Tide (Taxpayer) (76 Points)
01 February 2022There 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
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 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)
(76 Points)
Replied 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)
(15907 Points)
Replied 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
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