ITC Reversed in GSTR9

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Avchal Patel

31 Points Posted on 22 August 2019

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

38 Points Posted on 22 August 2019

to be shown in table 9

Avchal Patel

31 Points Posted on 22 August 2019

but I have paid valuntory before filling of GSTR 9 .

Akshay Jain

Tax Consultant

650 Points Posted on 22 August 2019

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

7666 Points Posted on 27 August 2019

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.