Table 8A of GSTR 9 - Difference in auto-populated figures

[SaiRajaSekhar Papanapalli]

Dear Experts,

There was a purchase in Nov' 17 with ITC of CGST ₹ 1.03 lakhs and SGST ₹ 1.03 lakhs which was duly claimed in GSTR 3B of Nov' 17 itself.

However, the Supplier filed 2017-18 Returns on 13th June, 2019. He has shown the above sale in his GSTR 1 of Dec'17 but with Correct Invoice date of 10th Nov'17. This ITC is now showing in GSTR 2A of Dec'17.

However, this ITC of ₹ 1.03 lakhs each of CGST & SGST is not getting reflected in Table 8A of GSTR 9 which is auto-populated with data as on 01/05/2019.

Because of this in Table 8D is showing difference of this ITC amount.

Kindly suggest how to resolve this.

Regards

[KASTURI SETHI]

Either lodge complaint with Grievance Redressal Cell or visit jurisdictional GST Range Officer. Such like problem are solved within 2-3 days by Grievance Redressal Cell. It is 24 hrs open now. You must try first at Grievance Redressal. I hope it will be solved.

[Ganeshan Kalyani]

As suggested by Sri Kasturi Sir. you have to file grievance with GST help desk.

[Spudarjunan S]

Dear Sir,

As you said the data auto populated in GSTR-9 is as on 01st May 2019 and the data reflected in Table 8A of GSTR-9 is not as same as data reflected in GSTR-2A. GSTN has given the possibility of variances between GSTR-9 Table 8A and GSTR-2A.

You prepare GSTR-9 Table 8 with the data as it is reflected and let there be difference in Table 8D. In reference to situation explained by you the amount reflecting in Table 8D would be "Negative". Once the balance is Negative you don't proceed further for 8E & 8F. However, ensure that for the ITC availed you have proper tax invoices and the same has been availed before 25th October 2018.

[Ganeshan Kalyani]

It is technical issues. You have helped others in this forum by sharing the reply of the GST helpdesk. Though one proceeds with the return with the reply of helpdesk in future the query may arise and to handle that one must have proper working of the return.

[SaiRajaSekhar Papanapalli]

Spudarjunan ji, thank you for your suggestion. I will leave the difference as it is and file GSTR 9 as suggested by as we have Invoices to support the ITC.

Kasturiji and Ganeshanji, thanks for your inputs.

[KASTURI SETHI]

Dear Querist,

There are two paths to reach your destination :-

1. One path is straightway and simple.

2.Second path is bumpy and in a zig-a-zag way.आ बैल मुझे मार

It is your option whether to ask for trouble or not. Leaving the gap open is the last resort.

The last resort is always intelligent step in the last stage when there is a paucity of time. Here is no dearth of time.

What is the hindrance in lodging the complaint with helpdesk ? Throw your ball in the court of Grievance Redressal Cell and be burden free and tension free. Last date of filing of Annual Return is far away. Why are you in a hurry ?

Whenever returns are to be checked, first of all 'mismatch' will be the 'victim' whether positive negative or positive. Intelligent and full of insight is he who "Nips the evil in the bud".

Decision is yours. I have performed my duty.

AI Summary

GSTR-9 Table 8A mismatch: lodge GST grievance or file return accepting negative Table 8D after verifying invoices. Taxpayer faces an auto-population mismatch between GSTR-9 Table 8A (data as of 01/05/2019) and GSTR-2A due to late supplier filing. Options advised: lodge grievance with the GST helpdesk or prepare GSTR-9 using auto-populated figures, accept the variance reflected as a negative in Table 8D and refrain from filling Tables 8E/8F. Maintain proper tax invoices and confirm ITC was availed before the prescribed cutoff to substantiate the claim.