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Issues in gstr-9 for 2017-18

Anitya ( ) (287 Points)

17 May 2019

Good Evening Members.

I hope most of the members and experts must have gone through GSTR-9. I have following issues in the form:-

1. ITC is being taken as per GSTR-2A. The buyer is not able to take credit of GST if the seller has not filed GSTR-1 correctly? What is the way out for the buyer to take credit of such GST?

2. The form sets off the GST Output Liability but doesn't show the balance of GST Input.

3. Is it advisable to file GSTR-9 if there is difference in ITC as per GSTR-2A and as per GSTR-3B, though GST is not payable as Output Liab. is less than ITC as per GSTR-2A?

4. Any hope for form change and date extension?

I request worthy members to discuss issues in filing GSTR-9 and help in easy filing of the form.

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18 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 18 May 2019

1. No, can claim ITC , must have Original Tax Invoice & Recept goods proof

2. its clearly mention in Instructions no.2 in term of Notification 74/2018 CT any additional liability can pay by declaring in annual return , but can claim any input unclaimed , hence no settoff is require , you have to calculate yourself your liability & pay & Setoff by filing DRC 03.

2. Declare data as per books in GSTR 9.

3. date can be extent , because in table 8 the data autopulating from 2A is updated till feb19 ,

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 18 May 2019

*** in s.no. 2 , CAN'T CLAIM ITC

Padmanathan Kv (2127 Points)
Replied 18 May 2019

ITC need not be matched with 2A. If you have valid invoice you can take ITC. But a reconciliation of 2A and 3B will be helpful in future. Table 8D and 8K are only disclosure and do not have any effect on tax.

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Anitya ( ) (287 Points)
Replied 18 May 2019

Thanks Mr. Pankaj and Mr. Padmanathan.

If ITC as per GSTR-2A is less than ITC taken in 3B, do we have to pay GST before filing GSTR-9 or through DRC-03?

Padmanathan Kv (2127 Points)
Replied 18 May 2019

ITC as per GSTR 2A is less than ITC as per 3B because many of your suppliers might not have shown invoice in their GSTR 1. However since you have a valid invoice you can take the credit. There is a press release to this effect. However pls reconsile the 2A with your purchases to identify which suppliers have not shown. this may help in future. Answer to your question - in my opinion no need to pay GST on that since you have a valid invoice

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Ashar Ali (48 Points)
Replied 18 May 2019

sir agar 2017-2018 ke gstr3b mistake ko 2018-2019 me sahe kar liya ho to ouska Kya hoga to bhi ouse form drc me tax jama karna hoga

Anitya ( ) (287 Points)
Replied 18 May 2019

Originally posted by : Padmanathan Kv
	ITC as per GSTR 2A is less than ITC as per 3B because many of your suppliers might not have shown invoice in their GSTR 1. However since you have a valid invoice you can take the credit. There is a press release to this effect. However pls reconsile the 2A with your purchases to identify which suppliers have not shown. this may help in future. Answer to your question - in my opinion no need to pay GST on that since you have a valid invoice

Mr. Padmanathan, can you please give the date of press release.

Padmanathan Kv (2127 Points)
Replied 18 May 2019

para 4 of CBIC press release dt 18.10.2018

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 19 May 2019

Dear Ashar Ali Nahi agar aap ney 3b main show kar diya hai toh koi tax jama karaney ki jarrurat nahi hai . Ms. Anitya In Act where it is written that 2A is valid document to claim ITC . In term of Section 16 of CGST Act , ITC can be claim : 1. Original tax invoice 2. Goods has been received. 3. Supplier has deposited tax 4. Recepient has filed return Now first 2 clause is ok , but when govt has not started Gstr 2, & GSTR 3 how can recepient will know that the supplier has deposited the gst on invoice .... & Recepient cannot file GZTR 2 & 3 So , how the govt can deny for the credit on transaction not populated in 2A when recepient has valid Tax Invoice ., Note : As per Section 155 of CGST Act if recepient is liable to deposit GST if supplier has not deposited the GST . Hence only in case if supplier has done any fraud then in that case Recepient has to deposit the GST (even though having valid tax invoice)

Padmanathan Kv (2127 Points)
Replied 19 May 2019

Ms. Anitya also check that you have not taken any credit twice in GSTR 3B then also your Credit as per 2A will be less than 3B. in that case you need to reverse the credit and pay tax. Basically a reconsiliation of credit taken in 3B and 2A is required.

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Anitya ( ) (287 Points)
Replied 20 May 2019

If in GSTR-9, freezed ITC as per GSTR-2A is not showing correct (as data is updated till Feb. 2019), should we wait for the updation or file it with our data as per books?

Please suggest.

Anitya ( ) (287 Points)
Replied 21 May 2019

Dear Mr. Pankaj and Mr. Padmanathan, I agree with the view that ITC cannot be denied just on the basis of non-visibility of an invoice in GSTR-2A.

But in the video by GSTN Department on GSTR-9, the official said to get the GSTR-2A (2017-18) corrected before filing of GSTR-1 of March 2019 and ITC as per GSTR-2A will be available. Otherwise what the point of showing GSTR-2A data in GSTR-9?

It would have been better if the government doesn't mix the data of GSTR-3B and 1 in GSTR-9 and ask for the data as per books in GSTR-9 only.

The other thing, if there is any shortfall in liability that needs to be paid by DRC-03.

Thanks.

Padmanathan Kv (2127 Points)
Replied 21 May 2019

Anitya ma'am but they have already clarified via the press release mentioned above. I don't think it would be practically possible for us to get other persons GSTR 1 corrected

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Anitya ( ) (287 Points)
Replied 21 May 2019

Mr. Padmanathan, have you filed GSTR-9, with ITC as per GSTR-3B (correct) more than ITC in GSTR-2A (incorrect) and this results in GST payable because of this difference i.e. GST Output more than GST Input?