Yes, the disclosure of credit availed at the time of opting out of the Composition Scheme is required to be given under Table 16B of the GSTR-9A. Hence, the disclosure of such credit should be made in this table.
DIPP Area based refunds are granted under the separate scheme of the Government. And, the same is not emanating out of any provisions of GST Act, Rules and the Notifications issued therein. Hence, the same need not be shown under table 15 of form GSTR 9A.
Input tax credit availed on account of a person opting out of the Composition Scheme shall be reported under Table 6(M) of the Annual Return GSTR-9A to be filed by person under composition scheme.
The transaction relating to previous year can be reported in current Financial year till the month of Sep. And, are required to be reported while filing annual return GSTR 9A under Table 10 to 13. Hence, disclosure of these transaction shall be made by the registered person in the annual return.