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

User Faces Negative Figure in GSTR 9 Due to ITC Shortfall; Possible Resolution via DRC-3 Payment A user encountered a negative figure in Table 8, row D, while filing GSTR 9 due to a shortfall in Input Tax Credit (ITC) between GSTR 2A and what was claimed. Experts suggested that the issue might arise from the supplier not uploading invoices or filing errors. To resolve this, the user may need to pay the differential amount via DRC-3 on the Common Portal System. Another possibility is that the supplier filed GSTR-1 incorrectly, either by listing the transaction under B2C or using the wrong GSTIN.