The days are passing and we are approaching towards the due date for filing the GSTR-9 return, with high pace. GSTR-9 is an annual return that conceives the supplies made and received throughout the year under various tax heads – CGST, SGST and IGST. This is the first time that all taxpayers are filing GSTR 9 annual return form for FY 2017-18. In this scenario when it is being filed for the first time and when it needs to be in compliance with stringent norms of GST, many taxpayers are facing troubles in filing the return. We are highlighting the most common issues faced during the filing along with the keys for resolving them.
Mismatch of ITC Amount in GSTR-9 & GSTR-2A Form
Many taxpayers have witnessed and reported this issue that the amount of Input Tax Credit (ITC) which gets pre-populated in table 8A of Form GSTR-9 mismatches with the amount which is displaying in their Form GSTR-2A.
Solution: The mismatch of ITC amount in Form GSTR-9 and Form GSTR-2A may occur due to the following reasons:
- Amount in GSTR-2A gets auto-populated on the basis of Form GSTR-1 Form which is submitted or filed by the supplier taxpayer. While the amount in table 8A of Form GSTR-9 gets auto-populated only on the basis of Form GSTR-1 filed by the supplier taxpayer. When Form GSTR -1 remains unfilled by your supplier, then the credit of such invoices will not be displayed in table 8A of your Form GSTR-9.
- The amount in table 8A of Form GSTR-9 gets auto-populated only on the basis of Form GSTR-1 which is filed by the supplier taxpayer by 30th April 2019 which is the due date of filing. So in case when ITC on supplies of the F.Y. 2017-18 is reported after 30th April 2019, then it will not get auto-populated in table 8A of Form GSTR-9.
- The table 8A of Form GSTR-9 gets only the latest values auto-populated on the basis of Form GSTR-1, after considering all the alterations made. For instance if an invoice with taxable amount of INR 100/- and tax of INR 18/- was filed in Form GSTR-1 in January 2018 but the amount of taxable value was altered to Rs 90 in March 2018, then the Form GSTR-2A of January 2018 will showcase ITC of INR 18 while the Form GSTR-2A of March, 2018 will showcase ITC of INR 16.20, and the table 8A of Form GSTR-9 will constitute ITC of INR 16.20 which is the latest value.
- In table 8A of Form GSTR-9, ITC of all those invoices have not taken into consideration in which the place of supply is supplier’s State, and not of receiver’s state. Such values will be displayed in Form GSTR-2A of the recipient. For instance, if a taxpayer of State A goes to State B and takes the staying service from a hotel which is situated in State B, then tax paid by the taxpayer to the hotel of State B will be displayed in his Form GSTR-2A, but will not be reflected in table 8A of Form GSTR-9.
- The value in table 8A of Form GSTR-9 does not consider ITC for the time period for which the recipient taxpayer falls under composition scheme.
Read Also: Explained Input Tax Credit Reversal (GSTR 9 Annual Return)
Proceed to File Button is Not Getting Enabled
Solution: During the time of filing Form GSTR 9, the ‘Proceed to File’ button gets enabled only when the ‘Compute Liability’ is clicked. This button is there only with the sole purpose of computation of late fees.
It’s a noteworthy point that Form GSTR 9 is an irreversible file which means once the Form GSTR 9 is filed, it cannot be amended or revised.
