GSTR9 2019-20 - How to correctly mention ITC availed in next financial year i.e. 2020-21?

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Amish (General) 23 December 2020

Hello everyone,

I am filing GSTR 9 for FY 2019-20.

In 2019-20 GSTR3B for month of March - I had forgotten to consider one bill with IGST of 1000Rs. This 1000Rs - I had availed in April 2020 GSTR 3B.

So how and where do I mention this in GSTR 9 for FY 2019-20?

Currently I have put this figure of 1000Rs in GSTR 9 - Table 8 (C) = ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period

Also do I have to put the same figure in item number 13 = ITC availed for the previous financial year.

This 13 number item you can find under Table 10,11,12&13 Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period?

Can someone please clarify / confirm if this is correct? If not correct then what is the correct way?

Thank you in advance.