What Is Table 13 of GSTR-9? Everything You Should Know in 2025

Has it ever happened to you that you are filling out an annual GSTR-9 return and suddenly you are blanking at table 13? If yes, you are not alone. We understand that filing the accurate data in Table 13 of GSTR-9 is a bit complicated, and that’s the reason why we have come up with this detailed explainer. Moreover, you will also understand the difference between table 8C and table 13 of GSTR-9. 

What Is Table 13 of GSTR 9?

Table in GSTR-9 is the section where you have to provide details on ITC that originally belonged to the previous financial year, but somehow it got missed and is being claimed in the current financial year. 

To put that simply, 

Imagine you have missed claiming ITC for an invoice dated March 2024. During the current financial year, you realised that you hadn’t claimed it in the previous year. Such credits can be claimed in GSTR-9 by reporting in Table 13. 

Example to Understand Table 13

Let's take a simple example.

You are a trader based in Ahmedabad.

You purchased goods in March 2024 worth ₹1 lakh with GST of ₹18,000.

 Somehow, you missed that invoice while filing your March 2024 return.

 In July 2024, you realised the mistake and claimed ₹18,000 ITC in your GSTR-3B.

Now, in your GSTR-9 for FY 2023-24, you will show that ₹18,000 in Table 13 as "ITC availed in FY 2024-25 for invoices related to FY 2023-24.

Is table 13 mandatory in GSTR 9?

There is no clear ‘YES’ or ‘NO’ answer. But don’t worry, we can determine under what conditions it is applicable and when you can skip it. 

You can skip: 

If you have not claimed ITC of the previous financial year in the current financial year. 

Mandatory: 

If you have claimed ITC of the previous financial year in the current financial year. 

If you haven't claimed any previous-year ITC in the current year, you can leave it blank. But if you have, it's mandatory to report it.

For instance, if you claimed earlier-year ITC between April and October of the next financial year (before the due date of GSTR-3B for October), that must appear in Table 13.

So yes, Table 13 is mandatory whenever you've claimed late ITC.

Difference between Table 8C and Table 13 of GSTR 9

The following table differentiates between table 8C and table 13 of GSTR 9: 

How to Cross-Verify Your Table 13 Figures

Here’s a practical mini-checklist:

• Download GSTR-2B for March 2024 to October 2024.

• Compare supplier invoices date-wise.

• Create a pivot list of “FY 2023-24 invoices claimed in FY 2024-25.”

• Reconcile that total with Table 13 entry.

• Keep supporting invoices & payment proofs.

Over To You 

We hope that after this blog, you understand the importance of Table 13 in GSTR-9. If you face any difficulties in filling GSTR 9 or any other GST returns, we encourage you to subscribe to Munim GST Return Filing on an urgent basis and save your business from penalties. 

Frequently Asked Questions 

Is a CA certificate mandatory for GSTR 9C?

No, a CA certificate is not mandatory for GSTR 9C. 

Is GSTR 9C compulsory for everyone?

No, GSTR 9C is not mandatory for all businesses/taxpayers. If your annual aggregate turnover is more than 5 Cr. 

What is document 13 in the GST portal?

Document 13 in the GST portal refers to table 13 of GSTR-1, where all documents (such as debit notes, credit notes, delivery challan, etc) are to be reported. 

About the author

Mehul Jagwani

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Mehul is a seasoned content writer with a passion for simplifying complex accounting and GST topics. With a keen interest in entrepreneurship and business management, he specializes in creating informative and engaging content for themunim.com. His goal is to help businesses understand and implement accounting and GST software solutions effectively. When he's not crafting content, Mehul enjoys exploring new places and spending time with his Golden Retriever.