New facility added on GST portal-Option to download invoice wise detail of Table 8A of Form GSTR-9 (Annual return)

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