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 booksIGSTCGSTSGSTCess
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500500
3B Table 4(C)500500
As reported in 3B – May2020
3B – Table 4(A)(5)
1000
3B – Table 4(B)(2)
500500
3B Table 4(C)1000-500-500
GSTR-9
Table 6100000
Table 7H500500

 

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 booksIGSTCGSTSGSTCess
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500500
3B Table 4(C)500500
As reported in 3B – April 2021
3B – Table 4(A)(5)
1000
3B – Table 4(B)(2)
500500
3B Table 4(C)1000-500-500
GSTR-9 Table 6/12/13
6100000
12-500-500
131000

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 booksIGSTCGSTSGSTCess
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500500
3B Table 4(C)500500
GSTR-9
Table 6500500
Table 7H500500

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 booksIGSTCGSTSGSTCess
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
As reported in 3B – April 2020
3B – Table 4(A)(5)
500500
3B Table 4(C)500500
GSTR-9
Table 61000

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 booksIGSTCGSTSGSTCess
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 61000

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


4. ITC availed where Place of Supply is not your state, while the credit is not blocked in 17(5). What should you do?

 

If Place of Supply is not same as Location of Recipient, the credit of CGST & SGST is not available and will not be visible in Table 8A. So, it is to be Reversed along with Interest and to be reported in Table 7 other Reversals.

Example

A’s GSTIN belongs to Karnataka, he bought goods from a supplier B and asked him to ship it Haryana. The Place of Supply mentioned by the B in GSTR 1 is Haryana (06) instead of Karnataka (29).

A claimed the ITC in his 3B and not reversed till date.

Solution – It has to be reversed in Table 7 of GSTR 9.


5. How should I report ITC claimed in the subsequent FY in GSTR 9?

 

It has to be reported in Table 13 of GSTR 9

Example

IGSTCGSTSGSTCess
As per books
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
As reported in 3B – April 2021
3B – Table 4(A)(5)
1000
3B Table 4(C)1000
GSTR-9 Table 6/12/13
Table 131000

6. Are additional documents not required now that 9C isn’t certified?

 

Documents which were earlier used for filing of GSTR-9C need to be submitted. The requirement of audit has been removed by Notification No 29/2021. Instead, GSTR-9C is to be self certified by the businesses themselves.


7. Credit has been availed on the basis of purchase invoice visible in 2A but not in Table 8A. What should I do?

 

If GSTR 1 is filed within September due date by the Supplier, it is eligible credit and can be claimed.


8. IGST paid on import of Goods, ITC availed next year. How should I report it in Table 8?

 

Report in 8G in year of payment.

Report in 6E & 8H in year of claim

 


9. Credit to be reversed under Table 4(B) of GSTR 3B is shown as reduction in 4(A)(5) of GSTR 3B. How to treat that in GSTR 9?

1.Rule 42/43 Reversal shown as reduction in 4(A)(5)

a)In 6B show Gross Credit

b)In 7C/7D show the reversal

c)In 8B we will get Gross credit that matches with  8A

2. Rule 37 Reversal shown as reduction in 4(A)(5)

a) In 6B show Gross Credit

b) In 7A show the reversal

c) In 8B we will get Gross credit that matches with 8A

3. Other Reversal

a) In 6B show Net Credit


10. ISD credit passed including eligible & ineligible. How should I report it in GSTR-3B & GSTR-9?

 

1.Eligible Credit to b e reported in Table 4A(3) of GSTR-3b & ineligible Table 4(D)(2)

2.Only eligible credit to be shown in Table 6G of GSTR-9