24 August 2019
Table 8D of your GSTR 9 will show negative figure as ITC availed will be more than ITC in GSTR2A
The department may automatically issue notices/ letters to the registered person alleging that excess credit has been availed or seeking information why value in this clause is negative.
It is advisable that working sheets must be prepared on the basis of ledger accounts/ invoice and can be present to authorities
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