Annual return ........itc

Hello,

Yes, it must be declared in both 8C and 13.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani

Yes. You have to show in both

Hi

It would appear only in 8C.

Table 13 would only include ITC if such ITC is utilized for payment of taxes against outward supplies of FY 17-18 reported in FY 18-19.

Hello Sir,

The ITC of 17-18 which is availed in FY-18-19 should be disclosed in both table 8C and table 13 in annual return.

Yes you need to report in both if it's related to any other ITC in 3B

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Dear Sir,

Hope you are doing well !!

Table 8C-Amount of ITC availed on all inward supplies other than imports and those liable to reverse charge, received during July 2017 to March 2018 but the credit was availed from April 2018 to September 2018 should be reported.

Table 13-Details of ITC for goods or services received in FY 2017-18 but ITC for the same was availed in returns filed for the months of April 2018 to September 2018 or date of filing of Annual Return for the previous financial year whichever is earlier shall be reported here.

Accordingly, you will have to report in both table in annual return.

Only in table 13

Yes for 9C having turnover less than 1.5 cr it's not mandatory 

Yes, it should be shown in both the Tables.