A new feature has been added on the GST portal where you can download the invoice wise detail of figures in Table 8A of FORM GSTR-9 i.e. detail of eligible GST credit for a tax payer according to the Government. The report downloads within in fractions of time. Important features of report are as follows:
Part-1 Cut-off date of the report:
- For FY 2018-19, GST returns filed by suppliers under form GSTR-1/GSTR-5 up-to tax periods September’2019, shall be taken into account for the report. Which means, returns filed by suppliers for period April 2019 to September 2019, containing information related to FY 2018-19 shall be included in the report. Provided, only those returns up-to September 2019 shall be taken into account which are filed by suppliers on or before 31.10.2019.
- Invoices pertaining to FY 2017-18 but reported/amended in the GSTR-1/GSTR-5 by suppliers in returns filed for tax periods April 2018 to Sep’2019, shall also be included in the report.
Part-2 ITC availability on amended invoice:
- Amendments tab of report contains the amended value. While reconciling you have to subtract original value from amended value.
- Where GSTIN is amended by the supplier, such information will still be coming in the report but you are not eligible to take the credit.
Part-3 Transactions coming in report but not included in table 8A of Form GSTR-9:
- Where supplier has mentioned in GSTR-1 that tax is payable under reverse charge.
- Invoices are issued by a composition dealer during the period he opted for composition scheme.
- Invoices issued after effective date of cancellation of supplier’s GST registration.
- When Supplier state and Place of supply are in same state but recipient state is different.
Part-4 Navigation for reference:
Services > Returns > Annual Return > Form GSTR-9 (prepare online) > DOWNLOAD TABLE 8A DOCUMENT DETAILS
Source: GSTN portal