GSTR 9 FY 219-20

Since the material is received in the month of April u become eligible to claim ITC in April '19 . So same would be claim in GSTR 3b for April '19 but same was reflected in GSTR 2A of 18-19 ryt?

U will show the ITC claimed for FY 18-19 availed during Apr-Sep 19 in table 6b of gstr9 which will reconcile table 6(gstr9 v.gstr3b) but will create difference in table 8 (gstr-2a v.gstr9) there would be difference of sum which will reflect a claim of 18-19

Originally posted by : Surajit Sarkar
	Tablet 6 b column input details mention 3b or Books wise. kindly clarify

Basically 3b's figure will reflect here unless ITC as per books is less than 3b

Your Answer is not clear.

Both Table 8C or 13 refers to goods pertaining to 2019-20 but credit availed between Apr' 20 to Sep '20. This is clear.

But which Table refers to  goods pertaining to 2018-19 reflected in GSTR 2A of 2018-19 but credit availed in GSTR 3B of 2019-20 in Apr' 19. There is no such Table in GSTR 9 for this.

That's why GSTR 9 Table 8D reflects Negative Balance which indicates a Claim on us and that is unfair.

If Table 8D balance is positive, it's good because that means less credit availed through GSTR 3B in contrast to available credit in GSTR 2A.

How to avoid this negative balance?