ITC CREDIT IN GSTR9, Goods and Services Tax - GST

[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

Posts / Replies

[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.

[MaruthiRam Gullapalli]

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.