Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
Table 6 of GSTR-9 captures complete details of Input Tax Credit (ITC) availed during the financial year for accurate GST compliance.
Taxpayers must reconcile GSTR-3B data with GSTR-9 Table 6 to avoid mismatches and ensure smooth return filing.
Correct reporting of ITC on imports, reverse charge, SEZ supplies, and ISD credits is crucial in Table 6 of GSTR-9.
Errors in GSTR-9 Table 6 ITC reporting can trigger audits, notices, and compliance issues for businesses.
Maintaining supporting records ensures transparent reporting of Input Tax Credit in GSTR-9 annual return filing.
Table 6 of GSTR 9 is specifically designed to capture the details of the Input Tax Credit availed during the financial year. Ensuring all of the details are properly filled in Table 6 plays a pivotal role in ensuring accurate annual returns under the GST regime.
It also helps in avoiding discrepancies between the auto-populated data and the actual figures. This article will inform you about the approach that you need to follow to properly fill in all of the details of ITC in Table 6. This will help you in minimising the risk of audits or notices.
How to Fill Table 6 of GSTR 9?
Here's how to fill the Table 6 of GSTR-9:
A: Total amount of Input tax credit availed through Form GSTR-3B
This row is auto-populated with the total ITC availed through Table 4A of GSTR-3B and is non-editable.
B: Inward Supplies (other than imports and inward supplies liable to reverse charge, but includes services received from SEZs)
Here, the taxpayer must disclose ITC on inward supplies other than imports and those liable to reverse charge. However, this includes services received from Special Economic Zones (SEZs), which are categorised into capital, input goods and input services.
Even if reporting capital goods separately is mandatory, the remaining ITC may either be split between inputs and input services or reported entirely under “inputs”. For filling up all of this information, Table 4(A)(5) of FORM GSTR-3B may be used.
C: Inward Supplies liable to reverse charge on which tax is paid and ITC availed received from unregistered persons
6C pertains to inward supplies liable to reverse charge. It includes supplies received from an unregistered person (excluding import of services). Table 4(A)(3) of FORM GSTR-3B can be used as a replacement for the information entered in Tables 6C and 6D.
D: Inward Supplies liable to reverse charge on which tax is paid and ITC availed received from registered persons
6D also pertains to inward supplies liable to reverse charge; however, it includes supplies from a registered person. Taxpayers may either report 6C and 6D separately or combine them in 6D.
E: Import of goods (including supplies from SEZ)
6E captures the ITC on the import of goods, including supplies from SEZ units. Supplies from SEZs made without a bill of entry should not be reported here as they are normal transactions. The ITC must be again classified into capital and input goods. To fill in these details, Table 4(A)(1) of FORM GSTR-3B can be used as well.
F: Import of services (excluding inward supplies from SEZs)
In 6F, the taxpayer should report the ITC availed on the import of services. Only services with a place of supply in India are considered for this category. Table 4(A)(2) of FORM GSTR-3B can also be used to fill in these details.
G: Input Tax credit received from ISD
6G includes the average ITC value, which was claimed on invoices raised by Input Service Distributors (ISD). The values here can be cross-referenced with Table 4A(4) of GSTR-3B.
H: Amount of ITC reclaimed
6H reflects ITC that was reversed earlier but reclaimed within the same financial year.
I: Sub-total (B to H above)
Auto-drafted details that indicate the subtotal of values from Table 6B to 6H make 6I.
J: Difference (I-A above)
6J calculates the difference between the auto-populated value in 6A and the subtotal in 6I. Ideally, this difference should be nil, as the two sections should reconcile.
K: Transitional Credit through TRAN I
This row has the transition credit amount you received in the electronic credit ledger through TRAN-I.
L: Transitional Credit through TRAN II
6L reports the credit amount you received in the electronic credit ledger through TRAN-II.
M: Any other ITC availed but not specified
6M declares the ITC you availed that does not fall under any of the categories listed from rows B to L. It also specifies ITC details availed through FORM ITC-01 and FORM ITC-02 during the financial year.
N: Sub-total (K to M above)
6N is the subtotal of transitional and other credits (Tables 6K to 6M).
O: Total ITC availed (I + N above)
Table 6O reports the total ITC availed, which is the sum of 6I and 6N.
Filling Table 6 of GSTR 9 with precision can be a little time-consuming and needs to be done with accuracy. Taxpayers are advised to keep supporting documentation and GSTR-3B returns readily accessible during this process to make it easier. This is because it ensures direct tax compliance and helps avoid discrepancies during reconciliation.
What Are the Other Tables in Form GSTR-9 for ITC?
There are a total of 19 tables in six parts in the form GSTR 9 for ITC. The use of each of these tables is as follows:
Part
Table
Use
Part 1
Table 1
Basic details of the taxpayer
Table 2
Financial year details of outward and inward supplies
Table 3
Details of advances, credit notes, and debit notes related to outward supplies
Part 2
Table 4
Details of tax paid as declared in returns filed during the financial year
Table 5
Details of tax refund claimed during the financial year
Part 3
Table 6
Details of input tax credit (ITC) availed during the financial year
Table 7
Details of ITC reversed and ineligible ITC
Table 8
Details of demand and refund reversed
Part 4
Table 9
Consolidated details of supplies made to unregistered persons
Part 5
Table 10
Consolidated details of supplies made to composition taxable persons
Table 11
Relevant details of advances received and adjusted
Table 12
Details of supplies received from composition taxable persons
Table 13
Details of supplies received from unregistered persons
Table 14
Details of supplies received from registered persons other than composition taxable persons
Part 6
Table 15
Details of the import of goods
Table 16
Details of the import of services
Table 17
Details of ITC received from Input Service Distributors (ISD)
Filling accurate data regarding ITC in Table 6 of GSTR 9 is essential for transparent GST compliance. You need to carry out cross-verification of figures with relevant GST annual returns and records. Through this process, businesses can ensure that the input tax they claim is exactly what they deserve.
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FAQs
What is the purpose of Table 6 in GSTR-9?
Table 6 of GSTR-9 is meant to capture all details of Input Tax Credit (ITC) availed during the financial year. It includes ITC on inward supplies, imports, reverse charge, ISD credits, and reclaimed ITC. Accurate reporting here ensures proper GST compliance and avoids mismatches during annual return filing.
How is ITC on imports reported in Table 6 of GSTR-9?
ITC on imports is divided into two sections: Table 6E for import of goods and Table 6F for import of services. Taxpayers must classify imports correctly and exclude SEZ transactions without a bill of entry. Cross-checking these figures with GSTR-3B Table 4(A)(1) and 4(A)(2) ensures accuracy in reporting ITC on imports.
What should be reported under reverse charge in GSTR-9 Table 6?
Reverse charge ITC is reported under Table 6C and 6D of GSTR-9. Table 6C covers inward supplies received from unregistered persons, while 6D covers those from registered persons. Businesses can either report them separately or combine them under 6D. This helps in reconciling ITC with Table 4(A)(3) of GSTR-3B.
Why is reconciliation important in Table 6 of GSTR-9?
Reconciliation ensures that the ITC claimed in Table 6 of GSTR-9 matches with figures in GSTR-3B. Any discrepancy, such as mismatched totals between 6A and 6I, may lead to queries from tax authorities. Proper reconciliation reduces the chances of GST audits, notices, or penalties, making accurate ITC reporting highly important.
What documents are required to fill Table 6 of GSTR-9 accurately?
To fill GSTR-9 Table 6 ITC reporting, taxpayers should keep GSTR-3B returns, purchase invoices, import bills of entry, ISD credit details, and ITC reversal records handy. Supporting documentation ensures correctness while filling ITC details for inward supplies, reverse charge, and imports. Maintaining these records helps businesses stay GST compliant and audit-ready.
Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
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