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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 ..... ineligible ITC availed - how to show in GSTR 9 X X X X Extracts X X X X X X X X Extracts X X X X ..... ks 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 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve purchased services from AVG Logistics ( local purchase ) on 22.10.2018 Taxable value ₹ 17528 GST 18% IGST - nil CGST ₹ 1577.52 SGST ₹ 1577.52. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the 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 receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed packing materials from DFS Agri Foods Pvt Ltd ( interstate ) via Delivery chalan No. 1 dated 05.10.2018 Taxable value ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST portal GSTR 2A . So I reversed the said IGST ₹ 60790.50 in the month of March 2019 in Table 4. Eligible 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 Kas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hish Gupta: The Reply: Dear Sir Reply to query 1: * Correct the head wise availment 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appear like this only and as a supporting clarification, the invoice wise details may be uploaded along 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 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, this amount will appear as difference in Form GSTR-9 and you may pay the same by way of filing Form DRC-03. X X X X Extracts X X X X X X X X Extracts X X X X
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