GSTR9-Table 8A query urgent please

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This discussion addresses a query regarding GSTR9 Table 8A and how to report ITC reversals. The user is unsure whether to report Gross ITC or Net ITC in Table 6, as the portal auto-populates figures based on GSTR3B. The advice given is to report Gross ITC in Table 6 and any reversals in Table 7CA. While the portal may not automatically consider reversals in Table 8B, it's advised to maintain proper documentation to justify any discrepancies with the department.

CA Parul Saxena

CA Parul Saxena (Querist)

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?

CA Akshay Hiregange

CA Akshay Hiregange (Expert)

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.

CA Parul Saxena

CA Parul Saxena (Querist)

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?

CA Altamush Zafar

CA Altamush Zafar (Expert)

31 December 2021 Its the issue with calculation in the form. It will not be an issue however. Just keep proper workings with you

CA Parul Saxena

CA Parul Saxena (Querist)

03 January 2022 So what will you suggest? Under table 6 what to show Gross ITC or Net ITC?

CA Akshay Hiregange

CA Akshay Hiregange (Expert)

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.

CA Altamush Zafar

CA Altamush Zafar (Expert)

03 January 2022 Show claimed ITC in table 6 and reversal in table 7

CA Akshay Hiregange

CA Akshay Hiregange (Expert)

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

CA Altamush Zafar

CA Altamush Zafar (Expert)

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.

CA Parul Saxena

CA Parul Saxena (Querist)

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

CA Altamush Zafar

CA Altamush Zafar (Expert)

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

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