This Article Analyse All Possible Scenarios When There is Mismatch Of ITC Between Books & GSTR 3B Filed. Also Solutions Are Provided When There Is Difference Of Claimed ITC & ITC Reflected In GSTR 2A. Mainly It Is Focusing On Table 6J and Table 8D Difference Where Even Help Menu In GSTR 9 Guideline Is Also Silent. Hope You Find This Helpful.
This article is dealing with all inward side issues which we all facing while practically filling GSTR 9. Especially the problem when ITC claimed is more than ITC as per Books of accounts. Also problem of ITC not reflected in GSTR 2A. I Have Divided All These Problems In 5 Different Situations. On Left side, you will find table with different situations we deal while filing GSTR 9 and on the right side the possible solutions.
In total there are 5 different situations
Situation 1.1 = WHEN YOU CLAIMED EXACT SAME ITC in 3B as ITC as per BOOKS
Situation 1.2 = WHEN YOU CLAIMED EXACT SAME ITC in 3B as ITC as per BOOKS but GSTR 2A is less
Situation 2.1 = WHEN YOU CLAIMED MORE ITC in 3B THAN ITC as per BOOKS
Situation 2.2 = WHEN YOU CLAIMED MORE ITC in 3B THAN ITC as per BOOKS and GSTR 2A is also less.
Situation 3 WHEN YOUR ITC as per BOOKS is more than what you CLAIMED ITC in 3B
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HOW MANY GSTR–9 YOU HAVE FILED