How to Match Table 8A of GSTR-9 with GSTR-2A Summery
While filing GSTR-9 data in Table 8A is auto-populated which is a different figure when we compare to GSTR-2A summery on portal.
Hence for filing correct data in GSTR-9 It necessary to prepare a reconciliation of GTR2A summery from data of Table-8A of GSTR-9.
Here we try to reconcile GTR2A summery with data of Table-8A of GSTR-9 with illustration still there may be more scope for reconciliation.
For Illustration
Particulars | Amount |
ITC balance as per GSTR2A Summery available on portal | 150000 |
Add:- |
|
Delay Additions/Amendments Invoice uploaded on portal– ITC correctly not reflecting in GSTR-9 due to Invoices relating to 2017-18 was Added/Amended by vendor in 2018-19 | 35000 |
Less:- |
|
Delay Filing of GSTR-1- ITC not reflecting GSTR-9 due to GSTR-1 for the period 2017-18 filed by vendor after 31st May 2019 | (10000) |
Reverse Charges Transactions- Supplier supply goods/services under reverse are covered in Table-4 of GSTR-2A | (10000) |
|
|
ITC balance as per Table-8A of GSTR-9 (Data Freeze as on 31st May 2019) [Data captured from Table -3 Invoice and Amendments & Table-5 Debit Note and Credit and Amendment of GSTR-2A] | 1,65,000 |
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Poonam
2 Aug 2019I have a query on the method of reconciliation mentioned above.
Delay Filing of GSTR-1 which is coming under dedcutions, should not be there in my opinion. Isn’t it the same as delay addition regards to invoices pertaining to 2017-18 uploaded in 2018-19.
Kindly confirm if my understanding is incorrect.
SACHINKUMAR NARESHKUMAR NAGAONKAR
22 Aug 2019from gst portal 2A download and there amt is. rs.120 but , that time GSTR9 2A shown 110 ,and out 3b itc is also 120 , so how to adjust 10 under gstr9
thanking you
sachin nagaonakar
kolhpaur
Narendra
21 Nov 2019Just to clarify,
1) table 8A of GSTR-9 will include All B2B invoices and Debit/Credit Notes, which are added or amended in Next Year (i.e. in GSTR-1 of FY 2018-19). Needless to say, the original records will be ignored in case of amendments; subject to ‘Filing’ them by the cut-off (due date) of GSTR-1’s for FY 18-19, which is 30-Apr-2019.
* All Invoices that are Not “Filed” will be excluded from Table 8A.
2) table 8A will exclude all such invoices & dr/cr notes for inter-state transactions where place of supply reported by supplier is Not the State/UnionTerritory of the recipient (i.e. customer).