit note has been issued to Input Service Distributor by any supplier, the credit shall be apportioned to each recipient in proportion of the invoice issued earlier. The ITC claimed earlier shall be reversed under this section.
Difference between net credit availed (as per Table 6O) and net ITC to be reversed (as per Table 7J) shall be reflected here.
ITC as per GSTR-2A (Table 3 & 5 thereof)
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