Purchase made during the month of March 2018. But the supplier including the sales in Apr 2018 - GSTR1.
Therefore GSTR 2A mismatched. So where to shown Mismatch credit in GSTR9 in the FY 2017-18?
The difference shall get captured table 8 of GSTR 9. but the mismatch is is still rectified with in Section 37(3)-proviso" Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier" +2/2018-ROC extended till March 19. So, your supplier had rectified the omission before the time limit.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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