Practical Solution for Issues in ITC Reporting in GSTR-9


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 :

1) Bills / Books of Accounts
2) GSTR 3B
3) GSTR 2A

There may be mismatch in the figures of ITC between these records & the same may consists of following:

Case 1 : No Mismatch


Purchase Bill No.

 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.)

1

-

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 :

1) Counter-Party did not filed GSTR 1 yet
2) Counter-Party filed GSTR 1 with our Bill shown in B2C
3) Counter-Party filed GSTR 1 with our Bill shown with GSTN of other party
4)  In GSTR 1 Counter Party wrongly clicked Composition tick on our Bill
5) Counter-Party filed GSTR 1 without our Bill etc.


Purchase Bill No.

 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.)

2

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


Purchase Bill No.

 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.)

3

-

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


Purchase Bill No.

 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.)

4

-

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


Purchase Bill No.

 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

-

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)


Purchase Bill No.

 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.)

6

-

-

-

-**

-

-

-

-

-


** 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)


Purchase Bill No.

 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.)

7

-

-

-

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)


Purchase Bill No.

 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.)

8

-

-

-

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)


Purchase Bill No.

 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.)

9

-

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)


Purchase Bill No.

 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.)

10

-

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


Purchase Bill No.

 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.)

11

-

-

-

-

-

-

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


Purchase Bill No.

 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.)

12

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


Purchase Bill No.

 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.)

13

-

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


Purchase Bill No.

 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.)

14

-

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


Purchase Bill No.

 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

-

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 (Bill 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 (Bill 5,10 & 13)

8F- ITC not eligible

230

0

0

 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

Un-rectified 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 

GST Certification Course

Beginners to Advance Level by Bimal Jain

More »


Sagar Gambhir  
on 14 June 2019
Published in GST
Views : 7322
Other Articles by - Sagar Gambhir
Report Abuse

Total likes : 14 times







×
close
CA Coaching
Online GST Class    |    x