GSTR 9 Table 8A

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Dear sir,
How to work out to match Gstr2a portal data with Annual return GSTR 9 Table 8A
Replies (7)
in such cases the table can be matched exactly or not but you have to claim ITC as per your books
prepare a reconciliation statement between inputs in GSTR-2A and your Input register to find out reasons for differences. some of the reaskns can be as below

1. Inputs not available in GSTR-2A - check physocal invoices to check whether Our GST No. and other details as mandatory were available if not same has to be reversed in GSTR-9

2. Inputs available in GSTR-2A but not in books - check whether these invoices were accounted in 2018-19, if yes show in Table 10-13 of GSTR-9, otherwide to be Table 8 as input available but mot availed

3. Amounts not matching between input register and GSTR-2A - check manual invoices if matching with input register then no action otherwise necessary adjustment to be made. (Note: only decrease in input is allowed in GSTR-9)

4. IGST availed as CGST and SGST and vice versa - In such cases if it wrongly accounted in books then you may have to reverse same in gSTR-9 and pay through DRC-03
Sir I want to ask if a smaller dealer who deals in only 5 - 6 cr turnover and by any reason like death of proprietor, etc he is changing GSTIN and many of the dealers have not been shown bills on his GSTIN then what will happen for those small taxpayers like this.

by keeping correct values in GSTR-9, can we go to appeal when he noticed by government.
if some dealers are not uploading his bills why will he take a huge loss can he go to appeal or can he do anything legally.

please suggest.
If your input credit is genuine i.e., valid invoice is available where your GST No. And vendor GST No., addresses and other details as per Invoice rule is available then yoh need not reverse input credit even if vendor has not uploaded. However if you dont have valid invoice, then you have to reverse credit. The same is said by me in point 1 above
Both are auto-populated figures. The gap usually comes due to the returns filed by your suppliers after May 2019 as the Annual return do not consider such entries.

However there are instances where even after considering such entries there might be variance which is technical problem. That's the reason the recent circular clarifies that Table 8 is mere disclosure and it will not be taken up adversely by department.

W.r.t claiming ITC better follow your books of you have received valid invoices.
ok sir thank you very much I need these genuine answers
Any other suggestions sir

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