GSTR 9 is an annual return form for all the registered taxpayers under goods and services tax. The taxpayers have to file all the details and transactions of the complete year with invoice data and purchase history for the SGST, CGST, and IGST data.
Let us understand Table 6 of GSTR 9 form having details of inward supplies. In the GSTR-9 Annual Return form, the taxpayer has to mention the details mentioned below-
Tax payment and
We all know that the outward supplies in GSTR-9 are auto-filled with the help of the GSTR-1, 3B and the other returns that have been filed in the GST system. But on the other hand, for the inward supplies and ITC details, only the selected details are auto filled from the data which is stored in the GST system.
Sections for ITC in GSTR 9 Annual Return Form
Given below are the tables in GSTR-9 form which involves the ITC-
Table 6: Details of ITC availed as declared in returns filed during the financial year
Table 7: Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
Table 8: Other ITC related information
The table 6 and table 7 contains the details of ITC which were filed in the Fiscal Year (FY) 2017-18 and table 8 consists of the details that were filed until September 2018. Let us know more about the ITC that must be provided in Table 6 of the form GSTR-9.
ITC Details auto-filled in Table 6 of GSTR 9 form from GSTR 3B form
In Table 6, there are 15 sub-points and most of the details are auto filled from GSTR-3B. Table 4 of GSTR-3B contains the information of the ITC which is given below-
(A): ITC Available (whether in full or part)
GSTR 3B 4(B): ITC Reversed
Import of Goods
Import of Services
Inward supplies liable to reverse charge (other than 1 and 2 points mentioned above)
Inward supplies from ISD
All other ITC
According to the rules 42 and 43 of CGST Rules
GSTR 3B4(C): Net ITC Available (A) – (B)
GSTR 3B 4(D): Ineligible ITC
As per section 17(5)
1. Table 6A: Total amount of input tax credit availed through FORM GSTR-3B.
Table 6A is essentially a summarized version of Table 4A of GSTR-3B Form. The ITC details used in the GSTR-3B form in the FY are present in the GSTR-9 Form. the main aim of this section is to collect the amount of ITC (Input Tax Credit) that has been used by the Registered Person on the-
Import of goods
Import of services
Inward Supplies responsible for the reverse charge
The tax credit that has been accepted from the Input service distributors
Other ITC taken on the regular inward supplies
2. Table 6B: Categorisation of ITC claimed into Input, Capital and Services
In Table 6B, the ITC must be divided into three categories which are given below-
GSTR-3B Form is receiving the integrated values for ITC. So while furnishing the details of the ITC in the GSTR-9 form, preparing the Table 6B is an extra task. Given below are the points that must be kept in mind during filing the table-
The gross values of ITC (input tax credit) received on all the inward supplies, excluding the tax which has to be paid on reverse charge.
Consists of the supply of services which has been received from SEZs
Divided as ITC on capital goods, input services, and inputs
Table 4(A) (5) of GSTR-3B Form helps to file all these details
In this table, exclude the ITC which was availed, reversed, and was reclaimed in ITC ledger
If the ITC mentioned in accounts books and the GST returns is not the same then make sure that all the entries are properly mentioned on the accounts book and also the tax must not be included
The ITC availed between July 2017 to March 2018 in GSTR-3B form must only be mentioned in this table. ITC availed for the period 2017-18 in GSTR-3B Form must not be mentioned in this table. This data will be mentioned in Table 8c of the GSTR-9 Form.
3. Tables 6C and 6D: ITC on transactions subject to reverse charge
The tables 6C and 6D contains the details which must be furnished on the transactions that got affected by the reverse charge. The details of the claimed ITC in table 6C and 6D must be subdivided into services, input, and capital.
Table 6C: Inward supplies received from unregistered persons liable to reverse charge (other than table 6B above) on which tax is paid & ITC availed
Table 6D: Inward supplies received from registered persons liable to reverse charge (other than table 6 B above) on which tax is paid and ITC availed
In this table consider the given below particulars:-
a. The total value of ITC (Input Tax Credit) received on all the inward supplies from the registered person (excluding import of services) and unregistered persons, on which the tax is paid on a reverse charge basis, which will be mentioned in Table 6C and Table 6D. b. Table 4(A)(3) of GSTR-3B Form helps in filing these details. c. Data mentioned in Table 6C and 6D must not be more than the data mentioned in Table 4G of GSTR-9 Form. d. GST that has been paid on the inward supplies is liable to reverse charge which is not present in the credit form must not be mentioned in this table.
4. Table 6E: Import of goods (including supplies from SEZs)
The taxpayer must mention the total value of ITC (input tax credit) in this table which has been utilized on all the imports (for capital goods and inputs) from foreign or SEZ. The details of the claimed ITC can be subdivided into capital goods and input.
Given below are the important points that should be kept in mind during the filing of the table-:
If Goods supply is done by SEZ along with the cover of a ‘bill of entry’ then the DTA units must show these transactions in the Table 6E. And if the Goods supply by SEZ is done without the cover of a ‘bill of entry’ then the transactions must not be shown in this table. On the contrary, it will be considered as a normal transaction.
Table 4(A)(1) of GSTR-3B Form is used for filing all such details.
The ITC can only be availed for the IGST paid on the import of goods. While the ITC cannot be availed for the Social Welfare Surcharge and BCD.
Make sure that the updated GSTIN is present in the ICEGATE and the GSTIN must mandatorily be available in the 'Bill of Entry'.
5. Table 6F: Import of services (excluding inward supplies from SEZs)
The taxpayer must mention the total value of ITC in this table which has been availed on the complete import of services which is taken from foreign. Also, keep in mind that the taxpayer can pay the GST on ‘import of services’ only if the conditions mentioned in section 2(11) of the IGST Act are fulfilled.
Given below are some important points that must be kept in mind during the filing of the table-
To check the data of this section cross check the details in disclosed Notes, Accounts, and Financial Statements.
If the taxpayer wants to get the import of service then for this the place of supply of the service must be within India according to section 13 of IGST Act.
According to Section 13 of CGST Act, the ‘rate of exchange’ for verifying the value of the taxable service must be the ‘rate of exchange’ according to the accepted accounting principles generally according to the time of supply.
6. Table 6G: Input Tax credit received from ISD
The taxpayer must mention the gross value of ITC (input tax credit) in this table which has been availed on the complete invoices from ISD. this section is auto-filled with the help of the details that have been mentioned in table 4(A)(4) of GSTR-3B Form.
Given below are the important points that must be kept in mind during filing the table-
The taxpayer must handle the invoice issued by ISD under rule 54(1) of CGST Rules.
Also, note that the ineligible part of the ITC distributed must not be considered as ITC.
7. Table 6H: Amount of ITC reclaimed
The taxpayer must mention the gross value of ITC (input tax credit) in this table which was- availed, reversed and reclaimed again in the same FY (fiscal year). Points to keep in mind during filing the table is given below-
The taxpayer can mention all the ITC (Input Tax Credit) that has been claimed, reversed and reclaimed between July 2017 and March 2018.
The ITC that has been disclosed in Table 6B and 6H must match the data disclosed in GSTR-3B form in Table 4A (5).
The taxpayer can disclose the ITC availed and reversed in between 2017-18 and reclaimed during 2018-19 in this table.
8. Table 6I and 6J: Difference in ITC claimed and reversed
Table 6I and 6J are the sub-totals that are taken from the details that have been furnished in the table 6A and 6H.
Table 6I: This table consists of the total value of the ITC that has been availed on the inward supplies which includes inward supplies received from unregistered person liable to reverse charge, services received from SEZ, inward supplies received from taxpayer who is liable to reverse charge, import of service, import of goods, and ITC received from ISD.
Table 6J: there should be no difference in Table 6H i.e nil difference. This is because the amount disclosed in the table 6A is auto-filled from the GSTR-3B form between the period July 2017 to March 2018. In addition, the amount mentioned in Table 6B to 6H is entirely the classification of ITC received in GSTR 3B form.
9. Tables 6K, 6L, and 6M: Transitional and other input tax credit
The details of the transitional credit along with other ITC (input tax credit) availed must be mentioned in these tables.
a. Table 6K: The taxpayer must mention the credit amount in this table that has been received in the electronic credit ledger via GST TRAN-I Form till 31st March 2018. For the taxpayers who did not file the Transition returns because of any reason, the government has circulated a circular No. 39/13/2018-GST on 3rd April 2018 in which it was written that such taxpayers can file the returns till 31st January 2019 (Order No. 4/2018-GST dated 17.09.2018). Concerning such persons, no data will be mentioned in Sl. No. 6K of GSTR 9 form.
b. Table 6L: The taxpayer must mention the amount of ITC (Input tax credit) that has been received in the electronic credit ledger via GST TRAN-II Form. if the taxpayer has filed the TRAN-II form after March 2018, then the amount of this credit will not be mentioned in the Sl. No. 6L of GSTR 9 form. This is because the credit via TRAN-II form will be deposited to the electronic credit ledger in the month of filing the TRAN-II form.
c. Table 6M: In this table, the credit availed u/s 18(1)(a) to 18(1)(d) of the CGST Act, 2017 must be mentioned. The credit availed u/s 18(3) read with Rule 41(1) of CGST Rules, 2017 the things that should be mentioned are a merger, account of the sale, amalgamation, demerger, lease or transfer of a business. In this table, the taxpayer must essentially mention the amount of ITC that has been accepted in the electronic credit ledger via GST ITC-01 form and GST ITC-02 Form, the amount must not be mentioned in the table 6L of GSTR-9 Form.
10. Tables 6N and 6O: Grand Totals
Both the tables are the complete total of the details that have been given in the above tables.
Table 6N: This table consists of the total of the entire ITC that has been availed from the forms- TRAN-I, TRAN-II and any other ITC that has been availed in the period of relevant FY (fiscal year).
Table 6O: This table contains the total ITC that has been availed from the GSTR-3B form and other ITC availed that has been credited to the electronic credit ledger just by filing the forms- TRAN-I, TRAN-II, ITC-01, and ITC-02.
In short, Table 6 contains all the details of the ITC that has been availed in the Fiscal Year (FY) and which must be cross-checked with the details furnished on the GSTR-3B form.
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