Table No.

Instructions

6A

Total input tax credit availed in Table 4A ofFORM GSTR-3Bfor the taxpayer would be auto populated here.

6B

Aggregate value of input tax credit availed on all

inward supplies except those on which tax is payable on reverse

charge basis but includes supply of services received from SEZs shall

be declared here. It may be noted that the total ITC availed is to be

classified as ITC on inputs, capital goods and input services. Table

4(A)(5) ofFORM GSTR-3Bmay be used for filling up these details.

This shall not include ITC which was availed, reversed and

then reclaimed in the ITC ledger. This is to be declared separately under

6(H) below.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs " row only.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs " row only.]

6C

Aggregate value of input tax credit availed on all

inward supplies received from unregistered persons (other than

import of services) on which tax is payable on reverse charge basis

shall be declared here. It may be noted that the total ITC availed is

to be classified as ITC on inputs, capital goods and input services.

Table 4(A)(3) ofFORM GSTR-3Bmay be used for filling up these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs " row only.[For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs " row only.]For[FY 2017-18, 2018-19] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][, 2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.]

6D

Aggregate value of input tax credit availed on all

inward supplies received from registered persons on which tax is payable

on reverse charge basis shall be declared here. It may be noted that the

total ITC availed is to be classified as ITC on inputs, capital goods and

input services. Table 4(A)(3) ofFORM GSTR-3Bmay be used for filling up

these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs " row only.[For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs " row only.]For[FY 2017-18, 2018-19 and 2019-20] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.]

6E

Details of input tax credit availed on import of

goods including supply of goods received from SEZs shall be declared

here. It may be noted that the total ITC availed is to be classified as

ITC on inputs and capital goods. Table 4(A)(1) ofFORM GSTR-3Bmay be

used for filling up these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs " row only.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For[FY 2019-20 and 2020-21] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs " row only.]

6F

Details of input tax credit availed on import

of services (excluding inward supplies from SEZs) shall be declared

here. Table 4(A)(2) ofFORM GSTR-3Bmay be used for filling up

these details.

6G

Aggregate value of input tax credit received from

input service distributor shall be declared here. Table 4(A)(4) ofFORM GSTR-3Bmay be used for filling up these details.

6H

Aggregate value of input tax credit availed,

reversed and reclaimed under the provisions of the Act shall be

declared here.

6J

The difference between the total amount of input tax

credit availed throughFORM GSTR-3Band input tax credit declared in

row B to H shall be declared here. Ideally, this amount should be zero.

6K

Details of transition credit received in the

electronic credit ledger on filing ofFORM GST TRAN-Iincluding

revision of TRAN-I (whether upwards or downwards), if any

shall be declared here.

6L

Details of transition credit received in the

electronic credit ledger after filing ofFORM GST TRAN-IIshall be

declared here.

6M

Details of ITC availed but not covered in any of

heads specified under 6B to 6L above shall be declared here.

Details of ITC availed throughFORM ITC-01andFORM ITC-02in the

financial year shall be declared here.

7A, 7B, 7C,7D, 7E, 7F,7G and 7H

Details of input tax credit reversed due to

ineligibility or reversals required under rule 37, 39, 42 and 43

of the CGST Rules, 2017 shall be declared here. This column should

also contain details of any input tax credit reversed under

section 17(5) of the CGST Act, 2017 and details of ineligible

transition credit claimed under FORM GST TRAN-I orFORM GST TRAN-IIand then subsequently reversed. Table 4(B) ofFORM GSTR-3Bmay be

used for filling up these details. Any ITC reversed throughFORM ITC -03shall be declared in 7H. If the amount stated in Table

4D ofFORM GSTR-3Bwas not included in table 4A ofFORM GSTR-3B,

then no entry should be made in table 7E ofFORM GSTR- 9. However, if amount

mentioned in table 4D of FORM GSTR-3B was included in table 4A ofFORM GSTR-3B, then entry will come in 7E ofFORM GSTR-9.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020- 21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.]

8A

The total credit available for inwards supplies

(other than imports and inwards supplies liable to reverse charge

but includes services received from SEZs) pertaining to FY

2017-18[the financial year for which the return is being for] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]and reflected inFORM GSTR-2A(table 3 & 5 only)

shall be auto-populated in this table. This would be the aggregate

of all the input tax credit that has been declared by the

corresponding suppliers in theirFORM GSTR-1.[For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][It may be noted that theFORM GSTR-2Agenerated as on the 1st May, 2019 shall be auto-populated in this

table.] [[Inserted by Notification No. G.S.R. 457(E),

dated 28.6.2019.]][For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2019-20, it may be noted that the details fromFORM GSTR-2Agenerated as on the 1st November, 2020 shall be auto-populated in this table.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]

8B

The input tax credit as declared in Table 6B and

6H shall be auto-populated here.[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]

8C

[For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]

8D

Aggregate value of the input tax credit which was

available inFORM GSTR-2A(table 3 & 5 only) but not availed inFORM GSTR-3Breturns shall be computed based on values

of 8A, 8B and 8C.

However, there may be circumstances where

the credit availed inFORM GSTR-3Bwas greater than the credit

available inFORM GSTR-2A. In such cases, the value in row 8D

shall be negative.[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]

8E & 8F

The credit which was available and not availed inFORM GSTR-3Band the credit was not availed inFORM GSTR-3Bas the same was ineligible shall be declared here. Ideally, if 8D is

positive, the sum of 8E and 8F shall be equal to 8D.

8G

Aggregate value of IGST paid at the time of imports

(including imports from SEZs) during the financial year shall

be declared here.

8H

The input tax credit as declared in Table 6E shall

be auto-populated here.

8K

The total input tax credit which shall lapse for the

current financial year shall be computed in this row.