Question:-6

We are facing a problem as below:-

1. GSTR 9 Pt. .III SR. NO. 8 – OTHER ITC RELATED INFORMATION :- ITC as per GSTR -2 A 692153.54 (FOR EG. CGST COPY ATTACHED)

2. GSTR 2 A Downloaded from the portal (monthly and then consolidated) 704250.45

Our concern is how to match with our books of account and 3 B as both of the above figures are system generated and do not match with each other.

We should adopt which one figure as master to reconcile with our 3B and books of account.

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 9 table 8A, 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."