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Details of ITC Availed During The Financial Year
Under GSTR 9 GST Annual Return Details of ITC Availed During The Financial Year is about majorly is bifurcation of GST credit availed on Services , Inputs and Capital Goods. GST Registered dealers having Registration of Input Service Distributors also need to give information about credit passed under ISD. GSTR 9 From will auto calculate GST ITC as per GSTR 3B. Credit information need to given for GST Import Credit. Credit information need to given for GST Credit from unregistered GST person.
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Details of ITC Availed In GSTR 9 GST Annual Return Content
| 6 | Details of ITC availed as declared in returns filed during the financial year | |||||||
| A | Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) | Integrated tax (₹) | Central tax (₹) | State/UT tax (₹) | Cess (₹) | |||
| B | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| C | Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| D | Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| E | Import of goods (including supplies from SEZs) | Inputs | ||||||
| Capital Goods | ||||||||
| F | Import of services (excluding inward supplies from SEZs) | |||||||
| G | Input Tax credit received from ISD | |||||||
| H | Amount of ITC reclaimed (other than B above) under the provisions of the Act | |||||||
| I | Sub-total (B to H above) | – | – | – | – | |||
| J | Difference (I – A above) | |||||||
| K | Transition Credit through TRAN-I (including revisions if any) | |||||||
| L | Transition Credit through TRAN-II | |||||||
| M | Any other ITC availed but not specified above | |||||||
| N | Sub-total (K to M above) | – | – | – | – | |||
| O | Total ITC availed (I + N above) | – | – | – | – | |||
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6A. Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR- 3B):-
- Total input tax credit availed in Table 4A of FORM GSTR-3B by the taxpayer would be auto-populated here. This field is Non-editable.
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6B. Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs):-
- Aggregate value of ITC availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
- Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H).
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6C. Inward supplies received from unregistered persons liable to reverse charge (other than 6B above) on which tax is paid & ITC availed: –
- Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
- Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
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6D. Inward supplies received from registered persons liable to reverse charge (other than 6B above) on which tax is paid and ITC availed: –
- Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
- Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
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6E. Import of goods (including supplies from SEZ): –
- Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods.
- Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
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6F. Import of services (excluding inward supplies from SEZ): –
- Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here.
- Table 4(A)(2) of FORM GSTR3B may be used for filling up these details.
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6G. Input Tax credit received from ISD: –
- Aggregate value of input tax credit received from input service distributor shall be declared here.
- Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
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6H. Amount of ITC reclaimed (other than 6B above) under the provisions of the Act: –
- Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
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6J. Difference (I – A above): –
- The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row 6B to 6H shall be declared here.
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6K. Transition Credit through TRAN-1 (including revisions if any): –
- Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of thereof (whether upwards or downwards), if any shall be declared here. This field shall be auto filled based on the credit availed through Tran 1. However, this field is allowed for edit.
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6L. Transition Credit through TRAN-2: –
- Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-2 shall be declared here. This field shall be auto filled based on the credit availed through Tran 2. However, this field is allowed for edit.
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6M. Any other ITC availed but not specified above: –
- Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
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