In the last video, you have learnt about the Table 4 and Table 5 of GSTR-9. Table 4 of the return provides for all the outward supply made during the period under consideration, including supplies to unregistered person, net of debit note or credit notes, supplies to registered person, export supplies to SEZ, etc. In Table 5, you'll learn that supplies including export without payment of tax, exempted, nil rated, and non-GST supplies, etc., are reported. In this video, we will be discussing the contents of table six in detail. Table 6 primarily pertains to input tax credit claimed during the period under consideration while filing GSTR-3B. Now, we discuss the sections specific details required to be provided in Table 6. Section A of Table 6, this section pertains to the total input tax credit availed during the financial year as reported in section 4A of GSTR-3B. The values in this section are auto-populated and non-editable. Section B of Table 6, this section pertains to the ITC availed on inward supplies, including supply of services received from special economic zones, except those on which tax is payable under the reverse charge mechanism. The total ITC availed is to be bifurcated into ITC on inputs, capital goods, and inputs services. Section 4A(5) of GSTR-3B may be used for filling these details. The amount provided in this section should not include ITC that was availed, reversed, and then reclaimed in the ITC ledger. The same is required to be declared separately under Section 6(H) of Table 6. Section C of Table 6, This section pertains to the ITC availed on inward supplies received from unregistered persons other than for import of services, on which tax is payable under the RCM. The total ITC availed is to be bifurcated into ITC on inputs, capital goods, and inputs services. Section 4A(3) of GSTR-3B may be used for filling these details. Section D of Table 6, this section pertains to the ITC availed on all inward supplies received from registered persons on which tax is payable under the RCM. The total ITC availed is to be bifurcated into ITC on inputs, capital goods, and inputs services. Section 4A(3) of GSTR-3B may be used for filling these details. Section E of Table 6, this section pertains to the ITC availed on import of goods, including supply of goods received from SEZs. The total ITC availed is to be bifurcated into ITC on inputs and capital goods. Section 4A(1) of GSTR-3B, may be used for filling these details. Only the ITC availed on all bill of entries filed on goods imported during a financial year that have been duly recorded and disclosed in GSTR-3B would appear in this table. Any credit pertaining to goods cleared in the subsequent financial year would form part of the annual return of such financial year only. Section F of Table 6, this section pertains to the ITC availed on import of services excluding inward supplies from SEZs. Section 4A(2) of GSTR-3B may be used for filling these details. This should include payment of GST under reverse charge on ocean freight cases. Section G of Table 6, this section pertains to the ITC received from input service distributors. Section 4A(4) of GSTR-3B may be used for filling these details. Section H of Table 6, this section pertains to the ITC availed, reversed, and reclaimed under the provisions of the GST law. This should include reclaim of credit made in the same financial year for which the annual return is to be filed, and not for cases where reclaim is made in the subsequent year. If credit is reclaimed in the next financial year, then the same should be reported in Section 8C. An example is credits that are reversed on account of non-payment to a vendor within 180 days as required under the second proviso to section 16(2) of the CGST Act. Section I of Table 6, this is auto-computed based on the details provided in sections B to H of Table 6. Section J of Table 6, this is auto-computed based on the details in sections A and I of Table 6. Ideally, this amount should be 0. In case of any differences, a suitable remark substantiating the differences should be provided in GSTR-9C. Section K of Table 6, this section pertains to the transitional credit availed in GST TRAN-I, including the revision of TRAN-I, whether upwards or downwards. Details are required to be provided in this section if GST TRAN-I was filed in the same financial year for which the annual return is to be filed. Section L of Table 6, this section pertains to the transition credit availed in GST TRAN-II. Details are required to be provided in this section if GST TRAN-II was filed in the same financial year for which the annual return is to be filed. Section M of Table 6, details of ITC availed but not covered under any of the heads specified under section 6B to 6L of Table 6 shall be declared here. For example, details of ITC availed at the time of merger or demerger by filing forms ITC-01 and ITC-02 in the financial year shall be declared here. Section N of Table 6, this is auto-computed based on the details provided in sections K to M of Table 6. Section O of Table 6, this is auto-computed based on the details provided in sections I and N of Table 6. This amount reflects the total ITC availed during the financial year. Consider that a registered person has disclosed the gross total ITC, including ineligible ITC under section 17(5) of the CGST Act in Table 4A of GSTR-3B. And reduced the ineligible ITC in Table 4B(2) of GSTR -3B. Then, that registered person should disclose the gross total ITC, including ineligible iITC under section 17(5) in Table 6B of GSTR-9. The ineligible ITC under section 17(5) of the CGST Act would be disclosed in Table 7E of GSTR-9. With this, we conclude a discussion on Table 6 of GSTR-9. To summarize, we can recollect, the Table 6 provides for various sections which deals with ITC claim during the period under consideration. Table 6A provides for ITC claimed in section 4A of GSTR-3B. It must be noted that section 4A of the Table 6 is auto-populated and cannot be amended. Similarly, in subsequent sections, details like ITC on inward supplies received from unregistered person on which tax was payable under reverse charge mechanism, ITC on import of goods, ITC availed on import of services, ITC received from ISD, etc., are reported.
