Question:-29
With respect to the trailing mail, please note that we are facing issues
w.r.t. 2A reconciliation. The figures of ITC appearing auto populated in Form
GSTR 9 are not tallying with the figures appearing in Form GSTR 2A. Please guide
us on how to obtain line item wise backup of the ITC figures appearing auto
populated in Form GSTR 9 for the purpose of performing final 2A reconciliation.
In case the same is not available as of now, please suggest alternative course
of action for making disclosures in Form GSTR 9.
Answer
In GSTR 9 column 8A is auto populated from GSTR 2A. GSTR 2A is auto populated
from the GSTR 1 filed by your supplier. In case credit is not reflected in GSTR
2A, the reason for the same might be that either the supplier has not filed GSTR
1.
But as per your case the same is being reflected in GSTR 2A and not in GSTR 1,
it seems that the supplier has filed GSTR 1 after the cutoff date of 1st May
2019. Press release dated 04th June 2019, clause (a) states that "Information
contained in FORM GSTR-2A as on 01.05.2019 shall be auto-populated in Table 8A
of FORM GSTR-9."