The details for filling Sl. No. 12B of FORRM GSTR-9C shall be drawn from the claims of FORM GST TRAN-I which were booked in earlier periods. This will contain closing balance of Cenvat Credit and VAT credit which is carried forward as per section 140(1) of the CGST and SGST Acts. Other TRAN-1 credits which are not booked during the earlier period should not be reflected in Sl. No. 12B of FORM GSTR- 9C.
From FY 2018-19 and onwards, this column would be the same amount as reported in Sl. No. 12C of FORM GSTR-9C of previous financial year.