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All QuestionsCategory: GSTRGstr9:Where to put carried forward input of March 2018 in gstr9 of 18-19
Profile photo of salil singlasalil singla asked 3 weeks ago

Gstr9:Where to put carried forward input of March 2018 in gstr9 of 18-19

Hello all
 
In gstr9 for fy 18-19 where to put carried forward input of fy 17-18 as it’s not reflecting automatically….. in any table of gstr9 for FY18-19.
 
 If we do not put carried forward input of previous year in any table then total input is taken by us in fy18-19 which includes carried forward input from fy 17-18 … will not match with what we have declared in IT return of FY18-19.
This carried forward input of the previous financial year have been declared in our income tax for fy18-19.
 Also in 9c in table 12,2nd row, we mention carried forward input of the previous FY. so if we do not declare in gstr9 then it will not match with 9c.
 
Kindly tell where to put this value OR
Plz make a video as many people have this question

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1 Answers
Profile photo of Palash KhurpiaPalash Khurpia answered 3 days ago
  1. Before filing GSTR9 it is essential for us to understand that the form requires us to fill the particulars of transactions during the F.Y. and it does not require us to give balances of Input Tax Credit or Balance of Outstanding Liability. In case of ITC, only the ITC availed during the F.Y. is to be reported and not the available balance of ITC.
  2. In Point B of Table No. 12 of Form GSTR-9C, we are not required to mention carried forward input of previous F.Y. – Point No. B of Table No. 12 requires us to give the amount of such ITC which was recorded in books in previous F.Y. but the same was not claimed as ITC in GSTR-9 ( i.e. GSTR-3B). This can be due to reasons such as: In case purchase was made on 31st March 2018 but goods were received on 2nd April 2018. Now, as per section 16(2) one of the conditions to avail ITC is that the goods are received by the registered person. Here, purchases are made in F.Y. 2017-18 and will be recorded in 2017-18 but ITC of the same cannot be availed in 2017-18 as goods are not received. Thus ITC will be availed in F.Y. 2018-19. So, such ITC will be shown in Point B of Table No. 12 of Form GSTR-9C of F.Y. 2018-19.