Annual Return 18-19

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Anshuman Basu (Querist)
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27 February 2020 Sir We has a technical issue regarding to annual Return 2018-19
ITC Claimed in GSTR-3B (₹) show for Rs.1,19,311.06 (Combined IGST+SGST+CGST). But ITC as per GSTR-2A (₹) show for Rs 47,679.36 06 (Combined IGST+SGST+CGST).
The Difference is Rs 71,631.70 (SGST-35815.85 + CGST-35815.85), Its means we take excess in our Books of Accounts.
But actual case is we Paid Rs 71,631.70 (SGST-35815.85 + CGST-35815.85) as Inward supplies (liable to reverse charge) and take same amount (SGST-35815.85 + CGST-35815.85) as ITC .
This ITC is not shown in our GSTR-2A.
When we put figure in Annual Return 2018-19 column no 8 (D) Difference [A-(B+C)] shown Negative figure of the same amount (SGST-35815.85 + CGST-35815.85)
Now Question is in how we rectify the negative figure in annual Return 2018-19?
Please suggest us.

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)
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27 February 2020 It wont be like that if you had put the input figures in table III correctly

Because Column 8 d will not include the RCM input in it... The input difference will be net of the RCM credit

So check the form III and then find there wont be any difference that too because of RCM

Anshuman Basu

Anshuman Basu (Querist)
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27 February 2020 In which column we put RCM payment figure which We claim as ITC in annual return

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)
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27 February 2020 Output RCM 4G
Input RCM 6C

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