For example if the file is being written the information about the current cursor position is kept in the file table. The information about the current state of the file is maintained in the file table. When a process creates a file or opens a file the entry for that is made in both the tables. The file table is global table at the kernel level but the user file descriptor table s for every process. The kernel contain two data structures file table and user file descriptor table. When we create a new file a new entry in the inode table is created.
The inodes of all the files on the system are stored in inode table. This inode contains the information about the file such as its layout on the disk, its owner, its access permissions and last accessed time. The internal representation of the file is in the form of iNode. Introduction to system concepts – overview of file subsystem