Question:-19

1.) In sheet No. PT III (9) of GSTR 9C, point No. Q requires " Total Amount paid as declared in Annual Return (GSTR 9)". Kindly confirm which amount of GSTR 9 ( table with point no.) to be entered here.

2.) Kindly confirm how to declare ITC availed through through Trans 1 in table PT IV (14) or shown as difference

Answer

1) Table 9Q of GSTR 9C will be the summation of tax payable as reported in Table 9 of GSTR 9 and any differential tax paid on Table 10 or 11 as reported in Table 14 of GSTR 9.

2) In Table 14 of GSTR 9C, only ITC related to July to March is to be reported. Transitional Credit is not ITC and hence will not be reported here. Also, the total of Table 14 Column 3 should match with 12A (which does not contain Transitional Credit).