GSTR 9 & 9C – GST Audit of 2019-20

For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table.

Table 8 of GSTR 9 –

8	Other ITC related information
A	ITC as per GSTR-2A (Table 3 & 5 thereof)	<Auto>	<Auto>	<Auto>	<Auto>
B	ITC as per sum total of 6(B) and 6(H) above	<Auto>
C	13[ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period]
D	Difference [A-(B+C)]

2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.

Recommendations for Table 6,7 & 8 of GSTR 9

1. Do not disclose the ITC related to earlier years in Table 6B

2. Do not disclose the ITC related to earlier years in Table 6M or any other table

3. Do not reverse the ITC related to earlier years in Table 7

4. Table 8D should not be negative ordinarily

5. Table 12B of GSTR 9C may be ‘0’

6. ITC booked in next year and availed in next year to be reflected in Table 13 and not 8C

7. ITC booked in last year and availed in next year to be reflected in Table 8C

Table 6 of GSTR 9 : Details of ITC availed during the financial year

A	Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM
B	Inward supplies (other than imports and inward supplies liable to reverse charge	Inputs
		Capital Goods
		Input Services
C	Inward supplies received from unregistered persons liable to reverse charge (other	Inputs
		Capital Goods
		Input Services
D	Inward supplies received from registered persons liable to reverse charge (other	Inputs
		Capital Goods
		Input Services
E	Import of goods (including supplies from	Inputs
		Capital Goods
F	Import of services (excluding inward supplies from SEZs)

May club ‘Inputs’ & ‘Input Services’ but Capital goods to be disclosed separately

Issue in Outward Supply

Year	Particulars	Amount (Rs.)	Year 2019-20
			GSTR-9	GSTR-9C
2019-20	Sales Reg.(19-20)	1000	1. Table 4 – Rs.900	1. Table 5 – unreconciled ‘0’
	GSTR 1 (19-20)	800	2. Table 10 – Rs. 100
	GSTR 3B (19-20) Rs.200 for 18-19	1050 850 for 19-20 200 for	3. Table 9 – Rs. 50 (Pay Tax on same)
		0	3. Table 14 – Rs. 100 in Table 10 (Pay Tax on same)
	GSTR 3B (20-21)	100

2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.

Issue in ITC

Year	Particulars	Amount (Rs.)	Year 2019-20
			GSTR-9	GSTR-9C
2019-20	Purchases Reg. 19-20	1000	1. Table 6(B) – Rs. 500	1. Table 12(A) – Rs. 1000
	3B of 19-20	750	2. Table 8C – Rs. 500	2. Table 12(B) – –
	3B of 19-20 For 18-19	250	3. Table 13 – Rs. 500	3. Table 12(C) – Rs. 500
	3B of 20-21 For 19-20	500		3. Table 12(E) – Rs. 500

Other Critical Issues

1. Prepare for Rule 36(4) Audit

2. Declaration for compliance with Sec 43(1) for reversal of ITC by a recipient of CN

3. Waybill Reconciliation with GSTR 1 & GSTR 2A

4. GSTR 1 Vs GSTR 3B Vs P/L credit Side

5. GSTR 3B Vs GSTR 2A Vs Purchase Register

6. Original ITC Documents

7. Reconciliation of Imports with ICEGATE

Same as Last year – GSTR 9

T5 For 16[FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only

T5 2017-18, 2018-19 and 2019-20], the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table.

T6 FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.

T7 FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.

T12 FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this table

T13 FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this table.

T15 For 16[FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this Table.

T16 FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this Table.

T17 & 18 For [FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this table.

Same as Last year – GSTR 9C

T5 For 5[FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.

T12B & C For 5[FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this Table.

T14 For 5[FY 2017-18, 2018-19 and 2019-20], the registered person shall have an option to not fill this Table.