ITC CREDIT IN GSTR9

[SHIVKUMAR SHARMA]

Dear Sir

some of our Vendor not uploaded their one or two invoice while filling GSTR-1 for the period 2017-18 & upload these invoices in the month of September & October 2019 GSTR-1 return & the same invoices are reflected in our GSTR-2A of September & October 2019.Please advice us where it should be shown in GSTR-9 of 2017-18

[SHIVKUMAR SHARMA]

Please read the month September & October 2018 Instead of 2019

[Ganeshan Kalyani]

In point 8C of GSTR-9.

[SHIVKUMAR SHARMA]

Table 8(C)is for following Transaction :

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018.

In our case we have availed ITC in 2017-18 but Supplier have upload the old invoices of old date in their GSTR1 Return of 2018-19.

Values should be reflected in Table 8C of GSTR 9. Same value should be disclosed in Table 13 as well.

[SHIVKUMAR SHARMA]

Shri MaruthiRam Gullapalli

Table 13 is for ITC availed for previous Financial Year. In our case we are filling GSTR 9 Return for 2017-18 & GST have applicable w e f 01.07.2017 & hence this table is not applicable to any of Tax payer who file the GSTR 9 Return for 2017-18.

[Nandan Khambete]

It will be included in Auto Populated figure in 6A and should be appropriately diclosed in Table 6 only.

In Table 8 as well, it must be included in Auto populated figures of 8A and should be shown in 8B. Kindly check date of Invoice reported by supplier in GSTR 1 of Oct and Sept 2018 is of FY 17-18 Only.

AI Summary

Input tax credit reporting: late supplier GSTR 1 uploads must be disclosed in GSTR 9 per invoice date and auto populated fields.
ITC from supplier invoices uploaded late should be disclosed in Table 8C of GSTR 9; the amount will appear via auto populated figures (notably 6A and 8A/8B) provided the supplier reported the invoice date within the 2017 18 financial year. Table 13 was suggested by one respondent but another indicated it may not apply to 2017 18 filers; consequently the invoice date and auto populated fields govern the correct disclosure.