Nishank asked 5 years ago
GSTR 9 TABLE 6
GSTR 9 TABLE 6
I have a query related to GSTR 9. I am facing problem in disclosing ITC in the form.
This problem can be explained through this example.
ITC as per Books Rs. 100.
ITC availed in GSTR 3b of FY 17-18 Rs. 80.
Rs.20 is availed in GSTR 3b of FY 18-19.
My question is how to disclosing this data in GSTR 9 TABLE 6. In table 6 Rs. 80 should be disclosed or Rs. 100. Real problem arises here. If I disclosed Rs. 80 in Table 6 and Rs.20 in table 8c& Table 13.Then ITC as per GSTR 9 in PDF Generated for GSTR 9C is considered Rs. 80 only. although my ITC is Rs. 100.
Kindly Suggest me how to disclose ITC in GSTR 9
ConsultEase Administrator answered 5 years ago
We need to understand the difference between.
- Supply and its liability
- ITC and its eligibility.
Liability to pay tax arises as and when you make any supply whereas eligibility of ITC is there only when you fulfill all the conditions and claim it in a valid return. Ths ITC claimed by you in the return of 2018-19 will be a part of eligible ITC of 2018-19 only and not of 2017-18 even if it belonged to that period.
ConsultEase Administrator answered 5 years ago
We need to understand the difference between.
- Supply and its liability
- ITC and its eligibility.
Liability to pay tax arises as and when you make any supply whereas eligibility of ITC is there only when you fulfill all the conditions and claim it in a valid return. Ths ITC claimed by you in the return of 2018-19 will be a part of eligible ITC of 2018-19 only and not of 2017-18 even if it belonged to that period.
