GST law was supposed to Simply the Indirect Tax Practice & Compliance thereof. But the same seems to be nightmare. Annual GSTR 9 format introduced by GST Authorities has lot of complications being faced by Taxpayers & Tax Professionals. Government has recently given clarification on some issues, but a lot of clarifications are still awaited. Government in its Initial statement defined GST as Good & Simple Tax. But the same seems to be a very much complicated.

GST annual return filing is mandatory for all entities having GST registration, irrespective of turnover during the financial year. Hence, even businesses that have obtained GST registration and having even NIL turnover must file annual return. GST registration holder who has obtained the registration anytime before 1st April 2018 are required to file GST annual return for the financial year 2017-18 on or before 30th June 2019 in form GSTR 9. Thus all the registered entities has to file the same in the next Few Days only, after Due Date being extended for a very long span of Time.

When it comes to Tax Compliance, First question comes to mind of every Taxpayer that eligible ITC need to be availed in proper manner & should not be lapsed. Reporting of ITC in incorrect manner may bring hardship to Taxpayer. Few Issues being faced in general have been compiled & suggested Solutions & manner of reporting thereof has been discussed in this article.

There are 3 sets of Records available with registered entity :

  • Bills / Books of Accounts
  • GSTR 3B
  • GSTR 2A

There may be mismatch in the figures of ITC between these records & the same may consists of following:

Case 1 : No Mismatch

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)

5 5 5 5 5

5

Presentation in GSTR-9

GSTR 9 – Point 6B

IGST (Rs.) CGST (Rs.) SGST (Rs.)

5

5

Case 2 : Non Reporting of ITC in GSTR 2A

Bill not in GSTR 2A due to any reason like :

  • Counter-Party did not filed GSTR 1 yet
  • Counter-Party filed GSTR 1 with our Bill shown in B2C
  • Counter-Party filed GSTR 1 with our Bill shown with GSTN of other party
  • In GSTR 1 Counter Party wrongly clicked Composition tick on our Bill
  • Counter-Party filed GSTR 1 without our Bill etc

BILLS : 2017-18

GSTR 3B : 2017-18

GSTR 2A : 2017-18

IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
20 20

Presentation in GSTR-9

GSTR 9 – Point 6B

IGST (Rs.) CGST (Rs.) SGST (Rs.)
20

Case 3 : Reporting of ITC in GSTR 3B in next month within 2017-18

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
15 15 15** 15** 15

15

**Bill not in correct month in GSTR 3B in FY 2017-18, But shown next month in FY 2017-18

Presentation in GSTR-9

GSTR 9 – Point 6B

IGST (Rs.) CGST (Rs.) SGST (Rs.)
15

15

Case 4 : Reporting of ITC for 2017-18 in GSTR 3B in next year i.e. 2018-19

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
20 20 20

20

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8C & 13
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
20

20

Case 5 : Non-Reporting of ITC for 2017-18 in GSTR 3B till 31.03.2019 i.e. ITC Lapsed

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
25 25 25

25

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8E

IGST (Rs.)

CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
25

25

Case 6 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified Same Year)

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
-**

** Wrongly Claimed Rs.60 ITC in July-17 GSTR-3B and Reversed the same in Sept-17 in GSTR 3B. Consequent effect in FY 2017-18 being Zero.

Presentation in GSTR-9

GSTR 9 – Point 6B
IGST (Rs.) CGST (Rs.) SGST (Rs.)

Case 7 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified in FY 2018-19)

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
70

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Table 12
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
70

Case 8 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Not rectified till 31.03.19)

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
80

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Table 12
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)

Note: There is no actual Bill but ITC was wrongly availed in GSTR 3B. Hence need to pay now Rs.80 in DRC 03 with Interest.

Case 9 : Reporting of ITC for 2017-18 in GSTR 3B in next year i.e. 2018-19 (Bill not in GSTR 2A)

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
45 45

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8C & 13
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
45

45

Case 10 : Non-reporting of ITC for 2017-18 in GSTR 3B till 31.03.2019 i.e. ITC Lapsed

(Bill not in GSTR 2A)

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
50 50

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8E
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
50

50

Case 11 : Excess ITC not related to our company, wrongly shown by Counter Party in GSTR 2A

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
110

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8F
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
110

Case 12 : ITC is ineligible / blocked credit u/s. 17(5) in GSTR 2A

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
120 120

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8F
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
120

Case 13 : CGST – SGST wrongly shown as IGST in GSTR 3B, not rectified upto 31.03.19

i.e. Correct ITC lapsed & Wrong ITC availed not rectified

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
65 65 130 65

65

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8E
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
65

65

IGST Rs.130 i.e. wrong availment of ITC to be deposited in DRC 03

Case 14 : CGST – SGST wrongly shown as IGST in GSTR 3B, but rectified upto 31.03.18

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
70 70 -** 70 70 70

70

** Rs. 140 IGST Credit wrongly availed in July-17 but reversed in Dec-18, hence effect in 3B comes to Zero.

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8E
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
70 70

Case 15 : CGST – SGST wrongly shown as IGST in GSTR 3B, but rectified in FY 2018-19

BILLS : 2017-18

GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
75 75 150 75

75

Presentation in GSTR-9

GSTR 9 – Point 6B

GSTR 9 – Point 8C & Table 13 GSTR 9 -Table 12
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
75 75 150

Information extracted for GSTR 9 from above Tables

Table IGST (Rs.) CGST (Rs.) SGST (Rs.) Value derived from
6A – ITC of 3B 450 90 90 Auto Populate from GSTR 3B
6B – Correct ITC of 3B 20 90 90
6J (Auto Difference) 430 0 0 Table of Question 70+80+130+150 (Case 7 + 8 + 13 +15) – ITC wrongly availed in 3B
8A – ITC of 2A 230 275 275 Auto Populate from GSTR 2A
8B – Correct ITC of 3B 20 90 90 Auto fetch from 6B
8C – ITC of 17-18 claimed in 18-19 0 140 140
8D – Difference 210 45 45 Auto fetch (Reason is 8E+8F + Difference of 8D-8E-8F)
8E – ITC not availed 0 140 140 Rs. 25+50+65 (Case 5,10 & 13)
8F- ITC not eligible 230 0 0 Rs. 110+120 (Case 11 & 12)
8D Minus 8E Minus 8F i.e. Not in GSTR 2A -20 -95 -95 IGST Rs.20 Case No.2 and CGST/SGST Rs.45+50 Bill 9 & Case 10 not in GSTR 2A
Table 12 – ITC Reversed in FY 2018-19 220 0 0 IGST Rs.70+150 (Case 7 & 15)
Table 13 – ITC Claimed in FY 2018-19 0 140 140 Equals to Table 8C
ITC as per Bills 20 370 370 8B + 8C + 8E
Payment to be done for

Un-rectified ITC availment (DRC 03)

210 0 0 Rs.80 Case No. 8 + Rs. 130 Case No.13

Please refer all the relevant section, rules, notifications and amendments as applicable. The Author is not responsible for any losses incurred. Content is merely for sharing knowledge & Educational Purpose only. Author can be reached at [email protected] for any queries, issues & recommendations

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167 Comments

  1. Nikhitha says:

    Sir, ITC for the FY 2019-20 claimed in Sept’20 has been shown under 8C, but has not been disclosed in table 13 of the GSTR 9, will there be any problem in future?

  2. Mitali says:

    Sir,
    We have claimed total ITC correctly in GST3B for month of June 2019. But the classification between Imports and All other ITC has gone wrong. Import ITC is put under All other ITC while filing GSTR-3B for June. Which we realized while filing GST9- for 2019-20. Can we put the correct classification in Table 6E. If not what’s the correct course of action?

  3. Vijay says:

    I have claimed excess ITC in July-18 GSTR-3B for 2018-19. The same was revised in next month.
    So, the system generated annual GSTR-3B as follows:

    4(A)(5) – 100
    4(B)(2) – 20
    4(C) – 80

    In GSTR-9 I have mentioned as follows:

    6(B) – 100
    7(H) – 20

    But, 8(D) now shows negative value (-20), because 8(A) – 80 (net of reversal) and
    8(B) – 100 (includes the reversal).

    Is it correct? or should I mentioned the net ITC in 6(B) and leave 7(H) blank (as you described in case 6 above)?

    This is similar to the case 6 above. But you have mentioned the net value in 6(B) and not mentioned the reversal in 7(H). So, there is no negative value in 8(D).

  4. SHITAL SHAH says:

    Unclaimed ITC of 2017-2018 has been claimed in the GSTR 3B of the month of September 2018, but during filing of GSTR 9 of 2018-2019 the auto populated ITC as per 2A is excluding the ITC of 2017-2018. and the difference is coming. There is no such column in the GSTR 9 of 2018-2019 were I should give the detail’s of ITC of 2017-2018 which was availed in 2018-2019. BECAUSE IN 2018-19 YOU CAN CLAIM ITC OF 2017-18 UPTO MARCH 2019Kindly help me

  5. SHITAL SHAH says:

    Unclaimed ITC of 2017-2018 has been claimed in the GSTR 3B of the month of MARCH 2018, but during filing of GSTR 9 of 2018-2019 the auto populated ITC as per 2A is excluding the ITC of 2017-2018. and the difference is coming. There is no such column in the GSTR 9 of 2018-2019 were I should give the detail’s of ITC of 2017-2018 which was availed in 2018-2019 BECAUSE IN 2018-2019 IT IS UPTO MARCH2019 YOU CAN CLAIM ITC OF 2017-2018. Kindly help me

  6. Siddhanth jain says:

    Sir i filed GSTR 3B of one of my client. But while typing assessable value i forgot to take IGST and credit note amount. But tax amounts i have put correctly and GSTR 1 is filed correctly. So can i add that assessable value in the next month in GSTR 3B ??

  7. AFSANA M Nadaf says:

    TRANS credit came auto populated in GSTR-9 for FY-18-19 and we have filed the same GSTR-9 .But no TRANS credit was actually claimed for FY-18-19 and it was not reflecting in Electronic credit ledger also.What is the effect as GTSR-9 and 9C is already filed
    Thank u in advance

  8. SANDEEP LAKHANI says:

    one of my client has paid Less Tax in GSTR 3B for 2018-19 amounting to 16,39,645.90 and he has also Claimed less ITC in GSTR 3B of 2018-19 amounting to 16,07,140.06.
    Can he set off the same in annual return GSTR 9 and reverse the Balance Output tax due as 32505.84 vide DRC-03

  9. Nirali says:

    ITC of FY 17-18 forgotten to be claimed has been claimed in GSTR 3b of March 19 of 47000
    However, in GSTR 9 of FY 17-18, only 13000 has been mentioned..what should be done now?

  10. Radha Gopalakrishnan says:

    Sir I filed GSTR9 for 2018-19 with error. i.e.in table 6 of GSTR9 i have by mistake claimed excess SGST ITC credit. but ITC as per my 3B is correct which it is taking in table 9 of GSTR9. since by mistake i have claimed excess in table 6 of GSTR9, in GSTR9C it shows an un reconciled ITC. How to solve this problum

  11. M L Jain says:

    Our vendor has not deposited the GST collected from us and therefore GST availed as per gstr 3 b is higher than gst available as per gstr 2A. We have made payment and we are having the vendor bill also. Can we claim this ITC in annual return.If it can not be claimed than how to show this annual return for 18-19 keeping in mind that we have reversed such itc in return GSTR 3 B on proportionate basis (91% reversed) of exempt turnover to total turnover. Please guide how to reflect these in annual return

  12. kratika says:

    how to treat credit and debit notes in gstr9, isssued by our supplier in fy2018-19, reflecting in our 2A,for which no treatment is done from our side?

  13. RAJEEV says:

    Unclaimed ITC of 2017-2018 has been claimed in the GSTR 3B of the month of September 2018, but during filing of GSTR 9 of 2018-2019 the auto populated ITC as per 2A is excluding the ITC of 2017-2018. and the difference is coming. There is no such column in the GSTR 9 of 2018-2019 were I should give the detail’s of ITC of 2017-2018 which was availed in 2018-2019. Kindly help me

  14. NANDINI BARUA says:

    Dear Sir,
    I have one query, ITC AVAILED in Feb’2019 but in March 2020 it was noticed that the said ITC was not eligible and the same was never UTILISED. Can the same be REVERSED through GSTR-3B of March 2020 and what is the rate of interest.

  15. sanjay says:

    sir,
    One of my client failed to report/submit his 2 nos of supply invoices in FY2018-19. I took/claim the ITC for the same in my returns, but GSTR -2A never reflected. after repeated followup this client filed/submitted these invoices in feb2020. So my ITC available is more than what i claimed this year.
    My question is-
    1] How i can show/adjust in annual returns for 2018-19. OR i have to leave it.
    2] How to use this itc to set off my current liabilities.

  16. Harsh says:

    Sir,
    1. I have claimed excess ITC In 2017-18 and voluntarily paid through DRC 03 in August 19 where to show it in GSTR9 & 9C.

    2. I have claimed excess ITC In 2017-18 where to show it in GSTR9 & 9C.

    PLS HELP

  17. harish says:

    Credit notes have been paid tax in 3B instead of reducing the same from input. Now it is like sale is more in 3B then actual which is showing tax paid is more than payable, and Excess input is claimed as 2A is showing input net of credit notes.
    Actually there is no revenue loss to department but people suggesting to reverse ITC with interest and claim Refund for excess paid which is a trouble some process and interest is to be paid even though no tax evasion. Any alternative to deal with this in GSTR 9 and 9C

  18. Iyshvarya says:

    Sir , Thank you for your very valuable guidance.
    During 17-18, we had ‘import of goods’ for which 5 lacs IGST was paid. But in 3B, Igst input availed was 6 lacs. The excess 1 lac input availed is not reversed yet. We are going to pay this 1 lac through DRC 03.
    Q1 – In 6E, should i put 5 lacs or 6 lacs.
    Q2 – In 8G, should i put 5 lacs or 6 lacs.
    Q3 – Should i mention this 1 lac in table 7.
    Thank you very much in advance

  19. palak agrawal says:

    Sir, I have claimed excess ITC in 2017-18 by Rs. 50000 but I’ve rectified the same by reducing the itc of 2018-19 by Rs.50000 but i’ve not shown the same separately as itc reversed in 3b. how to deal with this in GSTR 9?

  20. Purnima Ambawat says:

    In case of excess ITC claimed thru 3B,how to reverse in GSTR9 for 17-18,. Whether to enter in Table 7h or table 12. Whether additional liability for tax and interest can be added in Table 9

  21. SHITAL SHAH says:

    Dear Sir,
    I have wrongly add igst of 11700.00 in my GSTR3B of july2017 return but never USED IT & reverse it in GSTR3B OF july2018 return.
    my question is that where should i show this in GSTR9 return & should i have to pay interest on this which is never been used? please clarify this.

  22. Gourav says:

    Dear Sir we have excess taken ITC in 2017-18 in CGST Rs 7,696 and SGST Rs 7,696. and after that we rectify the same by reversal in 2018-19 in SGST Head Rs 15392.
    how to shown in annual return ?
    is the 7696 and 7696 to be include in table 6B

  23. Mufaddal says:

    Thank you sir for sharing this, It was a lot helpful
    Please help me figure out the following:-
    I am stuck in a case where ITC is being availed but not utilised for FY 17-18 and is not reversed till Dec 19, which gives 2 questions
    A. For how much period Interest to be calculated?
    B. what is the treatment of unutilised credit in electronic credit ledger? since Dealer is indulged in Exempt outward supplies.

  24. Mufaddal says:

    Sir, It was very helpful, Thanks a lot for sharing this.
    I am stuck with another problem that ITC mistakenly availed but not utilised is not reversed till date, I have 2 questions:
    A. For how much period Interest will be calculated.
    B. What to be done with balance in credit ledger, since it is still not utilised.
    Will you please help me figure it out.

  25. aadhar says:

    ITC OF APRIL-18, WRONGLY CLAIM IN MARCH-18.

    NOW SAME IS REFLECTING IN GSTR-2A OF FY 18-19 BUT ITC CLAIM IN FY 17-18.

    HOW CAN WE CORRECT THE SAME IN GSTR-9 OF FY 17-18

  26. Rakhi says:

    excess ITC was claimed in the year 217-18 which was wrong. how to rectify in annual return? and 18% interest from which date i will calculate? plz expain

  27. Preeti says:

    Dear Sir,

    another query is I have shown Input Credit in Return in FY 17-18 But the same is not shown in the accounting book of FY17-18. It has been shown in FY 18-19. CASE 8 solution will increase my interest liabilities. How to show this ?

  28. Preeti says:

    Dear Sir,

    I have taken the excess INPUT GST Credit and same is reversed in the same year within FY 2017-2018. but GST3B auto populated data is showing the total input amount without reversal of excess credit. How to show that figure in GST.
    for Example it was a totaling mistake Rs. 100 IGST has been taken instead of Rs. 90 in Feb18. Extra Rs. 10 has been reversed in Mar18 Month. but in autopopulated GST3B Data its showing Rs. 100 IGST.
    how to rectify the same in GST 9.
    I was looking at the CASE 6 but its not resolving my issue.
    by the way thanks a lot for providing such easy step by step solutions for us 🙂

  29. Shiv Kumar says:

    Dear Sir,
    I have filed GSTR 9. ITC in 2A less than 3B.
    I want to reverse the ITC using DRC 03.
    Can I reverse the ITC using Electronic Credit Ledger or I have to reverse the ITC from Cash legder only.

    Thanks in advance!!

  30. Nitin N Bhatt says:

    Sir During July 2017, in GSTR3B my available ITC was Rs 55500 (SGST) & 55500(CGST), but it was first return and instead of SGST I put 55500 as IGST, and I forget to adjust up to Mar-2019 return, now in GSTR 9 SGST is my liability of Rs 55500, so can I adjust its in my GSTR 9, or that amount is my loss? please answer me for same

  31. prachi says:

    Dear Sir,
    we have wrongly entered the excess itc in the year 2017-18 and we reversed the itc in the year 2019-20 so how to show in the annual return of the 2017-18

  32. Vikash Agarwal says:

    Hello Sir, my query is regarding Case No. 6 & 7 of your article. 1) In Case No. 6, if Excess ITC is taken in 3B & reversed during the FY-17-18 itself then your presentation suggests that i should take nothing in Point No. 6B, & nothing in Point No. 7. Is that Valid if i have taken gross figures in Table No. 4(A) Point No. 5 of GSTR 3B & then reversed in next month in Table No. 4B of GSTR3B i.e. reversed through amount shown in Other reversals or is that hold good only in case when i reduced my gross itc in next month Table 4a(5) of GSTR3B & shown nothing under reversals

  33. Abhishek Rajput says:

    Dear Sir,

    I have a query that is my counter party is showing my bill in GSTR-2A but that bill not reflecting in GSTR-9 column no.8(A) ITC as per GSTR-2A.

    So, Please suggest me what should i do?

  34. Priya Jain says:

    I have availed ITC in 3B in 17-18 and the seller have shown in B2C so it is not showing in my 2A.
    In 18-19 neither seller has rectified nor I has reclaimed the itc.
    now in gstr 9 i want to reverse such itc so where to disclose.

  35. Nagarjuna says:

    Dear sir
    Q1.There is RCM purchases for the F.Y.2017-18 and we are not Aviled ITC as well as paid GST on such RCM transactions and how can we treat in GSTR-9/9C . If it is to be considered in GSTR-9/9C and is it liable to pay Interest along with Interest @24% or 18%

    Q2. Some Purchase returns are wrongly Considered as Sales in GSTR-3B and tax paid accordingly and we want to show it as Original Purchase Returns in 9C. Is it liable to pay [email protected]% when we will rectify in GSTR-9C.

    Thanks in Advance

  36. MLN SURESH KUMAR says:

    Sir,
    What is the “present option” available for mistake done by our supplier (i.e wrong GST No. filed ,Not ours, due to that unable to reflect in GSTR2A for FY 2017-18) for which we have to loose ITC?

  37. Saksham Garg says:

    Dear Sagar Ji,

    Nice Post

    I made some unregistered purchase in July 2017, the GST on these purchases needs to be deposited under Reverse Charge Mechanism but due to some error we forgot to pay this.

    In the return of August 2017 we have taken ITC of above reverse charge by assuming that we had paid the reverse charge GST in month of July 2017.

    Now i will pay the reverse charge GST with interest through DRC-03 but what will be the treatment of ITC claimed of reverse charge which was actually not paid at that time?

  38. Himanshu says:

    During the year change composition from regular but itc 03 form not filed….. Can i reversed of itc through drc 03 form in annual return

  39. Dharmin Shah says:

    Hi Sir,
    As per gstr 3b tax showed as 6 lacs and as per gstr 2A it shows as 4.5 lac…supplier didnt filed the gstr1…because of this..differebce arisez..if client dont want to pay the differnce..what is the other resolution…

  40. MATHEWB P M says:

    Dear sir,
    Great work, thank you very much. Sir would you clear my doubt is Excess Input claimed in GSTR 3B in 17-18 but not availed till date.No corrections made. Can I rectify this in GSTR 9. Awaiting your valuable reply

  41. bpjain says:

    dear sir, i claimed itc under wrong head in 2017-2018 and reverse the same in 2018-2019 and paid some
    amount through drc-03.and not paid int.please advice me should i pay int. and where to show this amount of drc-03 in gstr-9
    with thanks

  42. K.L. Gupta says:

    One Reverse Charge entry wrongly mentioned in GSTR-3B ( table 3.1(d)) in the month of Sept, 2017 and accordingly excess taxes paid in the same month. However, this excess paid taxes claimed in subsequent months by showing more ITC on purchases. How same can now be rectified in GSTR-9 for 2017-18.

  43. Kewepu says:

    Dear sir I have a couple of query’s. I would be very greatful if you could kindly answer them. I have made wrong payment of tax and claim excess ITC for 2017-18. No amendment made so far. Is it possible to rectify this mistakes in GSTR 9.

  44. Chaithra Ramesh says:

    Dear Sir,
    “ITC on inter-state purchases” are wrongly shown under “Imports of Services” while filing GSTR-3B. (Wrong Bifurcation among ITC details).

    GSTR-9 is showing up only the figures of ” All other ITC” column than The “Net ITC available”. Should I reverse such ITC(wrongly bifurcated) in GSTR-9 and pay additional Tax liability in DRC-03?

  45. upendra shah says:

    itc not claimed in gstr 3b upto returns filed for upto march 2019 but claimed in the books of accounts and also reflected in GST2A and can be claimed in Annual return
    Is not the case ITC lapsed and payment is to be made?
    Please guide me

  46. MALLELA ANJANEYULU says:

    Sir, Rs.2,947.65 ps.(Positive Value) appears in Table No.8D of GSTR 9. I have arrived the following figures after reconciliation of the statement.
    1) Unclaimed ITC is Rs.3,573/-
    2) Bill not uploaded value is Rs.625.35 ps.
    3) Net Value is Rs.2,947.65ps.

    Now my doubt is which amount to be shown in 8E. If I show Rs.3,753/-, it will come Rs.3,753/- in 8K as against positive amount of Rs.2,947.65ps. in 8D. Please clarify the same.

  47. MALLELA ANJANEYULU says:

    Sir, Thank you for clearing my earlier doubt. Now my another query is …….. “I have found from GSTR 2A that the supplier has uploaded his invoice by reducing the Basic Value and tax thereon as against the Invoice issued to us. They have not issued any Credit Note or informed it to the Purchaser. I have taken ITC according to the bill and claimed. Now I would like to repay the excess claimed amount and therefore, please let me know the procedure to be adopted. This Client turnover is below Rs.2.00 crore.”

  48. MALLELA ANJANEYULU says:

    Sir, you have stated to mention IGST Liability in Table 10 and 14 of GSTR 9 against my query. In this regard, I wish to state that when I am trying to mention IGST Tax liability in Table No.10, Liability of IGST increases as I have already made amendment of IGST Tax in GSTR 1 of 2017-18 (Tax was paid in the year 2018-19) and it seems from GSTR 9 that the IGST Tax liability increases in Table 4K and decreases CGST and SGST in Table 4L of GSTR 9. Please look into the matter clarify my doubt.

  49. MALLELA ANJANEYULU says:

    Sir, I have paid CGST and SGST instead of IGST in 2017-18 GSTR 3B as well as shown in GSTR 1 (Correctly reported the Basic Value of Invoice). Later on, it was noticed and rectified the same through amendment in the same year i.e. 2017-18, but Tax (IGST) was not paid in the year 2017-18 and it was paid in the year 2018-19. Now my question is in which Table IGST payable and IGST paid amount in GSTR 9 and in other words, the correct procedure to be adopted for showing the same.

  50. MAYURI JYOTSNA says:

    Sir,

    MISMATCH BETWEEN GST 3B AND GST1

    I have done sales entry in 3b, but forgot to do entry in gst1, where to show in annual return?

  51. Anju says:

    Sir, in Case 2 above, what if I have a negative amount in 8. D. of GSTR 9 (Difference)? Can I still file my GSTR 9? What are the future consequences & rectifications, if any?

  52. ANIL JAIN says:

    Dear sir, thanku so much for your valuable solutions, one question is ITC of IGST wrongly reported in 3B in 2017-18 but not claimed and reversed till date, now auto populated in table 6A of annual return, where to shown in Annual return for rectification.

  53. Sharfuddin says:

    Sir, Thanks for your valuable information
    We take service from “X” vendor in the month of Aug 17. We received invoice with GST (Our GST number not mentioned on invoice) but we utilized ITC for the same invoice in Aug 17 only. Now the invoice is not reflecting in GSTR2A.

    Now the query is, can we reverse the ITC…? We need to pay the amount…? Where to show this type of ITC while filing GSTR 9, In which Table and which column.

  54. Om says:

    Dear Sir,
    in our case GSTR 2A is showing Rs. 50 lacs and ITC as per Table 8A (Auto populated) in GSTR 9 is showing Rs. 48 lacs.
    What option is available?

  55. aslam says:

    DEAR SIR,
    ITC AVAILED/CLAIMED IN GSTR 3B AND REFLECTING IN GSTR9 TABLE 6 BUT NOT UTILIZED TILL MAY 2019 RETURN SINCE THERE IS NO OUTWARD SUPPLY TILL NOW.

    WHAT WILL BE THE LAST DATE FOR UTILIZING SUCH ITC?

  56. ANUJ khaitan says:

    In Case No-8 above whether the amount of Rs 80/-not required to reported under Table 7H(Other Reversals) as Table 7J talks about Net ITC available for utilisation as per GSTR-3B.

    Also can the payment for the above Rs 80/- be made through DRC-03 by utilising the ITC balance although interest to be paid in cash only.?

    And Last, What option to select while making the payment for the same through DRC-03 of not reflected in annual return?

  57. Raman says:

    Sir, I have a question that I’ve made excess reversal of input in Fy 2018-19 so can I claim that excess portion in Gstr9? if so then where to show that adjustment in Gstr9

  58. Shweta says:

    URGENT, Kindly suggest.

    Hello Sir,

    Regarding RCM, I paid the taxes (on RCM basis) during the return filing period for FY 17-18 (Jul-Sep) for Office Rent amount, while filing the GSTR 3B for each corresponding month.

    However, I missed to Avail (or forgot to show), the Input tax credit on the same(tax amount that I paid), during the same Financial Year for same corresponding months.

    Hence, I availed the ITC on that RCM, in next FY, that is in 2018-19, while filing GSTR 3B returns for the month of Apr 2018.

    Now, the only query is, where to show this type of ITC while filing GSTR 9
    In which Table and which column or head.
    Kindly suggest

    Regards

  59. Varun Jain says:

    Dear Sir
    Are amendments in bills, related to FY 17-18, but done in 18-19 by the supplier taken into account while arriving at auto-populated figures of table 8A of GSTR-9C??

  60. satyam says:

    i have taken input in FY 2017-18 but the counter party did not file the return and His registration is also cancelled. hence it is not showing in gstr 2A what is the adjustment for the same?

  61. Santhoshi says:

    Reverse charge Rs.50000 shown in FY 18-19 related to FY 17-18. Tax paid on it Rs.2500 and ITC taken Rs.2500 in FY 18-19. Where to show these amounts in GSTR 9

  62. Arvind Agarwal says:

    Very clear and elaborate article. However I need one clarification. In case wrong availment of ITC in 3B in 17-18 but later reversed in 18-19 in 3B and the excess availment was never utilised, because there is more than sufficient balance in Electronic credit ledger ,is there liability to pay interest

  63. Nikhil says:

    If ITC of F.Y. 17-18 did not taken in same year as well as in F.Y. 18-19 ? then how should be shown in GSTR -9 Form. ? Plz. answer

  64. lalit mishra says:

    Dear sir since a regular you & taxguru is awaring to all for gstr’s radiculas problems.it’s very appreciable job by you.i am realy very thankful for this job. but at another I suspect why such as you professional doing this job free of charge from other professional.are you availing right cost for this job. if no, It is a noble work for the nation developmental. Very Very Thanks for your these noble work.

  65. ASHIS KUMAR GUHA says:

    i always read carefully of your publication and found very knowledgeable since from the dates when I registered with you and again thank you for the articles.

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