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gstr9 annual return

08 August 2019

If itc claimed in gstr3b is more than 2a suppose gstr3b itc 20000 gstr2a itc 10000

Wat to do in gstr9

If itc claimed in gstr3b is less than 2a suppose gstr3b itc10000 gstr2a itc 20000

Wat to do in gstr9

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3 Replies

Anand Tak (47 Points)
Replied 08 August 2019

if itc is claimed excessive than u have to pay with int. @ 18% from the date u claim its till the date of payment and if you have claimed less credit for fy 2017-18 than your credit has lapsed but if relevant to fy 2018-19 u can avail its in any month till sep 2019

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Amish (General) (340 Points)
Replied 08 August 2019

I have similar query

One of our supplier has not filed GST return EVER .. even after repeated reminders he has not filed it.

So now we claimed the ITC in GSTR3B but the invoices are not showing in GSTR2A and hence GSTR 9 table 8 (D) it is showing difference.

Now I am ready to file GSTR 9. It is showing "Ready to file" (no where it showed that I need to pay the mismatch amount)

Am I liable to pay? (I am not at fault)

If I have to pay, do I have to make payment before filing GSTR 9?

And where do I show in GSTR 9 that i have made the payment?

thank you

1 Like

Shivam RC (Student) (23683 Points)
Replied 29 August 2019

GOOD NEWS :

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.