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Gst annual return -input difference in form 2a and form 3b

SANGEETH KUMAR.P (TAX PRACTITIONER) (153 Points)

18 June 2019

Hello Friends,

My query is While filing GSTR 9, What we have to do, the Input GST difference between Form 2A and Form 3B.

If Form 2A shows lower input compared to Form 3B, whether we have to pay the difference amount?

Share your suggestions.

Thanks in advance...

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4 Replies

CA Mayank A Jain (Chartered Accountant in Practice) (1260 Points)
Replied 18 June 2019

Such difference would not create any liability in GSTR9.
But by filing the return with such difference, the person signing the form is accepting the difference as appearing in the return.
Kindly prepare a reconciliation for the difference.

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SANGEETH KUMAR.P (TAX PRACTITIONER) (153 Points)
Replied 19 June 2019

Thank you for your suggestion. Sir, one more query regarding this. In your suggestion, Preparing reconciliation means filing Reconciliation statement Form 9C ?

Our annual turnover is below 2 crore, Then how can we file Form 9C?

Thanks in advance...

ARCHIT CHONGDAR (n.a) (63 Points)
Replied 19 June 2019

NO YOU DONT NEED TO FILE ANY GSTR 9C OR NEEDED ANY RECONCILIATION AS PER GSTR 9C. , JUST IDENTIFY THE INVOICES ON WHICH YOU HAVE CLAIMED INPUT TAX CREDIT IN 3B BUT THESE INVOICES ARE NOT APPEARING IN GSTR 2A. AND ARRANGE THE HARD COPIES OF THESE INVOICES