Gstr 9- mismatch of itc in gstr 2a and gstr 3b
This query is : Resolved
28 May 2019
Dear Sir,
If an assessee has claimed ITC on some invoices in FY 2017-18 but the supplier failed to show the same in GSTR 1 and 3B till date. Now there is excess ITC in 3B than GSTR 2A, what should be the treatment in GSTR 9. The person is also required to get audited under GST and income tax.
Thanks in Advance.
If an assessee has claimed ITC on some invoices in FY 2017-18 but the supplier failed to show the same in GSTR 1 and 3B till date. Now there is excess ITC in 3B than GSTR 2A, what should be the treatment in GSTR 9. The person is also required to get audited under GST and income tax.
Thanks in Advance.
CA Anita Bhadra
(Expert)
28 May 2019
Table 8D of your GSTR 9 will show negative balance .
In this case , the registered person has no choice but to invest resources to initiate reconciliation and thereafter get the suppliers to carry out the rectification for omissions and commission on the part of suppliers.
In this case , the registered person has no choice but to invest resources to initiate reconciliation and thereafter get the suppliers to carry out the rectification for omissions and commission on the part of suppliers.
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