For facilitating the 14 lakh tax payers in filing of their GST annual return for the FY 2018-19, GSTN has enabled the downloading input tax credit (ITC) document-wise details of Table 8A of Form GSTR-9 (Annual Return).It may be noted here that the ITC as per GSTR-2A is disclosed in Table 8A.
With the help of new functionality, the taxpayers will know their exact eligibility of input tax credit (ITC) flowing in their annual return and thereby filing the annual return, i.e. GSTR-9 more conveniently. This will help taxpayers download of invoices which account for ITC in Table 8A of Form GSTR-9, annual return. Also, it will give reasons for non-inclusion of an invoice in ITC value can be found out.
The brief on the facility as provided on the GSTN portal is as under:-
- A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help the taxpayer in reconciling the values appearing in Table 8A of Form GSTR 9, thus facilitate filling the Form GSTR 9.
- Table 8A of Form GSTR 9 is populated on basis of documents in filed Form GSTR-1 or Form GSTR-5 of the supplier. Thus, all documents which are present in GSTR-2A (Table 3 & 5), will not be available here, as documents which are in uploaded or submitted stage in Form GSTR 1 or 5, are not accounted for credit in table 8A of Form GSTR 9.
- This excel download will address issues like:
- Figures of Input Tax Credit (ITC), as pre-populated in table 8A of GSTR-9, not matching with the figures, as appearing in their Form GSTR-2A;
- To view details of documents that are auto-populated from GSTR-2A, to table 8A of Form GSTR-9
- Steps to Download: To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.
- Downloaded excel file will contain:
- GSTIN, Trade Name or Legal Name of the supplier
- The period (month) in which the document featured in GSTR-2A of the recipient
- Document wise details of B2B (invoices), B2BA (amended invoices), CDNR (credit and debit notes) and CDNRA (credit and debit notes amended), filed by supplier in their Form GSTR-1/GSTR-5, in separate Excel sheets
- Details from only Form GSTR-1/GSTR-5, which are filed till 31st October of subsequent year
- In case of amendments, only latest value will be accounted for
- Field showing “ITC available for Table 8A” – “Yes” or “No”
- If ITC is not available, a column named ‘Reason for Non-accounting’ with reasons for non-accounting in Table 8A.
- Some other Important Points:
- Excel download option will be available once GSTR-9 tab for filing is enabled
- Generated excel will be downloaded as a zip file, if number of documents are less
- Generated excel can be downloaded in multiple parts, if number of documents are large
- Data saved/submitted in Form GSTR-1/5 will be shown in Form GSTR-2A, but will not be shown in downloaded excel file of Table 8A of Form GSTR-9
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