• Annual return ........itc

Itc received in fy 2017-18 but avail in fy 2018-19 .My question is whether the amount must be shown in both table 8c & table 13 in annual return to be correct.
Asked 1 year ago in GST



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

I hope this answer satisfies your requirement.



CA Hunny Badlani

Hunny Badlani
CA, Madhya Pradesh
2544 Answers
9 Consultations

5.0 on 5.0

Yes. You have to show in both

Swapnil Jain
CA, Kolkata
15 Answers

Not rated



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.

Lakshita Bhandari
CA, Mumbai
5403 Answers
487 Consultations

5.0 on 5.0

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.

Karishma Chhajer
CA, Jodhpur
2353 Answers
19 Consultations

5.0 on 5.0

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

Naman Maloo
CA, Jaipur
3766 Answers
44 Consultations

5.0 on 5.0

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.

Payal Chhajed
CA, Mumbai
5039 Answers
137 Consultations

5.0 on 5.0

Only in table 13

Vivek Kumar Arora
CA, Delhi
3986 Answers
312 Consultations

5.0 on 5.0

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

Vidya Jain
CA, Kolkata
933 Answers
37 Consultations

4.8 on 5.0

Yes, it should be shown in both the Tables.

Brijendra Tripathi
CA, Lucknow
143 Answers
3 Consultations

5.0 on 5.0

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