Annual return 18-19

Anshuman Basu (account -GST) (1556 Points)

27 February 2020  
Sir We has a technical issue regarding to annual Return 2018-19

ITC Claimed in GSTR-3B (₹) show for Rs.1,19,311.06 (Combined IGST+SGST+CGST). But ITC as per GSTR-2A (₹) show for Rs 47,679.36 06 (Combined IGST+SGST+CGST).

The Difference is Rs 71,631.70 (SGST-35815.85 + CGST-35815.85), Its means we take excess in our Books of Accounts.

But actual case is we Paid Rs 71,631.70 (SGST-35815.85 + CGST-35815.85) as  Inward supplies (liable to reverse charge) and take same amount (SGST-35815.85 + CGST-35815.85) as ITC .

This ITC is not shown in our GSTR-2A.

When we put figure in Annual Return 2018-19 column no 8 (D) Difference [A-(B+C)] shown Negative figure of the same amount (SGST-35815.85 + CGST-35815.85)

Now Question is in how We rectify the nagative figure in annual return 18-19