GSTR 9 ITC Related

This query is : Resolved

Naresh kr (Querist)
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17 February 2021 Hello Dear,
My query is:
A party issue a invoice to me and charged IGST by selecting other territory as a place of supply but GSTIN state same for both supplier and receiver, i have claimed CGST-SGST under GSTR3B instead of IGST input but now the scenario is under GSTR9 there is a mismatch of ITC under table 8 (Other ITC related Information), IGST excess and CGST-SGST short fall.
How to transfer that excess IGST ITC under GSTR9 or either there is some other settlements under GSTR9?
Please Guide.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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17 February 2021 There is no settlement in gstr9. Don't reverse your itc of cgst and sgst. Obtain a certificate from your supplier that such mistake has happened and he will be liable to pay back tax and interest if itc is disallowed to you.

Naresh kr

Naresh kr (Querist)
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17 February 2021 Dear CA Altamush Zafar,
I elaborate the query,
We send export goods through DHL (Custom & Freight Forwarder), DHL and we are registered in the same state but DHL charged IGST on Export freight instead of CGST-SGST by selecting other territory as place of supply.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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17 February 2021 Yes I checked from one of our the clients the bills of dhl. But the same is not showing as ineligible itc. It is showing as itc available.
In case of further query you can mail me

Lekhraj sood

Lekhraj sood (Expert)
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18 February 2021 DHL is right in charging IGST for export freight because in such a case as per section 13 of IGST ACT,the place of supply will be destination of goods.

Naresh kr

Naresh kr (Querist)
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18 February 2021 Dear Lekhraj Sood,
DHL charged IGST by selecting other territory as a place of supply but GSTIN state same for both supplier and receiver, i have claimed CGST-SGST under GSTR3B instead of IGST input but now the scenario is under GSTR9 there is a mismatch of ITC under table 8 (Other ITC related Information), IGST excess and CGST-SGST short fall.
How to transfer that excess IGST ITC under GSTR9 or either there is some other settlements under GSTR9?
FY 2019-20
Please Guide.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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19 February 2021 No settlements or adjustments can be made in GSTR9.
Gstr9 only for disclosures
So disclose the correct position

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