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Facing issue regarding ITC details in GSTR 9 - Practical Question with Worksheet of Calculation

Sagar Gambhir  
Updated on 09 October 2020

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Due Date for filing GSTR-9 i.e. 30/06/2019 is approaching very soon. There is lot of confusion in the minds of Taxpayers & Tax Professionals about the following

1. Presentation of ITC in GSTR 9
2. Manner of utilisation of unclaimed ITC in GSTR 3B,
3. Mismatch of ITC as per books & GSTR 3B,
4. Not reporting of ITC in GSTR 2A,
5. Reporting of IGST as CGST - SGST in GSTR 3B,
6. Non Reporting of ITC in GSTR 3B as well as in GSTR 2A
7. Ineligible ITC in GSTR 2A
8. Wrong Reporting of ITC in GSTR 2A by vendor
9. Someone wrongly given our GSTN in invoice as per GSTR 2A
10. Unavailed ITC to be lapsed
11. ITC of FY 2017-18 , but taken in GSTR 3B of FY 2018-19

Most of these queries & similar confusions have analyzed & practical Question - Solution oriented Worksheet have prepared. We have tried to cover all the possible issues being faced related to ITC & how the same need to be reported in GSTR 9.

Practical worksheet has been enclosed herewith as follows:

Facing issue regarding ITC details in GSTR-9 : Practical Question with Worksheet of Calculation

Purchase Bill No.

BILLS : 2017-18

GSTR 3B : 2017-18

GSTR 2A : 2017-18

Issue/Mismatch in GST Returns

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

1

-

5

5

-

5

5

-

5

5

No Issue

2

20

-

-

20

-

-

-

-

-

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

(1) Party did not filed GSTR 1 yet

(2) Filed GSTR 1 with our Bill shown in B2C

(3) Filed GSTR 1 with our Bill shown with GSTN of other party

(4) In GSTR 1 party wrongly clicked Composition tick on our Bill

(5) Party filed GSTR 1 without our Bill etc

3

-

15

15

-

-

-

-

15

15

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

Rectify 3B FY 17-18

-

-

-

-

15

15

-

-

-

Rectification of above mistake in next 3B in FY 2017-18

4

-

20

20

-

-

-

-

20

20

Bill not in GSTR 3B in FY 2017-18, but shown in GSTR 3B of FY 2018-19

5

-

25

25

-

-

-

-

25

25

Bill not in GSTR 3B in FY 2017-18 & not even in GSTR 3B of FY 2018-19

6

-

-

-

60

-

-

-

-

-

Wrongly shown in GSTR 3B , Rectified in next month in FY 2017-18

Rectify 3B FY 17-18

-

-

-

(60)

-

-

-

-

-

Rectification of above mistake by Netting of in next 3B in FY 2017-18

7

-

-

-

70

-

-

-

-

-

Wrongly shown in GSTR 3B but rectified in FY 2018-19

8

-

-

-

80

-

-

-

-

-

Wrongly shown in GSTR 3B but never rectified

Purchase Bill No.

BILLS : 2017-18

GSTR 3B : 2017-18

GSTR 2A : 2017-18

Issue/Mismatch in GST Returns

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

9

-

45

45

-

-

-

-

-

-

Bill not in GSTR 3B in FY 2017-18, But shown in GSTR 3B of FY 2018-19 & Bill not in GSTR 2A

10

-

50

50

-

-

-

-

-

-

Bill not in GSTR 3B in FY 2017-18 & not even in GSTR 3B of FY 2018-19 & Bill not in GSTR 2A

11

-

-

-

-

-

-

110

-

-

Excess ITC not related to our company, wrongly shown by someone in GSTR 2A

12

-

-

-

-

-

-

120

-

-

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

13

-

65

65

130

-

-

-

65

65

CGST - SGST wrongly shown as IGST in 3B, never rectified

14

-

70

70

140

-

-

-

70

70

CGST - SGST wrongly shown as IGST in 3B, but rectified within FY 2017-18

Rectify 3B FY 17-18

-

-

-

(140)

70

70

-

-

-

Rectification of above mistake in next 3B in FY 2017-18

15

-

75

75

150

-

-

-

75

75

CGST - SGST wrongly shown as IGST in 3B, but rectified in FY 2018-19

Total

20

370

370

450

90

90

230

275

275

 
 

Total of Bills

Auto Populated in Point 6A in GSTR 9

Auto Populated in Point 8A in GSTR 9

 
                     

Solution : Calculation Worksheet for Preparation of GSTR 9 of FY 2017-18

Purchase Bill No.

GSTR 9 - Point 6B

GSTR 9 - Point 8C & 13

Any other Point in GSTR 9

Remarks

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

IGST (Rs.)

CGST (Rs.)

SGST (Rs.)

 

1

-

5

5

-

-

-

-

-

-

Bill correctly reported in GSTR 3B

2

20

-

-

-

-

-

-

-

-

Bill even if not in GSTR 2A, but have to claim in GSTR 3B & correctly claimed

3

-

15

15

-

-

-

-

-

-

Rectification in 3B in same FY 2017-18

4

-

-

-

-

20

20

-

-

-

Rectification in 3B in next FY 2018-19

5

-

-

-

-

-

-

-

Table 8E 25

Table 8E 25

Report under Point 8E - ITC available but not availed, hence it will lapse

6

-

-

-

-

-

-

-

-

-

There is no actual Bill & same was already rectified in 3B in FY 2017-18

7

-

-

-

-

-

-

Table 12 70

-

-

Show in Table 12 of GSTR 9 - ITC Reversed In FY 18-19

8

-

-

-

-

-

-

-

-

-

There is no actual Bill & But ITC was wrongly availed. Hence need to pay now Rs.80

9

-

-

-

-

45

45

-

-

-

Rectification in 3B in next FY 2018-19

10

-

-

-

-

-

-

-

Table 8E 50

Table 8E 50

Report under Point 8E - ITC available but not availed, hence it will lapse

11

-

-

-

-

-

-

Table 8F 110

-

-

Report under Point 8F - ITC available but ineligible

12

-

-

-

-

-

-

Table 8F 120

-

-

Report under Point 8F - ITC available but ineligible

13

-

-

-

-

-

-

-

Table 8E 65

Table 8E 65

Report under Point 8E - ITC available but not availed, hence CGST-SGST will lapse. IGST Rs.130 wrong availment of ITC to pay now.

14

-

70

70

-

-

-

-

-

-

Rectification in 3B in same FY 2017-18

15

-

-

-

-

75

75

Table 12 150

-

 

Rectification in 3B in next FY 2018-19 - ITC Availed & Show in Table 12 of GSTR 9 - ITC Reversed in FY 18-19

Total

20

90

90

-

140

140

--

--

--

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

Table of Question

6B - Correct ITC of 3B

20

90

90

Table of Solution

6J (Auto Difference)

430

0

0

Table of Question 70+80+130+150 (Bill 7 + 8 + 13 +15) - ITC wrongly availed in 3B

         

8A - ITC of 2A

230

275

275

Table of Question

8B - Correct ITC of 3B

20

90

90

Auto fetch from 6B

8C - ITC of 17-18 claimed in 18-19

0

140

140

Table of Solution

8D - Difference

210

45

45

Auto fetch (Reason is 8E+8F + Difference of 8D-8E-8F)

         

8E - ITC not availed

0

140

140

Table of Solution Rs. 25+50+65 (Bill 5,10 & 13)

8F- ITC not eligible

230

0

0

Table of Solution Rs. 110+120 (Bill 11 & 12)

8D Minus 8E Minus 8F i.e. Not in GSTR 2A

-20

-95

-95

IGST Rs.20 Bill No.2 and CGST/SGST Rs.45+50 Bill 9 & Bill 10 not in GSTR 2A

         

Table 12 - ITC Reversed in FY 2018-19

220

0

0

IGST Rs.70+150 (Bill 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 Unrectified ITC availment (DRC 03)

210

0

0

Rs.80 Bill No. 8 + Rs. 130 Bill 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.

The author can also be reached at casagargambhir@gmail.com


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