How to Match Table 8A of GSTR-9 with GSTR-2A Summery

How to Match Table 8A of GSTR-9 with GSTR-2A Summery
How to Match Table 8A of GSTR-9 with GSTR-2A Summery

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

 

GST REGISTRATION ONLINE STARTS FROM RS. 999/- ONLY

INCOME TAX RETURN FILING STARTS FROM RS. 499/- ONLY

iMPORT EXPORT CODE REGISTRATION STARTS FROM rS. 1999/-

This Post Has 2 Comments

  1. I 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.

  2. from 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

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