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 casagargambhir@gmail.com for any queries, issues & recommendations
Author Bio
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 🙂
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!!
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
Finally I got something very useful for the solution of all my queries 🙂
Thanks a lot for sharing it.
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
The same query goes with Point No. 7 as well. Thanks
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
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?
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.
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 Interest@24% when we will rectify in GSTR-9C.
Thanks in Advance
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?
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?
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
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…
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
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
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.
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.
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?
we mentioned ITC of IGST.However since it was wrong we reversed next years 3B.Now how to show this in GSTR 9?
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
i have shown igst itc in import igst mistakely . how to shown in gstr 9?
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.
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.”
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.
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.
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?
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?
GSTR 9 TABLE 8,COLUM D diferenc 41000(-)
this amount pay through DRC 03 ? IN CREDIT LEDGER
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.
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.
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?
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?
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?
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
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
Dear Sir, If IGST is taken in cgst and sgst instead and not yet rectified. Then can we show in Table 6 of GSTR9?
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??
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?
i have not shown ITC in gstr 3b till mar 2019. but shown in gstr2a ITC (Like Bank Charges ITC) so how to shown in gstr 9
Please elaborate difference between column 8C AND 13 OF GSTR–9
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
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
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
Thanks for your regular information about the GSTR 9 and other relating topics. I gained lot of knowledge from you.
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.
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.
very good information
i have shown ITC(18-19) which has given in 9C. but not shown in 13 column of GSTR 9. ITC receivable or not?
Very good article thank you