GSTR 9 filing

[Mohit Jain]

While filing GSTR 9, We have come across negative figure in Table 8 row no. D. This negative balance is due to shortfall in amount of ITC available in GSTR 2A and that claimed by us(i.e. 8A-8B). I call upon experts to clarify as to what possible recourse can be taken to resolve the issue.

[KASTURI SETHI]

There may be two reasons :-

1. Your supplier might not have uploaded the invoices. Hence mismatch..

2. You may have committed mistake.

If mismatch is correct, you will have to pay the differential amount through DRC-3 available on the Common Portal System.

[Ganeshan Kalyani]

The chances are there that the supplier would have filed GSTR-1 by showing trasaction with you in B2C section. Or he must have mentioned wrong GSTIN and thus not reflecting in GSTR-2A.

AI Summary

Input tax credit mismatch may require payment via portal rectification form when annual return shows a negative balance. A negative annual return balance can result from an Input Tax Credit reconciliation mismatch between credit claimed and supplier reported credit; causes include supplier non upload, misclassification or wrong registration number, or taxpayer error. If the shortfall is genuine, the taxpayer must rectify by paying the differential tax liability through the portal's rectification/payment form after verifying supplier filings and return entries.