Practical Solution For Issues in ITC Reporting in GSTR-9

6/11/2019 Practical Solution for Issues in ITC Reporting in GSTR-9
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Practical Solution for Issues in ITC Reporting in GSTR-9 (https://taxguru.in/goods-and-service-tax/practical-solution-issues-itc-

reporting-gstr-9.html)
 CA Sagar Gambhir (https://taxguru.in/author/casagargambhir/) (https://www.printfriendly.com)

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 (https://taxguru.in/wp-admin/post.php?post=684312&action=edit) 10 Jun 2019 (https://taxguru.in/2019/06/10/)  1,653 Views
 2 comments (https://taxguru.in/goods-and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html#pcomments)
GST law was supposed to Simply the Indirect Tax Practice & Compliance thereof. But the same seems to be nightmare. Annual GSTR 9
format introduced by GST Authorities has lot of complications being faced by Taxpayers & Tax Professionals. Government has recently
given clarification on some issues, but a lot of clarifications are still awaited. Government in its Initial statement defined GST as Good &
Simple Tax. But the same seems to be a very much complicated.
GST annual return filing is mandatory for all entities having GST registration, irrespective of turnover during the financial year. Hence, even
businesses that have obtained GST registration and having even NIL turnover must file annual return. GST registration holder who has
obtained the registration anytime before 1st April 2018 are required to file GST annual return for the financial year 2017-18 on or before 30th
June 2019 in form GSTR 9. Thus all the registered entities has to file the same in the next Few Days only, after Due Date being extended for
a very long span of Time.
When it comes to Tax Compliance, First question comes to mind of every Taxpayer that eligible ITC need to be availed in proper manner &
should not be lapsed. Reporting of ITC in incorrect manner may bring hardship to Taxpayer. Few Issues being faced in general have been
compiled & suggested Solutions & manner of reporting thereof has been discussed in this article.
There are 3 sets of Records available with registered entity :
Bills / Books of Accounts

GSTR 3B
GSTR 2A
There may be mismatch in the figures of ITC between these records & the same may consists of following:
Case 1 : No Mismatch
BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
– 5 5 – 5 5 – 5 5
Presentation in GSTR-9
GSTR 9 – Point 6B
IGST (Rs.) CGST (Rs.) SGST (Rs.)
– 5 5
Case 2 : Non Reporting of ITC in GSTR 2A
Bill not in GSTR 2A due to any reason like :
Counter-Party did not filed GSTR 1 yet

Counter-Party filed GSTR 1 with our Bill shown in B2C
Counter-Party filed GSTR 1 with our Bill shown with GSTN of other party
In GSTR 1 Counter Party wrongly clicked Composition tick on our Bill
Counter-Party filed GSTR 1 without our Bill etc
https://taxguru.in/goods-and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html 1/9
20 – – 20 – – – – –
GSTR 9 – Point 6B
20 – –
Case 3 : Reporting of ITC in GSTR 3B in next month within 2017-18
– 15 15 – 15** 15** – 15 15
**Bill not in correct month in GSTR 3B in FY 2017-18, But shown next month in FY 2017-18
GSTR 9 – Point 6B
– 15 15
Case 4 : Reporting of ITC for 2017-18 in GSTR 3B in next year i.e. 2018-19
– 20 20 – – – – 20 20
GSTR 9 – Point 6B GSTR 9 – Point 8C & 13
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.)
– – – – 20 20
Case 5 : Non-Reporting of ITC for 2017-18 in GSTR 3B till 31.03.2019 i.e. ITC Lapsed
– 25 25 – – – – 25 25
GSTR 9 – Point 6B GSTR 9 – Point 8E
– – – – 25 25
Case 6 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified Same Year)
– – – -** – – – – –
** Wrongly Claimed Rs.60 ITC in July-17 GSTR-3B and Reversed the same in Sept-17 in GSTR 3B. Consequent effect in FY 2017-18 being
Zero.
GSTR 9 – Point 6B
– – –
Case 7 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified in FY 2018-19)
– – – 70 – – – – –
GSTR 9 – Point 6B GSTR 9 – Table 12
– – – 70 – –
Case 8 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Not rectified till 31.03.19)
– – – 80 – – – – –
GSTR 9 – Point 6B GSTR 9 – Table 12
– – – – – –
Note: There is no actual Bill but ITC was wrongly availed in GSTR 3B. Hence need to pay now Rs.80 in DRC 03 with Interest.
Case 9 : Reporting of ITC for 2017-18 in GSTR 3B in next year i.e. 2018-19 (Bill not in GSTR 2A)
– 45 45 – – – – – –
GSTR 9 – Point 6B GSTR 9 – Point 8C & 13
– – – – 45 45
Case 10 : Non-reporting of ITC for 2017-18 in GSTR 3B till 31.03.2019 i.e. ITC Lapsed
(Bill not in GSTR 2A)
– 50 50 – – – – – –
– – – – 50 50
Case 11 : Excess ITC not related to our company, wrongly shown by Counter Party in GSTR 2A
– – – – – – 110 – –
GSTR 9 – Point 6B GSTR 9 – Point 8F
– – – 110 – –
Case 12 : ITC is ineligible / blocked credit u/s. 17(5) in GSTR 2A
120 – – – – – 120 – –
GSTR 9 – Point 6B GSTR 9 – Point 8F
– – – 120 – –
Case 13 : CGST – SGST wrongly shown as IGST in GSTR 3B, not rectified upto 31.03.19
i.e. Correct ITC lapsed & Wrong ITC availed not rectified
– 65 65 130 – – – 65 65
– – – – 65 65
IGST Rs.130 i.e. wrong availment of ITC to be deposited in DRC 03
Case 14 : CGST – SGST wrongly shown as IGST in GSTR 3B, but rectified upto 31.03.18
– 70 70 -** 70 70 – 70 70
** Rs. 140 IGST Credit wrongly availed in July-17 but reversed in Dec-18, hence effect in 3B comes to Zero.
– 70 70 – – –
Case 15 : CGST – SGST wrongly shown as IGST in GSTR 3B, but rectified in FY 2018-19
– 75 75 150 – – – 75 75
GSTR 9 – Point 6B GSTR 9 – Point 8C & Table 13 GSTR 9 -Table 12
IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST (Rs.) CGST (Rs.) SGST (Rs.) IGST CGST SGST
(Rs.) (Rs.) (Rs.)
– – – – 75 75 150 – –
Information extracted for GSTR 9 from above Tables
Table IGST (Rs.) CGST (Rs.) SGST (Rs.) Value derived from
6A – ITC of 3B 450 90 90 Auto Populate from GSTR 3B
6B – Correct ITC of 3B 20 90 90
6J (Auto Difference) 430 0 0 Table of Question 70+80+130+150 (Case 7 + 8 + 13 +15)

– ITC wrongly availed in 3B
8A – ITC of 2A 230 275 275 Auto Populate from GSTR 2A
8B – Correct ITC of 3B 20 90 90 Auto fetch from 6B
8C – ITC of 17-18 claimed in 18-19 0 140 140
8D – Difference 210 45 45 Auto fetch (Reason is 8E+8F + Difference of 8D-8E-8F)
8E – ITC not availed 0 140 140 Rs. 25+50+65 (Case 5,10 & 13)
8F- ITC not eligible 230 0 0 Rs. 110+120 (Case 11 & 12)
8D Minus 8E Minus 8F i.e. Not in GSTR 2A -20 -95 -95 IGST Rs.20 Case No.2 and CGST/SGST Rs.45+50 Bill 9
& Case 10 not in GSTR 2A
Table 12 – ITC Reversed in FY 2018-19 220 0 0 IGST Rs.70+150 (Case 7 & 15)
Table 13 – ITC Claimed in FY 2018-19 0 140 140 Equals to Table 8C
ITC as per Bills 20 370 370 8B + 8C + 8E
Payment to be done for 210 0 0 Rs.80 Case No. 8 + Rs. 130 Case No.13
Un-rectified ITC availment (DRC 03)
Please refer all the relevant section, rules, notifications and amendments as applicable. The Author is not responsible for any losses
incurred. Content is merely for sharing knowledge & Educational Purpose only. Author can be reached at casagargambhir@gmail.com
(mailto:casagargambhir@gmail.com) for any queries, issues & recommendations
Tags: goods and services tax (https://taxguru.in/tag/goods-and-services-tax/), GST (https://taxguru.in/tag/gst/), GST Return (https://taxguru.in/tag/gst-return/),
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Name: CA Sagar Gambhir (https://taxguru.in/author/casagargambhir/)

Qualification: CA in Practice
Company: N/A
Location: Ludhiana, Punjab, IN
Member Since: 29 May 2019 | Total Posts: 4 (https://taxguru.in/author/casagargambhir/)
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 2 Comments
AVINASH says:
Very good article thank you
 June 10, 2019 at 12:04 pm (https://taxguru.in/goods- Reply (/goods-and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html?replytocom=2056896#respond)
and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html/#comment-2056896)
casagargambhir says:
Thank you Sir for your appreciation
 June 10, 2019 at 7:43 pm Reply (/goods-and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html?replytocom=2056953#respond)
(https://taxguru.in/goods-and-service-tax/practical-solution-issues-itc-reporting-gstr-9.html/#comment-2056953)
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 (https://taxguru.in/) » Goods and Services Tax (https://taxguru.in/category/goods-and-service-tax/) » Articles (https://taxguru.in/type/articles/)

Practical Solution for Issues in ITC Reporting in GSTR-9 (https://taxguru.in/goods-and-service-tax/practical-solution-issues-itc-

 CA Sagar Gambhir (https://taxguru.in/author/casagargambhir/) (https://www.printfriendly.com)

There are 3 sets of Records available with registered entity :

Bills / Books of Accounts

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

IGST (Rs.) CGST (Rs.) SGST (Rs.)

Case 2 : Non Reporting of ITC in GSTR 2A

Bill not in GSTR 2A due to any reason like :

Counter-Party did not filed GSTR 1 yet

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

IGST (Rs.) CGST (Rs.) SGST (Rs.)

Case 3 : Reporting of ITC in GSTR 3B in next month within 2017-18

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

IGST (Rs.) CGST (Rs.) SGST (Rs.)

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8C & 13

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8E

Case 6 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified Same Year)

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

IGST (Rs.) CGST (Rs.) SGST (Rs.)

Case 7 : Excess-Reporting of ITC for 2017-18 in GSTR 3B (Rectified in FY 2018-19)

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Table 12

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Table 12

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8C & 13

(Bill not in GSTR 2A)

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8E

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8F

Case 12 : ITC is ineligible / blocked credit u/s. 17(5) in GSTR 2A

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8F

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8E

IGST Rs.130 i.e. wrong availment of ITC to be deposited in DRC 03

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8E

BILLS : 2017-18 GSTR 3B : 2017-18 GSTR 2A : 2017-18

GSTR 9 – Point 6B GSTR 9 – Point 8C & Table 13 GSTR 9 -Table 12

Information extracted for GSTR 9 from above Tables

6A – ITC of 3B 450 90 90 Auto Populate from GSTR 3B

6J (Auto Difference) 430 0 0 Table of Question 70+80+130+150 (Case 7 + 8 + 13 +15)

8A – ITC of 2A 230 275 275 Auto Populate from GSTR 2A

8B – Correct ITC of 3B 20 90 90 Auto fetch from 6B

8C – ITC of 17-18 claimed in 18-19 0 140 140

8D – Difference 210 45 45 Auto fetch (Reason is 8E+8F + Difference of 8D-8E-8F)

Table 13 – ITC Claimed in FY 2018-19 0 140 140 Equals to Table 8C

ITC as per Bills 20 370 370 8B + 8C + 8E

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