GST Filing & Registration Service for Inward Supplies and ITC in GSTR 9

Table 6 of GSTR 9 pertains to reporting of Inward Supplies and ITC.

We all know that in the Annual Return GSTR 9, details of outgoing and incoming supplies, as well as ITC claimed, reversed, tax liability, tax payment, and adjustments, must be reported.

Tables 1, 2, and 3 of Part I of the GSTR 9 Form cover basic information about the taxpayer. Tables 4 and 5 of Part II of the GSTR 9 Form cover information about Outward Supplies. Most of Part II is filled in by itself. using GSTR 1, 3B, and other returns sent to the government.

Details about ITC are in Part III of the GSTR 9 form. In the case of inward supplies and ITC details, the data at the GST system can only be used to figure out some of the details.

Sections for ITC in GSTR 9 (Part III)

ITC calculations are shown in the following tables in GSTR 9.

Table 6 :Details of the ITC claimed in tax returns filed during the year
Table 7 :Details of the ITC that was taken back and the ITC that couldn’t be used, as stated in returns filed during the financial year
Table 8 :Other information about the ITC

Tables 6 and 7 show information about ITC that was filed during the 2017-18 fiscal year. Table 8 shows information that was filed up until September 2018.

Let’s look more closely at the information that needs to be put in Table 6 of GSTR 9 about ITC.

Please read my next article for a breakdown of GSTR 9 Table 7. Details about ITC are automatically put into Table 6 of GSTR 9 from GSTR 3B.

Table 6 has 15 smaller points, and most of the information comes from GSTR 3B. Table 4 of GSTR 3B has information about ITC, which is summed up below for quick reference.

GSTR 3B 4(A): ITC Available (whether in full or part)	GSTR 3B 4(B): ITC Reversed
Import of GoodsImport of ServicesInward supplies liable to reverse charge (other than 1 & 2 above)Inward supplies from ISDAll other ITC	As per rules 42 & 43 of CGST RulesOthers
	GSTR 3B4(C): Net ITC Available (A) – (B)
GSTR 3B 4(D): Ineligible ITC
As per section 17(5)Others

Table 6A: Total amount of input tax credit availed through FORM GSTR-3B.

Table 4A of FORM GSTR-3B should be added up in Table 6A. Table 6A of GSTR 9 has information about the ITC that was claimed in GSTR 3B during the financial year. The goal of this clause is to add up all of the Input Tax Credits that a Registered Person has used on imports of goods, imports of services, Inward Supplies that are subject to reverse charge, tax credits from distributors of input services, and any other ITCs that have been used on regular imports.

Table 6B: Categorisation of ITC claimed into Input, Capital and Services

In Table 6B, we must divide ITC into three groups (Input, Capital Goods and Inputs Services). In GSTR 3B, we have been putting ITC values that are summed up. So, making Table 6B will be an extra thing we have to do when we fill out GSTR-9 with information about ITC. Notes to keep in mind when filling out this table:

Total amount of input tax credits used on all incoming supplies except those where tax is due on a reverse charge basis
Includes the supply of services from SEZs that are classified as ITC on inputs, capital goods, and input services.
These details can be put on FORM GSTR-3B in Table 4(A)(5).
This table won’t show ITC that was used, taken back, and then given back in the ITC ledger.
If there is a difference between how the input tax credit is shown in the books of accounts and how it is shown on the GST returns, make sure that all entries in the books of accounts are correct and that they are not booked with taxes.
ITC that was claimed in GSTR 3B from July 2017 to March 2018 only needs to be shown in this Table. ITC for 2017-18 that was used in a later GSTR 3B shouldn’t be shown in this Table. Table 8C of the GSTR 9 would show this kind of information.

Tables 6C and 6D: ITC on transactions subject to reverse charge

The information that needs to be given about transactions that are affected by reverse charge is in tables 6C and 6D. In 6C and 6D, the ITC asked for more details to be put into three groups: input, capital, and services.

Table 6C: Inward supplies received from unregistered people that are subject to reverse charge (other than those in Table 6B) and for which tax is paid and ITC is used
Table 6D: Inward supplies received from registered persons who are subject to reverse charge (other than those in Table 6B) on which tax is paid and ITC is used

In this table, we need to think about the following:

In Tables 6C and 6D, you must list the total amount of input tax credits you used on all supplies you got from unregistered people and registered people (other than imports of services) where tax is due on a reverse charge basis.
You can use Table 4(A)(3) of FORM GSTR-3B to fill in these details.
The information given in Tables 6C and 6D shouldn’t be more than what’s given in Table 4G of GSTR 9.
This table shouldn’t show GST paid on inward supplies that are subject to reverse charge but can’t be used as a credit.

Table 6E: Import of goods (including supplies from SEZs)

In this table, the taxable person should write down the total amount of input tax credit that was used on all imports from outside India or SEZ units. This includes both input goods and capital goods. The ITC said that details need to be put into two more groups: input goods and capital goods. Some important things to remember when setting the table

If Goods are sent by SEZ on a bill of entry, this transaction is shown in Table 6E by DTA Units. If a SEZ sells goods without a bill of entry, there’s no need to show the transaction in this table. It will be handled like any other business deal.
You can use Table 4(A)(1) of FORM GSTR-3B to fill in these details.
Only the IGST paid on goods brought in from other countries can be used as ITC. You can’t use BCD and Social Welfare Surcharge as ITC.
Make sure that the GSTIN is updated in the ICEGATE and that the GSTIN is on the Bill of Entry.

Table 6F: Import of services (excluding inward supplies from SEZs)

In this table, the Registered Person should write down the total amount of input tax credit used on all services brought into India from outside the country. It’s important to remember that you only have to pay GST on services you import if the conditions in section 2(11) of the IGST Act are met. Some important things to remember when setting the table:

Notes to Accounts to Financial Statements can be used to check the information in this clause.
To be considered an import of service, the place of service delivery must be within India, according to Section 13 of the IGST Act.
Section 13 of the CGST Act says that the rate of exchange used to figure out the value of a taxable service should be the rate of exchange based on generally accepted accounting principles as of the date of the service.

Table 6 G: Input Tax credit received from ISD

In this table, the Registered Person should write down the total amount of input tax credit that was used on all ISD invoices. This section can be filled out with the information from table 4(A) of GSTR 3B. (4). Some important things to remember when setting the table

Under Rule 54(1) of the CGST Rules, the Registered Person should have a bill from ISD.
It is important to remember that the part of the ITC that is not eligible should not be used as ITC.

Table 6 H: Amount of ITC reclaimed

This table shows the total amount of input tax credit that the Registered Person used, took back, and then used again during the same financial year. Some important things to remember when setting the table:

Registered Person should report all input tax credits he claimed, changed, or got back from July 2017 to March 2018.
ITC should be the same in Tables 6B and 6H as it is in Table 4A (5) of GSTR 3B.
ITC that was used and then taken back in 2017-18 and then used again in 2018-19 should not be shown in this table.

Table 6 I and 6J : Difference in ITC claimed and reversed

These sections are basically subtotals made up of the numbers from sections 6A to 6H.

Table 6 I : This shows the total amount of ITC used on inward supplies, such as services received from SEZ, inward supplies received from an unregistered person liable to reverse charge, inward supplies received from a registered person liable to reverse charge, import of goods, import of services, and ITC received from ISD.
Table 6 J : Ideal, there shouldn’t be any difference in Table 6J. This is because the amount shown in 6A is filled in automatically by GSTR 3B from July 2017 to March 2018. Also, the amount shown in Tables 6B through 6H is just the way ITC was classified in GSTR 3B.

Tables 6K, 6L and 6M : Transitional and other input tax credit

In these tables, you need to write down information about the transitional credit and any other input tax credit that was used.

Table 6K:Here, the Registered Person has until March 31, 2018, to fill out FORM GST TRAN-I to report the amount of credit received in the electronic credit ledger. Registered Persons who were supposed to file Transition returns but couldn’t because of IT problems were given until Jan. 31, 2019 to do so (Order No. 4/2018-GST, dated September 17, 2018). This was written in Circular No. 39/13/2018-GST, which was sent out on April 3, 2018. For these people, no information would be given out in Sl. No. 6K of GSTR 9.
Table 6L: On FORM GST TRAN-II, the Registered Person should write down how much ITC they got in the electronic credit ledger. If the Registered Person filed TRAN-II after March 2018, the amount of the credit should not be listed in Sl. No. 6L of GSTR 9. This is because the credit from TRAN-II would have been added to the electronic credit ledger in the same month that TRAN-II was turned in.
Table 6M:Credit used under section 18(1)(a) to 18(1)(d) of the CGST Act, 2017 must be reported. Credits taken out under Section 18(3) read with Rule 41(1) of the CGST Rules, 2017 because of the sale, merger, demerger, amalgamation, lease, or transfer of a business must be reported. In 6M, the registered person should write down how much ITC they got in the electronic credit ledger using FORM GST ITC-01 and FORM GST ITC-02. They shouldn’t write down how much ITC they got in 6L of GSTR 9.

Tables 6 N and 6 O : Grand Totals

In these sections, you’ll find the sums of the information given above.

Table 6 N : This shows the total amount of ITC claimed through TRAN-I, TRAN-II, and any other ITC claimed during the relevant financial year.
Table 6.1: Total ITC used according to GSTR-3B and other ITC credited directly to electronic credit ledger by filing TRAN-I, TRAN-II, ITC-01, and ITC-02.

To sum up, Table 6 has all the information about the ITC that was used during the financial year. This information needs to match what was put in GSTR 3B. Read our article about how Tables 7 and 8 should be analysed, which is also about ITC transactions.

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