Difference in GSTR-2A and GSTR 9, In the process of preparing and filing of GSTR 9 annual return for previous year, and observing the difference in input tax credit (ITC) as per consolidated GSTR-2A and table 8A of GSTR-9. Finding the difference and complete reconciliation of the difference we should aware of the reasons for difference in GSTR 2A and GSTR 9 annual return.
Reasons for difference in GSTR-2A and GSTR 9 annual return:
1. Amendment of Tax invoices
The table 8A of Form GSTR-9 gets only the latest values auto-populated on the basis of Form GSTR-1, after considering all the alterations made. the table 8A of Form GSTR-9 will constitute ITC which is the latest value.
2. GST Composition Scheme
The Figures in table 8A of Form GSTR-9 do not contain ITC for the period during which the recipient taxpayer was under composition scheme.
3.Filing of GSTR-1 by supplier after due date
Amounts in Table 8A of FORM GSTR-9 are auto-populated only for those FORM GSTR-1 which were furnished by the related dealers within the due date. Therefore, Input Tax Credit on supplies made during the respective financial year , if reported beyond the said date by the respective supplier, will not get auto-populated in said Table 8A.
Section 16(4) of GCST also impose restriction on availment of ITC beyond last date to file return for September 2019.
4.Place of supply different than the registered State
The invoices for which place of supply is different than state of recipient will not be reflected in Table 8A. Check place of Supply column of GSTR-2A, if invoices having different state than your state you can not avail ITC for such invoices.
5. GSTR-1 filed but not submitted by the supplier.
GSTR-2A populates data from saved/submitted/filed GSTR1 by supplier, however Table 8A of GSTR 9 captures data only from filed GSTR 1 by supplier. Sometime dealer feeds data in GSTR-1 but fails to verify GSTR-1 by EVC/DSC. In such case status of GSTR-1 shows as “non-submitted” in GSTR-2A. Such “non-submitted” invoices will not reflected in table 8A.
6.Invoices in GSTR-2A where Reverse Charge column is marked as “Y”
Invoices & Debit/Credit Notes in GSTR 2A where reverse charge is marked as applicable (Yes) are excluded from Tale 8A of GSTR-9. Input tax credit for such invoices not available. Difference in GSTR-2A and GSTR 9
Also read Notice u/s 46 for not filing GST Return