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Other ITC Related Information GSTR 9 

Other ITC Related Information GSTR 9  

Under GSTR 9 Other ITC Related Information is about GST ITC As Per GSTR 2A and GSTR 3B.  Online GSTR 9 will auto calculate GSTR 2 A values. GST  Registered person need to fill details about ITC available but not availed ,  ITC available but ineligible , IGST paid on ports on import of goods (including supplies from SEZ) , IGST credit availed on import of goods (as per 6(E) above) ,TC available but not availed on import of goods  etc. GSTR 2 A amount cannot be edited. In this Article we explained about How to Fill information in GST Annual Return Part 8 Other ITC Related Information.

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Other ITC Related Information GSTR 9 Content 

8

Other ITC related information
A ITC as per GSTR-2A (Table 3 & 5 thereof)
B ITC as per sum total of 6(B) and 6(H) above
C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
D Difference [A-(B+C)]
E ITC available but not availed (out of D)
F ITC available but ineligible (out of D)
G IGST paid on import of goods (including supplies from SEZ)
H IGST credit availed on import of goods (as per 6(E) above)
I Difference (G-H)
J ITC available but not availed on import of goods (Equal to I)
K Total ITC to be lapsed in current financial year (E + F + J)

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8A. ITC as per GSTR-2A (Table no. 3 & 5 thereof)

  1. The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during the relevant Financial Year and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.
  2. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
  3. This field shall be auto-filled based on your GSTR-2A and the same is not allowed for Edit.

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8B. ITC as per sum total of 6(B) and 6(H) above

  1. The input tax credit as declared in Table 6B and 6H shall be auto-populated here and the same shall not be allowed to be edited. If you want to make any changes then you need to do it in table no. 6B and 6H.

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8C. ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September 2018

  1. 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 the relevant Financial Year but credit on which was availed between April to September, of the next financial year shall be declared here.
  2. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.

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8E & 8F. ITC available but not availed & ITC available but ineligible

  1. The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here.
  2. You can’t enter negative value in this table.

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8G. IGST paid on import of goods (including supplies from SEZ)

  1. Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.

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8H. IGST credit availed on import of goods (as per 6(E) above)

  1. The input tax credit as declared in Table 6E shall be auto-populated here and the same is not allowed for edit.

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8K. Total ITC to be lapsed in current financial year (E + F + J)

The total input tax credit which shall lapse for the current financial year shall be computed (auto filled) in this row.

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CA Amit Bhutada
Reviewed By

CA Amit Bhutada

CA Amit Bhutada is a Chartered Accountant with over 10 years of professional experience in taxation, accounting, audit, corporate compliance, and business advisory. As the Founder of A N Bhutada & Co., he assists startups, SMEs, established businesses, and international clients in setting up and managing their operations in India while ensuring compliance with the Income-tax Act, GST laws, the Companies Act, and other regulatory requirements.

He has advised businesses across diverse industries on company incorporation, GST, ROC compliance, accounting systems, tax planning, and regulatory matters. His practical, solution-oriented approach enables entrepreneurs and business owners to make informed decisions and stay compliant throughout every stage of their business lifecycle.

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