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)

  • IMPORTANT POINTS:
  • Bifurcation of inward supplies into inputs, capital goods and input services is required for GSTR 9. However, the same was not required at the time of filing GSTR 3B. This additional activity is required before filing GSTR 9.

  • Any negative difference in input tax credit in GSTR 3B and GSTR 2A shall lapse. The department shall seek explanation for such differences. Thus, one should keep copy of such invoices and other evidences for further reference when required.
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