GST Annual Return Format – Part III Details. How Its Organised?
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:
(A) Table 6:
1. Table 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) –
2. Table 6B: Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) –
3. Table 6C: Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed –
4. Table 6D: Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
5. Table 6E: Import of goods (including supplies from SEZs)
6. Table 6F: Import of services (excluding inward supplies from SEZs)
7. Table 6G: Input Tax credit received from ISD
8. Table 6H: Amount of ITC reclaimed (other than B above) under the provisions of the Act
9. Table 6I: Sub-total (B to H above)
10. Table 6J: Difference (I - A above)
11. Table 6K: Transition Credit through TRAN-I (including revisions if any)
12. Table 6L: Transition Credit through TRAN-II
13. Table 6M: Transition Credit through TRAN-II
14. Table 6N: Sub-total (K to M above)
15. Table 6O: Total ITC availed (I + N above)
(B) Table 7: Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
1. Table 7A – As per Rule 37 –
2. Table 7B: As per Rule 39 –
3. Table 7C: As per Rule 42 –
4. Table 7D: As per Rule 43 –
5. Table 7E: As per Section 17(5):
6. Table 7F and Table 7G: Reversal of Tran I and Tran II credit –
7. Table 7H: Other Reversals (pl. specify) –
8. Table 7I: Total ITC Reversed (A to H above)
9. Table 7J: Net ITC Available for Utilization (6O - 7I) –
(C) Table 8: Other ITC related Information
1. Table 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
2. Table 8B: ITC as per sum total of 6(B) and 6(H) above
3. Table 8C: ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
4. Table 8D: Difference [A-(B+C)]
5. Table 8E : ITC available but not availed (out of D)
6. Table 8F: ITC available but ineligible (out of D)
7. Table 8G: IGST paid on import of goods (including supplies from SEZ)
8. Table 8H: IGST credit availed on import of goods (as per 6(E) above)
9. Table 8I: Difference (G-H)
10. Table 8J: ITC available but not availed on import of goods (Equal to I)
11. Table 8K: Total ITC to be lapsed in current financial year (E + F + J)
CA Sugandh Jain Parmar is a practicing Chartered Accountant with an experience of over 4 years.
Having associated with one of the Big 4 audit firms in India for 2 years, she has knowledge on internal audit and internal financial controls.
Currently, her domain specialization includes providing GST consultancy and advisory services.
Her articles focus on balancing information and in-depth information on GST related topics.
