Question ID :
44761
GSTR 9 AND GSTR 9C ISSUE
Negative difference in Table 8 of GSTR 9:
1. Due to ITC taken, but necessary invoice was never uploaded by supplier (finally reversed within due time) and
2. Due to ITC taken for previous year, duly reflected with stipulated time and reflected in GSTR 9 of PY.
Difference in table 9 of 9C:
1. Due to outward supply of previous year duly amended in GSTR1 and GSTR3B of July next year and
2. Due to ITC taken, but necessary invoice was never uploaded by supplier (finally reversed within due time) as above.
How to resolve or show the same
Posted by
CA. SURAJ KUMAR CHOUDHARY
on
Dec 18, 2024
Filed Under
GST
o resolve negative differences in GSTR-9 Table 8 & GSTR-9C Table 9, follow these steps:
GSTR-9 (Table 8 - ITC Reconciliation)
ITC claimed but supplier didn’t upload invoice (later reversed) ? Show in Table 8D, as ITC was unavailable but reversed.
ITC of the previous year claimed within time ? If reported in last year’s GSTR-9, no adjustment is needed. Mention in Table 12 of GSTR-9C.
GSTR-9C (Table 9 - Tax Liability Reconciliation)
Outward supply of the previous year amended later ? Report in Table 10/11 of GSTR-9 and reconcile liability in Table 9 of GSTR-9C.
ITC taken but supplier invoice missing (later reversed) ? Show in Table 12 of GSTR-9C as ITC reversed.
Posted by
SACHIN KUMAR RAI on
Feb 28, 2025