Reconciliation of input taken in GSTR-3B vs GSTR-2A as appearing on GSTR-9

[Ishant Lakhani]

Respected Sir/Madam,

I have query on reconciling GSTR-2A which is getting auto populated in GSTR-9 vs GSTR-3B.

My doubt is that for reconciling how should i get the month wise break up of inputs that was appearing as on 01/05/2019 because if i download GSTR-2A as on today date the total of all the months figure which will appear and which is reflecting in GSTR-9 will not match.

Kindly guide how to reconcile the same for filling GSTR-9 so that i can give proper explaination for the difference appearing.

Thank you in advance.

[NISHANT SHAH]

Dear Sir,

Figure that shown in GSTR-2A is B2B supply entered by your supplier in GSTR-1 and figure that

will reflect in GSTR-9 in Table-8A is net of Debit Note/ Credit Note along with B2B. Hence, exact net credit will reflect in Table-8A is correct which is correct

AI Summary

GST input reconciliation: GSTR 9 shows net B2B supplies after debit and credit note adjustments, explaining GSTR 2A variances. GSTR-2A shows B2B supplies as reported by suppliers in GSTR-1 and therefore reflects gross supplier-entered inward supplies; GSTR-9 Table-8A, by contrast, reports the net figure after debit and credit note adjustments together with B2B, so variances between downloaded GSTR-2A month-wise totals and GSTR-9 arise from those post-supply adjustments and the net amount in Table-8A is the operative figure for annual reconciliation.