Question ID :
39227
ANOMALY IN GSTR 2A
What will happen if figures shown in Credit & Liability statement under "ITC as per gstr 2A" and in form 9 under table 8A does not match ?? Please
share your views.
Posted by
SUDIP KUMAR MUKHOPADHYAY
on
Jun 21, 2019
Filed Under
GST
To claim ITC you should have invoice from supliers. for mismatch in GSTR-2A, you should explain it appropriately and consult your GST auditor, if audit is applicable. Even though there is mismatch in ITC, you can proceed to file GSTR-9.
Posted by
CA PRADEEP C B on
Jun 21, 2019
Answer ID :
78879
If the counter Party submit status is no then it will show in credit & liability statement under ITC as per GSTR 2A but it will not be reflected in GSTR 9 under table 8A.
Posted by
AMIT JAJODIA on
Jun 21, 2019
Answer ID :
78880
If the counter Party submit status is no then it will show in credit & liability statement under ITC as per GSTR 2A but it will not be reflected in GSTR 9 under table 8A.
Posted by
AMIT JAJODIA on
Jun 21, 2019
Answer ID :
78881
You can claim ITC in GSTR-9 even if it does not match with GSTR-2A subject to availability of proof of claiming ITC Prepare reconciliation of ITC for future reference and to avoid litigation in future.
Posted by
CA. chunauti dholakia on
Jun 21, 2019
Answer ID :
78888
if the credit as per 2A is more, either you have not taken full credit or the difference is blocked/ineligible credit.
on the otherhand, if credit taken in GSTR2B is more, either there is wrong claim which requires to be reversed, or the vendor has not uoploaded the sales in GSTR 1, which requires to be corrected.
Posted by
CA. VENKITARAMAN K V on
Jun 21, 2019
Answer ID :
78901
There may be several reason for the mismatch between these two. On 14.06.2019, GSTN portal also issue clarification about the same on the portal the link of the same is as attached. You just have to reconcile your respective ITC as availed in books of account.
https://www.gst.gov.in/newsandupdates/read/288
Posted by
Mohit Singhal on
Jun 23, 2019