Author Posts

June 11, 2019 at 11:14 am

  • When GSTR 3B more than  GSTR 2A: Ideally we need to reverse ITC unless tax collected by supplier was subsequently remitted to govt. When B2B wrongly shown as B2C, upon declaration by supplier, no need to reverse as the tax payment remitted to govt
  • When GSTR 3B less than GSTR 2A: Through review GSTR 2A for ineligible credits as per sec 17, and ensure those are taken in GSTR 3B
  • When GSTR 3B Vs GSTR 1: In general, as long as tax is discharged correctly though GSTR 3B other differences are immaterial , we can modify the GSTR 9 appropriately.

CA Durai

June 11, 2019 at 6:53 pm

Dear All,

Am I to put the excess Value of the GSTR-2A than GSTR-3B in GSTR-9 table 7? i.e. ineligible ITC of the following? Also Please guide noticing the below information (Chart Formate):

There are number mismatches in CN row

also difference between payable and paid in GSTR-9 Column?

 

kindly assist.

 

Thanks & Regards,

Madurai Sikkandar

June 12, 2019 at 2:53 pm

Hi Sikkandar

  1. The difference between 2A and 3B (n your case 2B is higher than 3 B) should be shown either as part of 8 E or 8F.
  2. Technically there should not be any difference between GSTR 1 and GSTR 9 on CN.  If you are able to identify, raise a ticket.
  3. Similarly on tax payable raise a ticket,

CA Ramesh R

June 12, 2019 at 5:21 pm

Thank you sir,

But may I know what is here ticket means in the accounting colloquial language, please?

Mdu Sik

June 12, 2019 at 5:25 pm

Please raise a ticket with GST help desk to identify why the variance,