FAQs on GSTR 9 & 9C

 

1. What should be done when ITC  is availed as CGST and SGST while it is IGST and vice versa?

 

1.Corrected in the same financial Year

a. Show Actual credit availed as per 3B in Table 6

b. Show reversal in Table 7

Example

As per books IGST CGST SGST Cess
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500 500
3B Table 4(C) 500 500
As reported in 3B – May2020
3B – Table 4(A)(5)
1000
3B – Table 4(B)(2)
500 500
3B Table 4(C) 1000 -500 -500
GSTR-9
Table 6 1000 0 0
Table 7H 500 500

 

2. If corrected in subsequent period,

a. Show Actual credit availed as per 3B in Table 6

b. show credit availed under wrong head in Table 12 and Credit availed in proper head in Table 13

Example

As per books IGST CGST SGST Cess
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500 500
3B Table 4(C) 500 500
As reported in 3B – April 2021
3B – Table 4(A)(5)
1000
3B – Table 4(B)(2)
500 500
3B Table 4(C) 1000 -500 -500
GSTR-9 Table 6/12/13
6 1000 0 0
12 -500 -500
13 1000

3. If not corrected and now client wants to pay ineligible credit of C+S through DRC 03

a. Show Actual credit availed as per 3B in Table 6

b. Credit availed under Wrong head to be shown in Table 7 and DRC 03 AR

Example

As per books IGST CGST SGST Cess
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500 500
3B Table 4(C) 500 500
GSTR-9
Table 6 500 500
Table 7H 500 500

Correction with DRC 03 – Annual Return Option

4. Did nothing, no taxes paid nor corrected in subsequent year availed

a. Show Actual credit availed as per GSTR 3B in Table 6

b. Assesse has to explain during the assessment

Example

As per books IGST CGST SGST Cess
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500 500
3B Table 4(C) 500 500
GSTR-9
Table 6 1000

2.What to do when ineligible ITC has been availed in 3B but not reversed till date?

 

Reverse through DRC 03 along with Interest from the date of availing the credit.

 

As per books IGST CGST SGST Cess
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
3B Table 4(D) 100
As reported in 3B – April 2020
3B – Table 4(A)(5)
1000
3B Table 4(C) 1000
GSTR-9
Table 6 1000

Correction with DRC 03 – Annual Return Option The payment can only be made using Electronic Credit Ledger and not Electronic Cash Ledger

 


3.What to do when Credit has been availed on the basis of purchase invoice but it is not visible in 2A till date?

 

Need not Reverse, if all the conditions under Section 16 are fulfilled, Subject to Rule 36(4) Restriction.

Example-

Purchase Invoice –

Taxable Amount = 20000

GST Rate = 18%

IGST = 3600

The amount is not visible in 2A

Claimed in Table Table 4(A)(5) of GSTR 3B – Claimed under 5% Rule (105% of ITC visible in 2A can be claimed)

Treatment in GSTR 9

Table 6 –

IGST = 3600