Facing issue regarding ITC details in GSTR 9 - Practical Question with Worksheet of Calculation

Facing issue regarding ITC details in GSTR-9 : Practical Question with Worksheet of Calculation

Purchase Bill No.

BILLS : 2017-18

GSTR 3B : 2017-18

GSTR 2A : 2017-18

Issue/Mismatch in GST Returns

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

1

-

5

5

-

5

5

-

5

5

No Issue

2

20

-

-

20

-

-

-

-

-

Bill not in GSTR 2A due to any reason like :

(1) Party did not filed GSTR 1 yet

(2) Filed GSTR 1 with our Bill shown in B2C

(3) Filed GSTR 1 with our Bill shown with GSTN of other party

(4) In GSTR 1 party wrongly clicked Composition tick on our Bill

(5) Party filed GSTR 1 without our Bill etc

3

-

15

15

-

-

-

-

15

15

Bill not in GSTR 3B in FY 2017-18 in correct month, But shown next month in FY 2017-18

Rectify 3B FY 17-18

-

-

-

-

15

15

-

-

-

Rectification of above mistake in next 3B in FY 2017-18

4

-

20

20

-

-

-

-

20

20

Bill not in GSTR 3B in FY 2017-18, but shown in GSTR 3B of FY 2018-19

5

-

25

25

-

-

-

-

25

25

Bill not in GSTR 3B in FY 2017-18 & not even in GSTR 3B of FY 2018-19

6

-

-

-

60

-

-

-

-

-

Wrongly shown in GSTR 3B , Rectified in next month in FY 2017-18

Rectify 3B FY 17-18

-

-

-

(60)

-

-

-

-

-

Rectification of above mistake by Netting of in next 3B in FY 2017-18

7

-

-

-

70

-

-

-

-

-

Wrongly shown in GSTR 3B but rectified in FY 2018-19

8

-

-

-

80

-

-

-

-

-

Wrongly shown in GSTR 3B but never rectified

Purchase Bill No.

BILLS : 2017-18

GSTR 3B : 2017-18

GSTR 2A : 2017-18

Issue/Mismatch in GST Returns

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

9

-

45

45

-

-

-

-

-

-

Bill not in GSTR 3B in FY 2017-18, But shown in GSTR 3B of FY 2018-19 & Bill not in GSTR 2A

10

-

50

50

-

-

-

-

-

-

Bill not in GSTR 3B in FY 2017-18 & not even in GSTR 3B of FY 2018-19 & Bill not in GSTR 2A

11

-

-

-

-

-

-

110

-

-

Excess ITC not related to our company, wrongly shown by someone in GSTR 2A

12

-

-

-

-

-

-

120

-

-

ITC is ineligible / blocked credit u/s. 17(5) in GSTR 2A

13

-

65

65

130

-

-

-

65

65

CGST - SGST wrongly shown as IGST in 3B, never rectified

14

-

70

70

140

-

-

-

70

70

CGST - SGST wrongly shown as IGST in 3B, but rectified within FY 2017-18

Rectify 3B FY 17-18

-

-

-

(140)

70

70

-

-

-

Rectification of above mistake in next 3B in FY 2017-18

15

-

75

75

150

-

-

-

75

75

CGST - SGST wrongly shown as IGST in 3B, but rectified in FY 2018-19

Total

20

370

370

450

90

90

230

275

275

Total of Bills

Auto Populated in Point 6A in GSTR 9

Auto Populated in Point 8A in GSTR 9

Solution : Calculation Worksheet for Preparation of GSTR 9 of FY 2017-18

Purchase Bill No.

GSTR 9 - Point 6B

GSTR 9 - Point 8C & 13

Any other Point in GSTR 9

Remarks

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

1

-

5

5

-

-

-

-

-

-

Bill correctly reported in GSTR 3B

2

20

-

-

-

-

-

-

-

-

Bill even if not in GSTR 2A, but have to claim in GSTR 3B & correctly claimed

3

-

15

15

-

-

-

-

-

-

Rectification in 3B in same FY 2017-18

4

-

-

-

-

20

20

-

-

-

Rectification in 3B in next FY 2018-19

5

-

-

-

-

-

-

-

Table 8E 25

Table 8E 25

Report under Point 8E - ITC available but not availed, hence it will lapse

6

-

-

-

-

-

-

-

-

-

There is no actual Bill & same was already rectified in 3B in FY 2017-18

7

-

-

-

-

-

-

Table 12 70

-

-

Show in Table 12 of GSTR 9 - ITC Reversed In FY 18-19

8

-

-

-

-

-

-

-

-

-

There is no actual Bill & But ITC was wrongly availed. Hence need to pay now Rs.80

9

-

-

-

-

45

45

-

-

-

Rectification in 3B in next FY 2018-19

10

-

-

-

-

-

-

-

Table 8E 50

Table 8E 50

Report under Point 8E - ITC available but not availed, hence it will lapse

11

-

-

-

-

-

-

Table 8F 110

-

-

Report under Point 8F - ITC available but ineligible

12

-

-

-

-

-

-

Table 8F 120

-

-

Report under Point 8F - ITC available but ineligible

13

-

-

-

-

-

-

-

Table 8E 65

Table 8E 65

Report under Point 8E - ITC available but not availed, hence CGST-SGST will lapse. IGST Rs.130 wrong availment of ITC to pay now.

14

-

70

70

-

-

-

-

-

-

Rectification in 3B in same FY 2017-18

15

-

-

-

-

75

75

Table 12 150

-

Rectification in 3B in next FY 2018-19 - ITC Availed & Show in Table 12 of GSTR 9 - ITC Reversed in FY 18-19

Total

20

90

90

-

140

140

--

--

--

Information extracted for GSTR 9 from above Tables

Table

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

Value derived from

6A - ITC of 3B

450

90

90

Table of Question

6B - Correct ITC of 3B

20

90

90

Table of Solution

6J (Auto Difference)

430

0

0

Table of Question 70+80+130+150 (Bill 7 + 8 + 13 +15) - ITC wrongly availed in 3B

8A - ITC of 2A

230

275

275

Table of Question

8B - Correct ITC of 3B

20

90

90

Auto fetch from 6B

8C - ITC of 17-18 claimed in 18-19

0

140

140

Table of Solution

8D - Difference

210

45

45

Auto fetch (Reason is 8E+8F + Difference of 8D-8E-8F)

8E - ITC not availed

0

140

140

Table of Solution Rs. 25+50+65 (Bill 5,10 & 13)

8F- ITC not eligible

230

0

0

Table of Solution Rs. 110+120 (Bill 11 & 12)

8D Minus 8E Minus 8F i.e. Not in GSTR 2A

-20

-95

-95

IGST Rs.20 Bill No.2 and CGST/SGST Rs.45+50 Bill 9 & Bill 10 not in GSTR 2A

Table 12 - ITC Reversed in FY 2018-19

220

0

0

IGST Rs.70+150 (Bill 7 & 15)

Table 13 - ITC Claimed in FY 2018-19

0

140

140

Equals to Table 8C

ITC as per Bills

20

370

370

8B + 8C + 8E

Payment to be done for Unrectified ITC availment (DRC 03)

210

0

0

Rs.80 Bill No. 8 + Rs. 130 Bill No.13