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The 9. Details of tax paid as declared in returns filed during the financial year page is displayed. Note: Complete Table number 9 will be auto filled based on the details provided by you in Form GSTR-3B for the relevant financial year. Paid through Cash and Paid through Cash columns are non-editable.

Information to be reported in Table 7 must be derived from Table -4(B) of GSTR 3B which the Registered Person has already reported before filling GSTR 9. Rule 42 of CGST Rules describe manner of determination of input tax credit in respect of inputs or input services and reversal thereof.

Mandatory Tables in GSTR-9 Table 1: Basic details of the taxpayer. Table 2: Details of Outward and Inward supplies declared during the financial year. Table 3: Details of Input Tax Credit (ITC) availed and reversed during the financial year.

Table 7 requires details of the reversal made under Rule 37, 39, 42, 43 & Section 17(5) while filing his GSTR-3B returns. If a taxpayer has not shown it in the GSTR-3B return and now wants to make a reversal, he will not be able to do the same. Table 8 gets auto-populated with data from GSTR-2A.

Table 6 reflects the input tax credit availed in GSTR 3B filed during the FY 2021-22. Table 7 reflects Input tax credit reversed and Ineligible credit u/s17(5) of F.Y 2021-22 reported in GSTR 3B filed during the FY 2021-22.

This Table requires details of reversal of transitional Transactional credit claimed and reported earlier in 6K and 6L. Transfer of taxes paid under earlier tax regime would flow into GST regime through this self-declaration.

Table 13 reflects Input credit availed in Form GSTR 3B filed during the period April 2022 to 30th November 2022 related to Input credit of FY 2021-22. If any Input credit of F. Y 2021-22 related to Table 6 has not been mentioned in the GST returns upto 30th November 2022 then it cannot be disclosed in Table 6.