INPUT CLAIMED AS PER 3B 15000
CURRENT FINANCIAL YEAR INWARD SUPPLIES ITC IS 13000
PREVIOUS YEAR ITC RS.2000
AS PER GSTR9 6A AVAILED THROUGH 3B IS 15000
AS PER GSTR9 6B INWARD SUPPLIES IS 13000
THE DIFFERENCE IS SHOWING -2000

AND THE SAME TIME GSTR9 8A AS PER GSTR2B IS 15000
GSTR9 8B AS PER TOTAL 6B 13000
THE DIFFERENCE IS SHOWING (+) 2000
IS THIS CORRECT OR NOT KINDLY EXPLAIN
PLEASE RESOLVE THIS ISSUE

Respected sir,
i have wrongly claimed itc in 4-A-5 and reverse same in gstr-3b coloum 4-b-1
PLEASE ADVICE HOW TO REPORT THIS IN GSTR-9
I KNOW THAT I HAVE DONE MISTAKE BUT HOW TO RESOLOVE THIS?
WITH THANKS

F.y 22-23 mai supplier ne galat invoice show Kiya gstr1 mai.

Hamne same months input claim karke 3b mai 4b(2) mai reverse kar di f.y 22-23. Jo credit reversal ledger mai aa gaya

Ab may 2023 mai supplier ne credit note kar diya wrong invoice ke against mai

Hamne ne input reclaim kar li 3b mai or credit note ka reversal kar diya. Credit reversal reclaim wali ledger se less ho gaya we also so this reclaim input in 3b 4D(1)

Now where that reclaim input to show in gstr9 and 9c

My case is under assessment, officer is not accepting the rule 42 calculation made by us, and he has alo presented his calculation,
i am explaning with illustration

Eg.
We are trader as well as manufacturer, we used to trade exempt items and taxable items, and products outcome of manufacturers.
Following are the data, based on that calculate reversal of ITC as per rule 42 of the CGST Act.
Total Inward Supplies – Rs.10,00,000 bifurcated as below:
Wheat (Exempt) – 2,00,000
Cotton (Processed) (Not require to manufacturer, available to sale in pack to pack condition) Rs. 3,00,000 ITC on the same Rs. 15,000
Cotton(Unprocessed- require in manufacturer) Rs. 5,00,000 ITC on the same is Rs. 25,000


Now Total Outward supplies are Rs. 11,75,000 which is as below:-
Wheat (Exempt) – Rs. 2,50,000
Cotton Processed (Not required in manufacture)- Rs. 3,50,000 output Tax on the same is Rs. 17,500
Out of unprocessed cotton manufacturing process manufacture goods output is Processed Cotton & Oil (Taxable) Rs. 5,25,000 tax on the same is Rs. 20,000, and by product cattle feed of Rs. 50,000 – Exempt not liable for GST.

Calculation presented by US:

Step 1: Breakdown of Inputs and ITC
Total Inward Supplies – ₹1,000,000
1. Cotton (Processed - Not required in manufacturing): ₹300,000
o ITC: ₹15,000
2. Cotton (Unprocessed - Used in manufacturing): ₹500,000
o ITC: ₹25,000
o
Step 2: Breakdown of Outward Supplies
Total Outward Supplies – ₹1,175,000
1. Cotton Processed (Not required in manufacturing): ₹350,000
o Output Tax: ₹17,500 (Taxable supply)
2. Processed Cotton & Oil (Taxable): ₹525,000
o Output Tax: ₹20,000 (Taxable supply)
3. By-product Cattle Feed (Exempt): ₹50,000
o Exempt supply (no ITC available for this).

Step 3: Calculate Exempt Turnover for ITC Reversal
Exempt Turnover (based on outward supplies):
• Exempt Supplies: ₹50,000 (Cattle Feed)
• Taxable Supplies: ₹350,000 (Processed Cotton) + ₹525,000 (Processed Cotton & Oil) = ₹875,000
• Total Turnover = ₹50,000 (Exempt) + ₹875,000 (Taxable) = ₹925,000
Exempt Turnover Ratio:
Exempt Turnover Ratio= Exempt Turnover = 50000 = 0.0540 5(≈5.4%)
Total Turnover 925000

Step 4: Reversal of ITC on Common Inputs (Cotton Unprocessed)
• ITC on Cotton (Unprocessed): ₹25,000 (this is the common input used for both taxable and exempt supplies).
ITC to be Reversed (as per Rule 42):
ITC to be Reversed = ITC on Common Inputs × Exempt Turnover Ratio

=25,000×0.05405

=₹1,351.25 (rounded to ₹1,351)


Step 5: Final ITC Available for Claim
• ITC exclusively for taxable supplies (Cotton Processed - Not used for manufacturing): ₹15,000
• Available ITC on Common Inputs (Cotton Unprocessed):

Available ITC on Common Inputs = 25,000 − 1,351 = ₹23,649
• Total ITC Available:
Total ITC Available = ₹15,000 + ₹23,649 = ₹38,649


Summary of ITC Reversal:
• Total ITC Claimed: ₹40,000 (₹15,000 + ₹25,000)
• ITC Reversed: ₹1,351
• Net ITC Available: ₹38,649


calculation suggest by officer:

Step 1: Breakdown of Inputs and ITC
Total Inward Supplies – ₹1,000,000 (bifurcated as below):
Wheat (Exempt): ₹200,000
ITC: Not applicable for exempt supply.
Cotton (Processed - Not required in manufacturing): ₹300,000
ITC: ₹15,000
Cotton (Unprocessed - Used in manufacturing): ₹500,000
ITC: ₹25,000

Step 2: Outward Supplies (Sales)
Total Outward Supplies – ₹1,175,000 (bifurcated as below):
Wheat (Exempt): ₹250,000
Exempt supply, no ITC to be claimed for this.
Cotton Processed (Not required in manufacturing): ₹350,000
Output Tax: ₹17,500 (Taxable supply)
Processed Cotton & Oil (Taxable): ₹525,000
Output Tax: ₹20,000 (Taxable supply)
By-product Cattle Feed (Exempt): ₹50,000
Exempt supply, no ITC to be claimed for this.

Step 3: Exempt Turnover Calculation for ITC Reversal
Exempt Turnover (based on outward supplies):
Exempt Supplies: ₹250,000 (Wheat) + ₹50,000 (Cattle Feed) = ₹300,000
Taxable Supplies: ₹350,000 (Processed Cotton) + ₹525,000 (Processed Cotton & Oil) = ₹875,000
Total Turnover: ₹300,000 (Exempt) + ₹875,000 (Taxable) = ₹1,175,000
Exempt Turnover Ratio:
Exempt Turnover Ratio
=
Exempt Turnover/Total Turnover
=
300000 / 1175000 = 0.2553
 
≈ 25.53 %


Step 4: Reversal of ITC on Common Inputs (Cotton Unprocessed)
ITC on Cotton (Unprocessed): ₹25,000 (common input, used for both taxable and exempt supplies).
ITC to be Reversed (as per Rule 42):

ITC to be Reversed=ITC on Common Inputs × Exempt Turnover Ratio
=25,000×0.2553 = ₹6,383(rounded to ₹6,383)

Step 5: Final ITC Available for Claim
ITC exclusively for taxable supplies (Cotton processed – not used in manufacturing): ₹15,000

Available ITC on Common Inputs:
Available ITC on Common Inputs
=25,000−6,383=₹18,617

Total ITC Available=₹15,000+₹18,617=₹33,617

Summary of ITC Reversal:
Total ITC Claimed: ₹40,000 (₹15,000 + ₹25,000)
ITC Reversed: ₹6,383
Net ITC Available: ₹33,617

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HSN code for this service

Hi
GSTR9 & 9C FY 2023-24
GSTR1 - IGST payable 100 ( CDNR 2 Rs. taken fy 2022-23) shown excess liability last yeast
GTR3b - IGST Payable - 98 ( March 2023 CDNR taken in April 23) less liability this year

in GSTR9 - Table 9 - Tax payable should be 100 or 98 - as payable is 100 (4N) and paid is 98 (Table 9)
in GSTR 9C - Pt III(9) - which amount to put in P and Q

Auto-populated GSTR9 shows - 98
where to show this 2rs difference in GSTR9 and GSTR9 C

Thank You