GSTR 9 filing, Goods and Services Tax - GST

[Mohit Jain]

While filing GSTR 9, We have come across negative figure in Table 8 row no. D. This negative balance is due to shortfall in amount of ITC available in GSTR 2A and that claimed by us(i.e. 8A-8B). I call upon experts to clarify as to what possible recourse can be taken to resolve the issue.

Posts / Replies

[KASTURI SETHI]

There may be two reasons :-

1. Your supplier might not have uploaded the invoices. Hence mismatch..

2. You may have committed mistake.

If mismatch is correct, you will have to pay the differential amount through DRC-3 available on the Common Portal System.

[Ganeshan Kalyani]

The chances are there that the supplier would have filed GSTR-1 by showing trasaction with you in B2C section. Or he must have mentioned wrong GSTIN and thus not reflecting in GSTR-2A.