29 December 2021
ITC as per 2A auto populated in GSTR9 is Net ITC i.e. Gross ITC-Reversal (B2B-CDNR). In 3B i have shown the B2B figure in All other ITC and CDNR figure in reversal. My question is under Table 8 while taking figure of ITC availed reversal is not considered by the portal what to do? Whether All other ITC figure to be shown in GSTR9 after adjusting reversal?
30 December 2021
No, please follow the instructions, ITC as per 3B will be auto populated as per table 6B & 6H. If reversed keep the workings with you so that at the time of dept. queries it can be provided to them. ITC will not be reversed directly based on table 8 variances.
30 December 2021
Sir you are not getting my point...i have purchase return during the year 2020-21 GST of purchase return was reversed and reversal was shown in table 4(b) of GSTR3B under the head others.. My query is table 6 of GSTR9 is taking figure of table 4(a) of GSTR3B i.e. Gross ITC....so where to show reversal shown in table 4(b) of GSTR3B?
03 January 2022
Gross ITC in table 6A to be bifurcated and shown in table 6. ITC reversal done in table 4b of 3B to be shown in table 7. So net ITC as per 3B will match table 7J of GSTR 9.
03 January 2022
CA Altamush Zafar any incorrect statement by me? or anything added from your end? Hope it is not just a way to gain points/name. Hope we can be professional. All the best
03 January 2022
Don't want to offend you but I didn't see your reply while posting mine. I don't post for points. And even then you shouldn't worry since you have nothing to lose being professional. All the best to you too.
04 January 2022
Ok i got it...but the problem is under Table 8B-ITC of Table 7(J) not considered.. Instead it took figure of 6(b) and 6(h) i.e. Gross ITC
04 January 2022
Yes and as already told it doesn't matter as long as you can justify the difference. There are issues with mapping of formulas and figures in GSTR9 but that should not affect correct disclosures
CAclubindia
