07 April 2020
I am preparing GSTR9 for F.Y 2018-19.In table 6 figure in 'B' row contain ITC availed for the FY 2018-19 + ITC received in 2017-18 but availed in 2018-19. figure of this raw is auto carried to row B of table 8. Here it is compared with the figures generated by GSTR-2A. As figures of GSTR-2A is in respect of 2018-19 only, a negative difference is bound to reflect. My question is how and where this difference should be explained in this return.