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Negative Difference in 8D

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Tide

Taxpayer

54 Points Posted on 01 February 2022

There is negative difference showing in 8A of ₹2000 IGST. This is on account of credit note issued by supplier, which was shown in ITC Others Reversal in GSTR3B - also shown in Table 7. What is to be done now? The ITC of the credit note has already been accounted for in 3B, but difference is still showing.

Thank you

Replies (3)

Quick Summary

A user is experiencing a negative difference in Table 8D of their GSTR-9, amounting to ₹2000 IGST, following a supplier's credit note. The credit note was correctly reflected as an ITC reversal in GSTR-3B. Another user suggests that if the difference matches the reversed credit note amount, the table can be left as is, as it's likely a calculation format issue with GSTR-9. While an inspection notice might arise, a proper explanation should suffice.

CA Akshay Hiregange

Partner - Audit & Assistance

3708 Points Posted on 01 February 2022

Is diff in 8A or 8D? Whether the same was disclosed by supplier in his GSTR 1 and similarly considered by you in GSTR 3B as reduction of ITC? Please ensure you give clear information for a fruitful answer

Tide

Taxpayer

54 Points Posted on 01 February 2022

Extremely sorry. Difference in 8D. Credit note against supply was uploaded by supplier in his GSTR1. And we disclosed it in reversal of ITC in GSTR3B.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 02 February 2022

Its again an issue with the calculation and format of GSTR-9. If the difference is equal to the credit note amount which you have reversed leave table 8 as it is. There will be no issue. A notice will probably come on inspection but your reply will suffice