CA.KIRANKUMAR R N
Now you can download the document details from auto-populated from GSTR-2A in Table 8A of GSTR-9 in excel format.
How does it help?
You can reconcile the difference in ITC shown in Table 8A and available in GSTR-2A.
How to navigate in GST portal?
Services > Returns > Annual Returns > Form GSTR-9 (Prepare Online) > Download Table 8A Document Details.
Generated excel will be downloaded as a zip file, in case of less documents or else in multiple chunks.
Data saved/submitted in GSTR-1/5/6 by supplier will be shown in Form GSTR-2A, but will not be shown in excel file of Table 8A of Form GSTR-9.
Document reported after cut-off date are not accounted for ITC. Such documents are not part this excel life.
What the contents are in the excel file?
Sheet-1: Read Me - Instructions on using the functionality
Sheet-2: B2B Invoices - Details uploaded by suppliers
Sheet-3: B2BA - Amendment of B2B invoices
Sheet-4: CDNR - Details of Credit/Debit notes issued by supplier
Sheet-5: CDNRA - Amendment of Credit/Debit notes
What are the reasons for non-availability of ITC?
- Reverse charge document: When the supplier has filed the document in GSTR-1 indicating the supply as reverse charge.
- POS lies in supplier's State: When the supplier's State code and POS lie in the same State, but recipient's State is different.
- GSTIN is amended: When the supplier has amended the GSTIN, credit shall be available to amended GSTIN only.
- Invoice date is after supplier's cancellation: When the document date is after the effective date of cancellation of supplier.
- ITC showing in GSTR-2A but not available in table 8A of GSTR-9 for FY 2018-19: Check if your supplier has filed GSTR-1 or GSTR-5 after the cut-off date, 31st October 2019.
Disclaimer: This article or blog or post (by whatever name) is based on the writer's personal views. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon. This article has been published for knowledge sharing purpose only.
The author is a practicing Chartered Accountant with an overall 20 years' experience in both Industry as well as an independent practice and can also be reached at cacafe4you@gmail.com.
Source: GST Tech
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