GSTR 2A not updated in GSTR portal

[S Rajendran]

Sir

My client purchased in March 2019 and availed ITC via GSTR 3B in the month of March 2019.

But his supplier uploaded his invoice via GSTR 1 Amendment for the full value in the month of April 2019 i.e next FY.

But on verification of GSTR 2A on GST portal, the supplier's invoice has not been updated in GSTR 2A.

Now I have to file GSTR 9 within Sep 2020.

How to adjust the difference in GSTR 9 and where to enter the value in GSTR 9.

Thanking You

S Rajendran

[Rajagopalan Ranganathan]

Sir,

Please check details of the financial year. nad revert back.

[KASTURI SETHI]

Table No.6 (M) of Form GSTR-9 is meant for differential ITC adjustment.

AI Summary

Differential input tax credit adjustment to be declared in the annual return table when supplier invoice posts after the relevant year. A purchaser claimed ITC in GSTR-3B for March 2019 but the supplier's amended invoice was uploaded in April 2019 and is not reflected in GSTR-2A, causing a reconciliation difference; confirm the applicable financial year and report the discrepancy as a differential ITC adjustment in the annual return's adjustment table.