27 September 2020
Good Morning Experts, I am fillling GST Annual Return for FY 2018-19. But i am facing a big problem in Column 8A of GSTR9. I have made input reconciliation between GSTR 3B and GSTR2A. In GSTR2A, I have taken figure from Summary of GSTR2A and downloaded GSTR2A which is same. But when I was going to file GSTR9, I found different figure in Column 8A which is totally different from summary of GSTR2A. For Example, CGST & SGST as per GSTR2A is 1,00,000/- and as per Column 8A is Rs. 80,000/-. And IGST as per GSTR2A is Rs. 20000 and as per Column 8A is Rs. 50,000/-. Thus, Please let know the reason of it and please guide which figure should i consider in reconciliation of GSTR3B and GSTR2A ?
I hope my question is clear to you. In case of any query feel free to ask for further information.
27 September 2020
The difference between two data might arise due to multiple reasons and I am listing some of those below: 1. In the GSTR 2A that you had download might include the bills that are not yet filed by the supplier and in the table 8A, it only include the bills that are filed. 2. Your supplier might had filed his GSTR 1 return after the cut off date of Table 8A of GSTR 9
There are many other reasons due to which this might occur. To know which bills are included in table 8A you can download the same in GST website. After GSTR 9 of the desired year(currently 18-19), you can see a tile showing download table 8A document details. There you can download the same. Download this data and compare it. However I opine that data of GSTR 2A is relevant and table 8A might not be relevant as if an bill is shown in GSTR2A it prima facie gives us eligibility to claim and the same need not be tallied with table 8A.
CAclubindia
