ITC Reversed in GSTR9

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Avchal Patel

37 Points Joined June 2017

ITC Reversed in GSTR 9 Table 7 (h) (ITC claimed in f y 2017-18 but not available in 2A due to our GSTIN not mentioned by bank on bank charges invoice). Said ITC reversed in GSTR9 & paid on 22/08/2019 through DRC 03 before filing of gstr 9. My query is where I show this payment in GSTR9? ( In table 14 ? but table 14 say Differential tax paid on account of declaration in table 10&11)

Replies (4)

Jaspreet Singh

23 Points Joined October 2016

to be shown in table 9

Avchal Patel

37 Points Joined June 2017

but I have paid valuntory before filling of GSTR 9 .

Akshay Jain

Tax Consultant

1024 Points Joined February 2018

If bank have given your GST no in their bill then you are not required to reverse these ITC because it's your bank's mistake and when your GSTR-2A will mismatch and you will get notice then you can go to appeal with proper invoices.

the Payment made through DRC-03 you are required to furnish those details in table 9 of GSTR-9.

Shivam RC

Student

23688 Points Joined November 2017

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.