Issues Faced while Filing GSTR 9 and GSTR 9C

Taxpayers have been having trouble filling out forms GSTR 9 and GSTR 9C as they try to file their GST annual returns in the middle of all the chaos and rush. The CBIC has put out a note to help taxpayers deal with these problems. So, if you find yourself in any of these situations, please see what you need to check, edit, or change to get a correct GST reconciliation.

Issues faced in filing GSTR 9

1) Mismatching ITC value between 2A and Table 8A of GSTR 9:

Some taxpayers have said that the ITC numbers that are already filled in on table 8A of Form GSTR-9 don’t match the ITC numbers that are on their Form GSTR-2A.

The difference could be because of one of the following:

a. Check if the supplier had ‘filed’ the said invoices or not:

Figures in GSTR-2A are filled in automatically based on the information that suppliers have filled out, saved, or sent in for Form GSTR-1. On the other hand, the numbers in table 8A of Form GSTR-9 are filled in automatically based on the data from Form GSTR-1. So, if your supplier didn’t file his GSTR-1, the credit for those invoices won’t show up in table 8A of your GSTR-9.

b. Check if the supplier filed ‘after’ the due date:

Figures are filled in automatically in table 8A of Form GSTR 9 only for those Forms GSTR-1 that were filed by the supplier before the deadline, which is April 30, 2019. So, if you report ITC on sales from the financial year 2017-18 after April 30, 2019, it won’t be filled in for you in table 8A of Form GSTR-9.

c. Check invoices across 2As to account for amendments in form GSTR 1

In table 8A of Form GSTR-9, only the most recent invoice values have been automatically filled in based on the Form GSTR-1 that was filed, taking into account any changes that were made. If an invoice with a taxable value of Rs. 100 and a tax of Rs. 18 was filed on Form GSTR-1 in January 2018 and the taxable value was changed to Rs. 90 in March 2018, then

ITC of Rs. 18 will be shown on the Form GSTR-2A for January 2018.
The March 2018 Form GSTR-2A will show an ITC of Rs 16.20 &
ITC of Rs. 16.20 will be in table 8A of Form GSTR-9.

d. Intra-state supplies of suppliers will be shown in 2A of recipient instead of Table 8A

In table 8A of Form GSTR-9, ITC has been taken out of all invoices where the place of supply is in the state of the supplier instead of the state of the recipient. These numbers will be on the recipient’s Form GSTR-2A. For example, if a taxpayer from State A goes to State B and stays in a hotel there, the tax he paid to the hotel will show up on his Form GSTR-2A, but it won’t show up in table 8A of Form GSTR-9.

e. 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 the composition scheme.

2) Disable the ‘Proceed to File’ button

If you click “Compute Liability” while filling out Form GSTR 9, the “Proceed to File” button will be turned on. This button can only be used to figure out late fees. Please note that Form GSTR 9 cannot be changed after it has been filed.

Issues faced while filing GSTR 9C

1. Turnover for filing Form GSTR- 9C:

All taxpayers whose total sales in a financial year are more than Rs 2 crore must fill out Form GSTR-9C. When figuring out the turnover, the whole year, from April 1, 2017 to March 31, 2018, must be taken into account. For example, if a taxpayer’s turnover was Rs. 2.1 Cr from April 1, 2017 to March 31, 2018, and Rs. 1.9 Cr from July 1, 2017 to March 31, 2018, then the taxpayer needs to fill out form GSTR- 9C.

Keep in mind that GST filing didn’t start until July 2017. So, there are no GSTR1 and 3B numbers for April 2017 through May 2017. But GSTR 9 C has to be filed based on how much money was made from April 1, 2017 to March 31, 2018.

2. User getting an error message while using the Excel version:

This could be because the version of Microsoft Excel is too old. When you fill out Form GSTR 9C, you should use a version of Microsoft Excel that is newer than 2007.

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