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2A & GSTR-9 Difference

bijo (Accountant) (302 Points)

30 December 2020

Could you please anybody answer me,reason why 2A ITC & GSTR-9 auto populated ITC not matching with each other?

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narendra (Accountant) (275 Points)
Replied 30 December 2020

There can be many reasons, like let us take FY 2018-19 for example, then following will be excluded from GSTR-9 Table 8A (Auto populated available ITC) for FY 2018-19 :-

1. Documents (i.e. Invoices, Dr Notes, Cr Notes) issued (i.e. having document date) in FY 18-19 but reported by the supplier in any of his GSTR-1 return for the period after Sep-2019 (which was the last return allowed for reporting FY 18-19 documents).

2. Documents issued in FY 18-19 and reported by the supplier in any GSTR-1 upto Sep-2019, but that return was "Filed" after the annual cut-off date of 31-Oct-2019 (the later of the 2 due dates for filing Sep-2019 GSTR-1 return, the last return as indicated in point no. 1 above).

3. Reverse Charge Documents (i.e. where reverse charge flag is 'Yes') are excluded from auto-populated ITC in 8A.

4. Documents with counter-party filing status as No (= Not Filed) are also excluded from auto-populated ITC in 8A.

NOTE: GSTR-1 with status 'submitted' will still be considered as 'Not Filed', the supplier has to actually 'File' the return after it's submission.

5. Documents where 'Place of Supply' reported in 2A is different from Recipient's 'Place of Supply' will also be excluded.

6. Documents issued (i.e. document date as per 2A is) after the date on which supplier's GST registration is cancelled.

7. Obviously, documents with Document Date not falling in FY 2018-19 are excluded from 8A Auto-populated ITC.

8. The original documents which are already Amended within the allowed period and filing cut-off date (as per above point no. 1 and 2).

NOTE: if amendment/s are made for any other details except for recipient's GST No. then, the amended document will be included in GSTR-2A and in 8A Auto-populated ITC. Otherwise your 2A and so you 8A will Not show the amendment if your GST number was changed(removed) by the supplier during the amendment.

9. Amendments 'Filed' After the allowed period and filing cut-off date are ignored(excluded) from 8A, and therefore the corresponding original document will be included in 8A figures.

10. Also, the Govt. may implement from time-to-time any additional checks that can (based on system driven data) identify documents/ITC that is outright ineligible and therefore, may get excluded from 8A computation.

Hope

I have learned from some colleagues that, for some days the GST portal allowed amendments to FY 18-19 documents even after the allowed period / prescribed time limit, and that it may happen again for upcoming years.

So i am curious to find out the outcome of the following scenario :- continuing with relevant FY from above example, what if a document with a document date from FY 18-19 is amended after the allowed period but the document date is amended(changed) to a date from the next FY 19-20. So now the amended document belongs to FY 19-20 and therefore it's reporting time limit didn't expire at the time of making the amendment, but the time limit for the FY of the original document's date had expired. So what will happen to such original and amended document during system computation for 8A figures of FY 18-19 and FY 19-20?

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