A list of Frequently Asked Question along with the response has been compiled and is intended to assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects, such as reporting of various values in Tables.
— The key clarifications include auto- population of Tables 4, 5, 6, 8, and 9 from GSTR-1/1A/IFF, GSTR-2B, and GSTR-3B, and handling of ITC claimed, reversed, and reclaimed across current and preceding FYs, including Rule 37/37A cases. Table 8A reflects eligible ITC from GSTR-2B, while Table 8C captures ITC from the current FY claimed in the next FY. Amendments by suppliers affecting invoice dates and supplies crossing FYs are addressed for accurate auto-population. Label changes in Tables 6M, 8B, 12, 13, and 17 do not affect reporting, and ITC reclaimed under Rule 37/37A is considered for the year it is reclaimed. Late fees under Section 47(2) are auto- calculated in Table 17 of GSTR-9C. Special cases for imported goods and concessional tax rates are clarified, along with the use of downloadable Excel sheets for detailed invoice/HSN reporting.