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ANNUAL RETURN ITC AVAILABLE AS PER 2A

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MURALIDOSS

INCOME TAX PRACTITIONER

1023 Points Posted on 22 September 2020

SIR,

AS PER 2A MONTH WISE IGST AVAILABLE AS WE TAKEN IS RS.1300000/-

BUT IN ANNUAL RETURN 9 COLUMN NO.8 (OTHER ITC INFORMATION) SHOWS ONLY 1000000/-

WHERE TO RECTIFY OR REPORT THE SAME.

Replies (5)

Quick Summary

This discussion addresses a common issue where the Input Tax Credit (ITC) shown in GSTR-2A for the financial year 2018-19 (Rs. 13,00,000/- IGST) differs from the amount reported in Column 8 of the GSTR-9 annual return (Rs. 10,00,000/- IGST). Potential reasons explored include differences in the place of supply, reverse charge transactions, and the timing of supplier GSTR-1 filings. Advice is given to check credit/debit notes and the filing dates of suppliers' GSTR-1 returns, as credits filed after the September 2019 due date may not be available.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 22 September 2020

Give more details...

AJAY KUMAR

accountant

161 Points Posted on 23 September 2020

Brother 17_18 itc show In 2a but r9 show only itc partain to current year so diffrance is clear other reasons is place of supply and reverse charge to check all this 2a vs r9

MURALIDOSS

INCOME TAX PRACTITIONER

1023 Points Posted on 23 September 2020

ALL BELONGS TO 2018-19 F.YEAR,

SIR,

THERE IS NO RCM,

GSTR 1 APRIL -18 TO MARCH-19 FORM 2A SEPARATELY DOWNLOADED FOR EACH MONTH, ARRIVED TOTAL 1355000/- AS IGST (I.E. ITC AVAILABLE AS PER 2A FOR 2018-19) AND WE CLAIMED ALSO THE SAME,

BUT TRY TO FILE ANNUAL RETURN 9 COLUMN NO.8 (OTHER ITC INFORMATION) SHOWS ONLY 1000000/-AS IGST

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 23 September 2020

Dear Mr Muralidoss...

Check out the details in Credit / Debit Note column....

Otherwise file complaints to GSTN...

CA Mayur Todmal

Practicing CA

4900 Points Posted on 24 September 2020

Check for date of filing of GSTR1/5 by your supplier. If filing dates of GSTR1/5 are after due date of GSTR1 for Sept2019, credit not available u/s 16(4)