Dear Taxpayer, Your GSTR9 Please Note

Eligible ITC as per GSTR2A is auto populating in GSTR9 - Table8A. Please note that GSTR2A data will not always matches with GSTR9 --> Table 8A data because of following reasons:  1) Figures in GSTR-2A are auto populated based on filed/ saved / submitted Form GSTR-1 of the supplier taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on the basis of only FILED Form GSTR-1 by the supplier taxpayer. In case, Form GSTR -1 is not filed by your supplier, then credit related to those invoices will not appear in table 8A of your Form GSTR-9.  2) For FY: 2017-18, Figures in table 8A of Form GSTR 9 are auto populated only for those of Form GSTR-1, which are filed by the supplier taxpayer by due date of its filing i.e. 31st May, 2019. Thus, ITC on supplies of the financial year 2017-18, if reported beyond 31st May, 2019, will not get auto-populated in table 8A of Form GSTR-9. For FY: 2018-19, Figures in table 8A of Form GSTR 9 are auto populated only for those of Form GSTR-1, which are filed by the supplier taxpayer by due date of its filing i.e. 31 October, 2019. Thus, ITC on supplies of the financial year 2018-19/2019-20, if reported beyond 31st October, 2019/31st October , 2020, will not get auto-populated in table 8A of Form GSTR-9.  3) In ITC values in form GSTR9 --> Table 8 --> point A, if supplier is not having Reverse charges (values: "N") is considered for ITC calculations shown here. And if supplier is having Reverse charges (values: "Y") will not be considered for ITC calculations.  4) For FY: 2017-18, In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form GSTR-1, taking into account all the amendments made till 31 May, 2019. For FY: 2018-19/2019-20, In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form GSTR-1, taking into account all the amendments made till 31 October, 2019/31 October , 2020.