ITC of FY 2020-21 availed in FY 2021-22 - in GSTR-9 of 2021-22, Goods and Services Tax - GST

[SAIRAM LBS]

Dear Experts,

Please clarify how to report in Table-8 of GSTR-9 of FY 2021-22 w.r.t ITC of FY 2020-21 availed in GSTR-3B of FY 2021-22. The difference between 8D and total of Table 8E+8F will not tally.

Is it correct to adjust in Table-8C to tally the difference between 8D and total of Table 8E+8F?

Table 8A - ITC in GSTR-2A of FY 2021-22 ( auto-populated)

Table-8B - ITC as per GSTR-3B ( auto-populated from Table 6)

Table 8C - ITC of 2021-22 utilised in subsequent FY. (to be filled)

Table 8D - Difference.

Posts / Replies

[Padmanathan Kollengode]

Dear Sairam,

There is no specific column in Table 8 of GSTR-9 for disclosure of ITC of FY 2020-21 in FY 2021-22. Hence, there will be difference in 8D to that extent. In case of query, it can be explained.