Tuesday, August 18, 2020

Excel Download for ITC Details in Form GSTR-9

At the time of filing of GSTR-9, the details of ITC as per GSTR-2A are auto-populated in Table 8A, the details of which, in a few instances, did not match with data downloaded and compiled from GSTR-2A by the registered persons.

The reason for such mismatch was that Table 8A is populated on the basis of documents in filed Form GSTR-1 or Form GSTR-5 of the supplier. Documents which are uploaded or submitted, but not filed are not accounted for credit in table 8A of Form GSTR 9.

To address this issue, a facility has been provided to the taxpayers to download document wise details of ITC as being auto-populated in Table 8A of Form GSTR-9, in an Excel spreadsheet.

A new option called ‘Document wise Details of Table 8A’ is now available on the GSTR-9 dashboard w.e.f. FY 2018-19.

Steps to Download Details in Excel

Services -> Returns -> Annual Return -> Form GSTR-9 (Prepare Online) -> Download Table 8A Document Details

Details given in the File

- GSTIN of the Supplier

- Trade Name of the Supplier

- Period 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 such supplier in Form GSTR-1/GSTR-5

Other Important Points

Details as filed in Form GSTR-1/GSTR-5 up to 31st October of subsequent year are only recorded.

In case of amendments, the latest value will be shown.

A field showing “ITC available for Table 8A” – “Yes” or “No” will be displayed.

If ITC is not available, a column named ‘Reason for Non-accounting’ with reasons for non-accounting in Table 8A shall be given.

Excel download option will be available once GSTR-9 tab for filing is enabled on the portal.

Generated excel will be downloaded as a zip file, if number of documents are less. However, it may be downloaded in multiple parts, if number of documents are large.