ITC From Input Service Distributor, Goods and Services Tax - GST

[ABHISHEK K]

I have received ITC from Input Service distributor in July 2020 which is appearing in GSTR-2A & GSTR-2B of July 2020.

The input received from ISD is not appearing in table 8 of GSTR-9 (Annual Return) of FY 2020-21 due to which there is difference in table 8A and table 8B (ITC claimed and ITC availed). My query is :

1. Whether ITC received from ISD appear in table 8 of annual return or not ?

Posts / Replies

[KASTURI SETHI]

It should appear in Column 8 A and B, it being auto populated. You should lodge complain with Grievance Redressal Cell.

[ABHISHEK K]

Thank You Sir.

[Shilpi Jain]

Also note that if the provisions of law are fulfilled for you to avail the credit, then amount not appearing in the said table may just be another technical issue. Further, it had been mentioned earlier in one of the press-releases that the table 8is just for information purposes like an MIS and should not be required to reverse credit.

[KASTURI SETHI]

Yes. Reversal is not required but procedural/technical lapse has to be avoided. In order to avoid unnecessary litigation, matter should be brought to the notice of Grievance Redressal Cell. The problem will be solved without any harm to the assessee. It appears to be technical snag in the functioning of software.