2 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 27 August 2019
Dear Sunil
kindly read below :
Taxpayers have reported some issues in filing their Form GSTR 9, which are clarified below:
1. Some taxpayers have reported that figures of Input Tax Credit (ITC), as pre-populated in table 8A
of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A. Please note
that this may happen due to following reasons:
a. Figures in GSTR-2A are auto populated based on filed/ saved / submitted Form GSTR-1 of the
supplier taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on the basis of
filed Form GSTR-1 by the supplier taxpayer. In case, Form GSTR -1 is not filed by your supplier,
then credit related to those invoices will not appear in table 8A of your Form GSTR-9.
b. Figures in table 8A of Form GSTR 9 are auto populated only for those Form GSTR-1, which are
filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019. Thus, ITC on
supplies of the financial year 2017-18, if reported beyond 30th April, 2019, will not get autopopulated in table 8A of Form GSTR-9.
c. In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form
GSTR-1, taking into account all the amendments made, if any. Suppose an invoice with taxable
value of Rs 100/- with tax of Rs. 18/- was filed in Form GSTR-1 in the month of January, 2018 and
same was amended to Rs 90 as taxable value in the month of March, 2018, then
i. the Form GSTR-2A of January, 2018 will show ITC of Rs. 18
ii. the Form GSTR-2A of March, 2018 will show ITC of Rs 16.20 &
iii. the table 8A of Form GSTR-9 will contain ITC of Rs 16.20.
d. In table 8A of Form GSTR-9, ITC related to all such invoices have been excluded in which place of
supply lies in supplier’s taxpayers State, instead of State of the receiver taxpayer. These figures will
be shown in Form GSTR-2A of the recipient. For example if a taxpayer of State A visits State B and
stays in a hotel in State B, the tax paid by him to the hotel in State B will appear in his Form GSTR-
2A, but the same will not be reflected in table 8A of Form GSTR-9.
kindly read below :
Taxpayers have reported some issues in filing their Form GSTR 9, which are clarified below:
1. Some taxpayers have reported that figures of Input Tax Credit (ITC), as pre-populated in table 8A
of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A. Please note
that this may happen due to following reasons:
a. Figures in GSTR-2A are auto populated based on filed/ saved / submitted Form GSTR-1 of the
supplier taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on the basis of
filed Form GSTR-1 by the supplier taxpayer. In case, Form GSTR -1 is not filed by your supplier,
then credit related to those invoices will not appear in table 8A of your Form GSTR-9.
b. Figures in table 8A of Form GSTR 9 are auto populated only for those Form GSTR-1, which are
filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019. Thus, ITC on
supplies of the financial year 2017-18, if reported beyond 30th April, 2019, will not get autopopulated in table 8A of Form GSTR-9.
c. In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form
GSTR-1, taking into account all the amendments made, if any. Suppose an invoice with taxable
value of Rs 100/- with tax of Rs. 18/- was filed in Form GSTR-1 in the month of January, 2018 and
same was amended to Rs 90 as taxable value in the month of March, 2018, then
i. the Form GSTR-2A of January, 2018 will show ITC of Rs. 18
ii. the Form GSTR-2A of March, 2018 will show ITC of Rs 16.20 &
iii. the table 8A of Form GSTR-9 will contain ITC of Rs 16.20.
d. In table 8A of Form GSTR-9, ITC related to all such invoices have been excluded in which place of
supply lies in supplier’s taxpayers State, instead of State of the receiver taxpayer. These figures will
be shown in Form GSTR-2A of the recipient. For example if a taxpayer of State A visits State B and
stays in a hotel in State B, the tax paid by him to the hotel in State B will appear in his Form GSTR-
2A, but the same will not be reflected in table 8A of Form GSTR-9.
sunil
(manager)
(67 Points)
Replied 28 August 2019
Thankyou sir,can we hope a invoice reconcilation option before last date of anual return,
one more thing gov have to take action is put fine on late submitiing of gstr 1 or allow 3b filing after gstr 1 filing only...otherwise all fresh water fish will be in trouble.
Recent Topics
- RCM payment Due Date
- 2B ITC reconciliation
- Rent received NRI in lieu displacement due to rede
- Restrictions in ITC
- 27Q Confirmation Notice from IT Department
- GST Registration CANCELLATION a
- Returns date of filling gstr1 3b
- GST Portal is Live Now
- ITR for Stamp Duty and Registration Charges for Tr
- RCM on Rent Paid by Composition Dealers
Related Threads
Trending Online Classes
-
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Industry Expert14 February 2025 -
Survey, Search and Seizure under Income Tax Act 1961
CA Hari Agarwal
CAclubindia
