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GSTR 9 ITC filling

Anshuman Basu (account -GST) (1549 Points)

27 September 2020

Please slove my problem regarding 18-19 GSTR 9 filling:-

GSTR 2A of 18-19 is Rs 359000/-
GSTR 3B of 18-19 is Rs 29000/-(17-18 ITC Rs 800/- include)

Books of accounts Of 18-19 is Rs 21000/-

Please note:

We purchased a Car in fy 18-18. We not take ITC for Rs 350000/-as block credit.

Actual ITC of (18-19) 29000-800=28200/-

Books of accounts 21000/-

We are not entry by mistake few purchase bill in our books of account and balance sheet was final

please guide me how I show above figure in column wise in GSTR 9?

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6 Replies

Munganda chandrashekar (8 Points)
Replied 27 September 2020

If u generate GSTR 9 in GST portel some auto amounts Will come now u do the following changes in part-III ITC

Changes to be done in part III

-6A will auto generate from 3B data filed
-show ₹29000 in 6B

-8A will auto generate from 2A data
-Now u show 350000 in 8F

Still the difference will come don't worry as GSTR 9C is not applicable no need for further clarification.

change the opening balance in year 19-20 and continue

As u can't revise the income tax return and it is painful too...................

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 28 September 2020

Your ITC for Fy 2018-19 as per Books will be 28200(29000-800).
As per GSTr 3B it's 29000/- for Fy 2018-19.

Report 28200/- in table 6B , there will be difference of 800 in table 6J , so report Rs. 800 in 6M , now the 6o will be match with 6A.

The amount reported rs.28200 in table 6B will be autopopulate in Table 8B & there will be difference in table 8D as being auto-calculated for Rs .330800 (359000-28200) , Report 330800/- in table 8F.

Anshuman Basu (account -GST) (1549 Points)
Replied 28 September 2020

Sir

Thanks for your answer. My calculation given below pl check.May be I am wrong

I am going to report accordingly my books which was finalized

Books of accounts +17-18 ITC i.e 21000+800=21800 put in 6b

6a-29000/-

6m-7200/

now the 6o will be match with 6A

The amount reported rs.21800 n table 6B will be autopopulate in Table 8B

8c = - 800/- this figure shows in 17-18 GSTR 9 column no 13

& there will be difference in table 8D as being auto-calculated for Rs .336400(359000-21800-800) , Report 336400/- in table 8F.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 28 September 2020

Dear Anshuman
In your query you have have availed 29000/- in GSTR 3B Fy 2018-19 Which includes 800/- of previous year , that means your ITC as per Book for Fy 2018-19 shall be 28200 (29000-800) ?????
plz clarify

Anshuman Basu (account -GST) (1549 Points)
Replied 28 September 2020

I claim rs 29000/- including 17-18 ITC Rs800/- in 3b.

But we are not entry few purchase bill for rs 7200/-.and balance sheet was final. In our books of accounts is 21000/- is our ITC

Bhavika Kothari (CA) (1258 Points)
Replied 09 October 2020

The last date to take ITC for 2018-19 was when you filed return for the month of September 2019. Now since that date is passed you cannot take this ITC