In the process of easing out the GST returns process, CBIC has now enabled the facility to Download document wise details of Table 8A of Form GSTR-9 i.e. the invoice wise details of auto-populated amounts of GSTR-2A appearing in GSTR-9 can now be downloaded in excel. This facility is provided for the year 2018-19 onwards and is available from today i.e. 17 August 2020.
This is a very welcome step taken by the GST council as all the taxpayers were facing significant problems to reconcile the ITC as per books with ITC as per system computed GSTR-2A. This will also enable the GST department to identify the excess credit taken by the taxpayers over and above GSTR-2A. This will also help GST auditors save their time by focussing on invoices not appearing in GSTR-2A
Steps to Download: To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.
Downloaded excel file will contain:
a) GSTIN, Trade Name or Legal Name of the supplier
b) The period (month) in which the document featured in GSTR-2A of the recipient.
c) Document wise details of B2B (invoices), B2BA (amended invoices), CDNR (credit and debit notes) and CDNRA (credit and debit notes amended), filed by the supplier in their Form GSTR-1/GSTR-5, in separate Excel sheets.
d) Details from only Form GSTR-1/GSTR-5, which are filed till 31st October of the subsequent year.
e) In the case of amendments, only the latest value will be accounted for.
f) Field showing “ITC available for Table 8A” – “Yes” or “No”.
g) If ITC is not available, a column named ‘Reason for Non-accounting’ with reasons for non-accounting in Table 8A.