TMI Blogineligible ITC availed - how to show in GSTR 9X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir Query No: 1 I have purchased services from Spices Board, Kerala ( Interstate purchase ) on 04.02.2019 Taxable value ₹ 10000 IGST 18% ₹ 1800. I have shown my purchases as below: As per Books Taxable value GST 18% IGST CGST SGST 04.02.2019 10000 1800 0 0 But the supplier Spices Board, uploaded in the GST portal as per GSTR 2A As per GSTR-2A Taxable value GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18% IGST CGST SGST 10000 0 900 900 I have availed the said ITC in GSTR 3B as per my books with IGST ₹ 1800. I request you to advise me how to fix this issue and where to show this amount in GSTR 9 . Query No: 2 I have purchased services from AVG Logistics ( local purchase ) on 22.10.2018 Taxable value ₹ 17528 GST 18% IGST nil CGST ₹ 1577.52 SGST ₹ 157 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.52. But the Supplier AVG Logistics is not a registered dealer. I have shown my purchases as below: As per Books Taxable value GST 18% IGST CGST SGST 22.10.2018 15728 0 1577.22 1577.22 On verification, as the supplier AVG Logistics has not uploaded his invoice in the GST portal GSTR 2A . As per GSTR 2A Taxable value GST 18% IGST CGST SGST 00 0 00 00 00 I have availed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said ITC in GSTR 3B as per my books with CGST ₹ 1577.22 and SGST ₹ 1577.22 . I request you to advise me how to fix this issue and where to show this amount in GSTR 9 and how to pay this amount with interest in GSTR 9 . Query No: 3 I have received packing materials from DFS Agri Foods Pvt Ltd ( interstate ) via Delivery chalan No. 1 dated 05.10.2018 Taxable value ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 337725 IGST 18% 60790.50 CGST nil SGST nil .( this is not a purchase ) I have wrongly shown it as my purchases as below: As per Books Taxable value GST 18% IGST CGST SGST 05.10.2018 337725 60790.50 0 0 On verification, as the supplier has not uploaded his invoice in the GST portal GSTR 2A . So I reversed the said IGST ₹ 60790.50 in the month of March 2019 in Table 4. Eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble ITC ( B) vide GSTR 3B . As per GSTR 3B Taxable value GST 18% IGST CGST SGST 4( B ) ITC reversed 00 00 60790.50 00 00 I request you to advise me how to fix this issue and where to show this ITC reversed amount in GSTR 9 . Thanking you Yours faithfully S Rajendran - Reply By Kashish Gupta - The Reply = Dear Sir Reply to query 1: Correct the head wise availm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of credits in return to be filed for current month. Reverse the credit from IGST and avail it under head CGST and SGST . In GSTR-9 for FY 2018-19, the amount will auto-populate in table 8A while the credit claimed is under other heads. So, the amount will appear as a difference. Let it appear like this only and as a supporting clarification, the invoice wise details may be uploaded alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with Form GSTR-9C . - Reply By Kashish Gupta - The Reply = Reply to Query No. 2 Since the invoice is not appearing in Form GSTR-2A because supplier has not taken registeration under GST law, he is forgely recovering the money in the name of tax. Since the credit was claimed during the year, this amount will appear as difference in Form GSTR-9 and you may pay the same by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing Form DRC-03 . - ineligible ITC availed - how to show in GSTR 9 - Query Started By: - S Rajendran Dated:- 19-8-2020 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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