GSTR 9 ANNUAL RETURN F Y 2018-19 TABLE 6 AND TABLE 8 IN TABLE 6 AMOUNT AUTO POPULATED FOR THE F Y 2018-19 AND ALSO OF 2017-18 BUT IN TABLE 8 DATA REFLECTING ARE RELATED TO F Y 2018-19 ONLY SO IT IS SHOWING DIFFERENCE DUE TO ITC OF F Y 2017-18 ALSO TAKEN PL SUGGEST WHERE TO SHOW ITC OF F Y 17-18

Reply—The amount of ITC which belongs to 2017-18 but claimed in 2018-19 is required to be declared in the annual return of 2017-18 in Table 8c and 13 of GSTR-9. 

While filing the annual return for the financial year 2018-19, there is no column to declare the amount of ITC which belongs to 2017-18 but claimed in 2018-19. Therefore, it is not required to be shown.

For example— If the amount of ITC belongs to 2018-19 is Rs.1,00,000/-, and ITC claimed in 2018-19 is Rs. 1,10,000 (out of which Rs. 10,000 belongs to 2017-18)

While filing the annual return for GSTR-9 for the financial year 2018-19, in Table 6B declare Rs. 1,00,000/-. and in 6A Rs 1,10,000/-

However few consultants are advising to show this amount (Rs. 10,000/-) in the column in 6M (any other ITC) of annual return of 2018-19.