GSTR-9 Part V: Tables 10 to 14, the Next-Year Corrections

GSTR explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Part V holds everything that belongs to the financial year but was declared after it ended — up to the specified date. Two of its five tables have been optional in every single year since 2017, and leaving them blank is now the surest way to lose an argument about excess credit.

Table 10 — supplies or tax declared through amendments (+), net of debit notes; Table 11 — supplies or tax reduced through amendments (−), net of credit notes; Table 12 — reversal of ITC availed during the previous financial year; Table 13 — ITC availed for the previous financial year; Table 14 — differential tax paid on account of declaration in 10 and 11, with rows for IGST, CGST, State/UT tax, cess and interest. For FY 2023-24, Part V covers "particulars of transactions for the previous financial year but paid in the Form GSTR 3B of April, 2024 to October, 2024 filed upto 30th November, 2024."

Tables 10 and 11

"Table 10 and 11 are already discussed above in Table No. 4." For FY 2023-24, "details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of Form GSTR-1 of April 2024 to October 2024 filed upto 30th November 2024 shall be declared here."

Note the three GSTR-1 tables named. 9A is amendment of B2B invoices, 9B is credit and debit notes, 9C is amendment of credit and debit notes — so Table 10 and 11 absorb both amendments and notes relating to the earlier year.

And the labels confirm it: Table 10 is "net of debit notes" and Table 11 "net of credit notes". Tables 4I to 4N →

Table 12: last year's reversals, made this year

"The ITC taken have to be reversed post the completion of the financial year due to various reasons:"

• Reversal of transitional credit — "the transitional credit claimed may find a variance due to errors of omission and commission… The possibility of errors in such credit taken was high since the transitional credit was taken based on various statutory filings like VAT returns, service tax, excise registers. The credit was also taken by the unregistered taxpayers of the erstwhile regimes for their stocks (tax-suffered stock)… without adequate awareness of the laws."
• Credit wrongly claimed on items covered under section 17(5);
• Non-reversal under rule 42/43;
• Reversal on self-assessment basis;
• Any other reversal, such as a reversal under rule 37A.

And the warning attached: "The errors and omissions which require reversal are to be rectified in the Form GSTR-3B within the time as prescribed, as non-revision may result in the denial of ITC, penalty, and additional liability in the form of interest."

From Table 4B of GSTR-3B.

Table 13: last year's credit, availed this year

"ITC related to those goods or received in the previous financial year, but related ITC was availed in the returns (Form GSTR-3B) for the period from April 2024 to October 2024 and furnished upto 30th November of the next financial year."

The section 16(4) history in two lines:

• "Upto FY 2020-21 ITC… needs to be claimed within the due date of filing the returns for September of the subsequent financial year or the date of filing the annual return, whichever is earlier."
• "Section 16(4) has been amended by the Finance Act, 2022… notified w.e.f. 1st October 2022 vide Notification No. 18/2022-CT… from FY 2021-22 ITC… can be claimed in the relevant return or statement filed upto 30th November of the next financial year, or the date of furnishing the annual return, whichever is earlier" — confirmed by CBIC press release dated 04.10.2022.

From Table 4(A) of GSTR-3B.

And one clear negative: "any ITC which was reversed in the FY 2023-24 due to non-payment of amount including tax, to the supplier within 180 days [2nd proviso to section 16(2)] and reclaimed the same in FY 2024-25 after making payment… shall be furnished in the annual return for FY 2024-25, not in FY 2023-24."

The dividing line, again, is whose year the entitlement belongs to. A 180-day failure is a new event in the later year; a late-arriving invoice is the earlier year's entitlement maturing late. Table 8C and the negative 8D →

Why Tables 12 and 13 should be filled even though they are optional

"Table 12 and 13 — CBIC through various notifications categorically stated that for FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 & 2023-24, registered persons shall have an option not to report this information."

Seven consecutive years of optionality, and most taxpayers have taken it.

But the Guide's own recommendation, in the context of the Table 6A1 blind spot, is the opposite: where preceding-year ITC is availed in the current year and its reversal has no home in Table 7, the advice is to "Ensure that both the availment and reversal of PFY-related ITC are accurately reported in Table 12 and Table 13 of Form GSTR-9 for the relevant year." Table 6A1 →

And Table 13 is the compulsory destination for two other items, whatever the optionality says:

• "The values forming part of [Table 8C] must also form part of Table 13";
• import IGST of the year availed next year — "This same ITC will be reported in Table 13 of the GSTR-9 Annual Return."

So the option is nominal. Anything routed to 8C or 8H1 must appear in 13, and the credit-availment story of a year cannot be told without both rows.

Table 14: the differential tax

"After capturing details of additions or amendments… in Table 10 and 11, Table 14 aims to capture the details of differential tax liability, either increase or decrease, as the case may be… Table 14 also shows whether the relevant additional tax arising has been paid or not."

Tax payable — "the net amount of tax reported in Table 10 and 11 should be considered."

Tax paid — "where the amount of tax disclosed in Table No. 10 and 11 is positive… and such tax has also been paid in Form GSTR-3B filed during the next FY, then by finding out the exact details through a reconciliation sheet, the amount of tax paid should be mentioned."

Interest — "the person filing an annual return needs to calculate the interest applicable under section 50… by identifying the exact months in which the additional tax liability should have been paid up to the month in which it is paid."

Interest is month-by-month, not a single computation. A liability arising from a March invoice declared in October carries interest from the March payment date, and each amended invoice may have its own start point.

Key takeaways

• Part V covers transactions of the year declared in the next year's returns up to the specified date — for FY 2023-24, GSTR-3B of April to October 2024 filed by 30 November 2024.
• Tables 10 and 11 absorb amendments and notes from Tables 9A, 9B and 9C of GSTR-1, net of debit and credit notes respectively.
• Table 12 carries last year's reversals made this year — transitional credit errors, section 17(5), rule 42/43, self-assessed reversals and rule 37A.
• Table 13 carries last year's credit availed this year, under the section 16(4) limit — 30 November from FY 2021-22, September return before that.
• 180-day reversals reclaimed next year go to the next year's return, not Table 13 of the reporting year.
• Tables 12 and 13 have been optional every year since FY 2017-18 — but Table 8C and Table 8H1 amounts must appear in Table 13 regardless.
• Table 14 reports the differential tax from Tables 10 and 11, whether paid, and the interest under section 50.
• Interest must be computed month by month from when each liability should have been paid.

Read next

• GSTR-9 Table 9: Tax Payable Against Tax Paid
• GSTR-9 Table 6A and the New Table 6A1
• GSTR-9 Part VI: Tables 15 to 19, Demands, Refunds and HSN

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9 and its instructions, sections 16(2), 16(4), 17(5) and 50 of the CGST Act, 2017, rules 37A, 42 and 43 of the CGST Rules, 2017, Notification No. 18/2022-Central Tax and the CBIC press release dated 4 October 2022, as reproduced in the ICAI Technical Guide on GST Annual Return (Form GSTR-9).