Issue in GSTR9

Save Share

This query is : Resolved

Quick Summary

This discussion addresses an issue where a supplier incorrectly reports CGST & SGST as IGST in their GSTR1, causing the ITC to appear incorrectly in GSTR2A. The consensus is that taxpayers should claim ITC in GSTR9 based on their own books and correct accounting, regardless of how it appears in the auto-populated GSTR2A column. Any resulting differences should be noted but do not prevent filing, as the responsibility lies with the supplier for accurate reporting.

CA Garima Bhayana

CA Garima Bhayana (Querist)

25 January 2020 If a party correctly claim ITC But other party shows invoice of CGST & SGST in IGST in their GSTR1 so it shows in IGST in GSTR 2A. But in GSTR 9 auto populated column of 2A it is not showing amount in IGST. can party claim ITC of invoices wronly entered by other party and not shown in auto populated column?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

25 January 2020 The better option is to claim ITC as per books in correct heads in GSTR-9 notwithstanding how it gets reflected in GSTR-9.

Message likes : 1 times

CA Garima Bhayana

CA Garima Bhayana (Querist)

25 January 2020 If we claim as per books then diff will shown in GSTR9 , then can we ignore this difference and file GSTR9?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

28 January 2020 Yes let it be because it does not matter, the key thing is that you are declaring the ITC as per books and which is the correct thing to do. If your supplier does not show a bill or wrongly shows a bill than it;s not at your end as long as you claim and declare correct ITC.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now