This mail is in reference to filing of Form GSTR 9/9C, by a normal
taxpayer for financial year 2017-18, which is required to be filed by them on
GST Portal latest by 30th June, 2019. Taxpayers have reported some issues
in filing their Form GSTR 9/9C, which are clarified below:
(A) Relating to Annual
Return Form GSTR 9:
1. Auto-population
of ITC figures in Table 8A of Form GSTR-9 based on Form GSTR-2A:
Some taxpayers have reported that figures of Input Tax Credit (ITC), as
pre-populated in table 8A of Form GSTR-9, do not match with the figures as
appearing in their Form GSTR-2A. Please note that this may happen due to
following reasons:
a. 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 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.
b. Figures
in table 8A of Form GSTR 9 are auto populated only for those Form
GSTR-1, which are filed by the supplier taxpayer by due date of its
filing i.e. 30th April, 2019. Thus, ITC on supplies of the financial year
2017-18, if reported beyond 30th April, 2019, will not get auto-populated in
table 8A of Form GSTR-9 but it will be available in Form GSTR-2A.
c. 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, if any. Suppose an
invoice with taxable value of Rs 100/- with tax of Rs. 18/- was filed in Form
GSTR-1 in the month of January, 2018 and same was amended to Rs 90 as taxable
value in the month of March, 2018, then
i. the
Form GSTR-2A of January, 2018 will show ITC of Rs. 18
ii. the Form
GSTR-2A of March, 2018 will show ITC of Rs 16.20 &
iii. the table 8A
of Form GSTR-9 will contain ITC of Rs 16.20.
d. In table
8A of Form GSTR-9, ITC related to all such invoices have been excluded in which
place of supply lies in supplier's taxpayers State, instead of State of
the receiver taxpayer. These figures will be shown in Form GSTR-2A of the
recipient. For example if a taxpayer of State A visits State B and stays in a
hotel in State B, the tax paid by him to the hotel in State B will appear
in his Form GSTR-2A, but the same will not be reflected in table 8A of Form
GSTR-9.
e. The
Figures in table 8A of Form GSTR-9 do not contain ITC for the period during
which the recipient taxpayer was under composition scheme.
2. Proceed
to File button not enabled: While filing Form GSTR 9 'Proceed to
File' button will be enabled only if 'Compute Liability' is clicked.
This button is meant for computation of late fees only. 'Preview Draft GSTR
9 PDF' button is clicked to view the filled up information.
Thereafter on checking the declaration box and selecting the authorized
signatory details, user has to click on 'File' button to file the
return. Please note Form GSTR 9 once filed cannot be revised.
(B) Relating to Form GSTR
9C, Reconciliation statement :
3. Turnover
for filing Form GSTR- 9C: Form GSTR-9C is to be filed by all those
taxpayers whose aggregate turnover has exceeded Rs 2 crore in a financial year.
Turnover of complete year i.e. from 1st April, 2017 to 31st March, 2018
has to be taken into account for calculating the turnover. For example, if a
taxpayer has a turnover of Rs. 2.1 Cr for the period 1st April, 2017 to 31st
March, 2018 and a turnover of Rs. 1.9 Cr for the period 1st July, 2017 to 31st
March, 2018, then the taxpayer is required to file form GSTR- 9C.
4. User
getting error message while using Excel version : You are also
advised to use Microsoft excel version higher than 2007 while preparing Form
GSTR 9C.
5. Providing
Membership Number by Auditor: While filing Part B of Form GSTR-9C,
Auditors are advised to give their membership number without prefixing '0' in
their membership number. If membership number is '016', then auditor should
enter '16' on the aforesaid part in the membership number field & not
'016'.
6. The Help
for Form GSTR-9 is available at following links:
Webinar: https://www.youtube.com/watch?v=WOBfuSy3TUg , https://www.youtube.com/watch?v=KREr-vcKeaA&list=PLwd4X2n8jgXzmLyuX74rtIHLy6sf7RUQm&index=4&t=0s
and https://www.youtube.com/watch?v=R3DLn5Dn0i8&list=PLwd4X2n8jgXzmLyuX74rtIHLy6sf7RUQm&index=2
All the taxpayers are requested to file their FORM GSTR-9 & 9C at
the earliest, to avoid last minute rush and to avoid payment of late fee. In
case you have already filed form GSTR 9 and 9C, if applicable, please ignore
this message.
No comments:
Post a Comment