Respected Sir, What is difference as per Annual Return -GSTR-9 - Part-III- 8C and Part - V - 13 ? which amount entered in above column ? Kindly send the reply as earliest. Thanking you.

Reply— 

Column 8C of GSTR-9 — Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared in this table.

Column 13 of GSTR-9 — Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared in this table. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

Difference between above two table is only that column 8C does not include ITC availed on inward supplies attracting reverse charge.