GSTR 9 is the annual return filed by all taxpayers at the end of the financial year. It contains all the details of inward and outward supplies. Certain clarifications are issued to settle the issues raised by taxpayers while filing Form GSTR 9.
The Clarifications which are issued in this regard are:
- Taxpayers have reported differences in the figures of Input Tax Credit in Table 8A of Form GSTR 9 and Form GSTR 2A. This may be because of the following reasons:
- Figures in Form GSTR 2A are auto-populated which are based on the Form GSTR 1 either filed, saved or submitted by the supplier taxpayer. But the figures in Table 8A of Form GSTR 9 are auto-populated which are based only on the Form GSTR 1 filed by the supplier taxpayer. If the Form GSTR 1 is not filed by the supplier, input tax credit relating to those invoices will not appear in Form GSTR 9.
- Figures in Table 8A of Form GSTR 9 are auto-populated only if the supplier taxpayer has filed the Form GSTR 1 before the due date of filing i.e. before April 30, 2019. If the Form GSTR 1 is not filed within stipulated time period input tax credit will not get auto-populated in Table 8A of Form GSTR 9.
- Table 8A of Form GSTR 9 will show figures that are latest and are auto-populated based on the filed Form GSTR 1 i.e. after taking into consideration any amendment made.
- Table 8A of Form GSTR 9 will not include figures of input tax credit on all such invoices where the place of supply is in the State of supplier taxpayer and all such figures will be shown in Form GSTR 2A of the recipient.
- Table 8A of Form GSTR 9 does not include the figures of input tax credit pertaining to the period where the taxpayer was under the composition scheme.
- Form GSTR 9 once filed cannot be revised. While filing Form GSTR 9 ‘Proceed to File’ button will be enabled only if button ‘Compute Liability’ is clicked. ‘Compute Liability’ button is only for computing late fees.
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