{"id":986,"date":"2020-08-22T06:58:56","date_gmt":"2020-08-22T06:58:56","guid":{"rendered":"https:\/\/mail4biz.in\/wp57\/?p=986"},"modified":"2020-08-22T06:58:56","modified_gmt":"2020-08-22T06:58:56","slug":"gst-audit-annual-itc-reconciliation-will-become-easier","status":"publish","type":"post","link":"https:\/\/mail4biz.in\/?p=986","title":{"rendered":"GST Audit & Annual ITC Reconciliation will become Easier"},"content":{"rendered":"
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Downloading document-wise details of Table 8A of Form GSTR-9<\/h4>\n

17\/08\/2020<\/p>\n<\/div>\n<\/div>\n

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    1. A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of \u2018Document wise Details of Table 8A\u2019 given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help the taxpayer in reconciling the values appearing in Table 8A of Form GSTR 9, thus facilitate filling the Form GSTR 9.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
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        1. Table 8A of Form GSTR 9 is populated on basis of documents in\u00a0filed<\/u><\/b>\u00a0Form GSTR-1 or Form GSTR-5 of the supplier. Thus, all documents which are present in GSTR-2A (Table 3 & 5), will not be available here, as documents which are in uploaded or submitted stage in Form GSTR 1 or 5, are not accounted for credit in table 8A of Form GSTR 9.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
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            1. This excel download will address issues like:\n
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              • Figures of Input Tax Credit (ITC), as pre-populated in table 8A of GSTR-9, not matching with the figures, as appearing in their Form GSTR-2A;<\/li>\n
              • To view details of documents that are auto-populated from GSTR-2A, to table 8A of Form GSTR-9<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
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                  1. Steps to Download:\u00a0<\/u><\/b>To download, navigate to\u00a0Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS\u00a0<\/b>option.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
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                      1. Downloaded excel file will contain:<\/u><\/b>\n
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                        • GSTIN, Trade Name or Legal Name of the supplier<\/li>\n
                        • The period (month) in which the document featured in GSTR-2A of the recipient<\/li>\n
                        • Document wise details of B2B (invoices), B2BA (amended invoices), CDNR (credit and debit notes) and CDNRA (credit and debit notes amended), filed by supplier in their Form GSTR-1\/GSTR-5, in separate Excel sheets<\/li>\n
                        • Details from only Form GSTR-1\/GSTR-5, which are filed till 31st October of subsequent year<\/li>\n
                        • In case of amendments, only latest value will be accounted for<\/li>\n
                        • Field showing \u201cITC available for Table 8A\u201d \u2013 \u201cYes\u201d or \u201cNo\u201d<\/li>\n
                        • If ITC is not available, a column named \u2018Reason for Non-accounting\u2019 with reasons for non-accounting in Table 8A<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
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                          1. Some other Important Points:<\/u><\/b>\n
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                            • Excel download option will be available once GSTR-9 tab for filing is enabled<\/li>\n
                            • Generated excel will be downloaded as a zip file, if number of documents are less<\/li>\n
                            • Generated excel can be downloaded in multiple parts, if number of documents are large<\/li>\n
                            • Data saved\/submitted in Form GSTR-1\/5 will be shown in Form GSTR-2A, but will not be shown in downloaded excel file of Table 8A of Form GSTR-9<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n ","protected":false},"excerpt":{"rendered":"

                              Downloading document-wise details of Table 8A of Form GSTR-9 17\/08\/2020 A facility has been provided to the taxpayers to download […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/posts\/986"}],"collection":[{"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mail4biz.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=986"}],"version-history":[{"count":1,"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/posts\/986\/revisions"}],"predecessor-version":[{"id":987,"href":"https:\/\/mail4biz.in\/index.php?rest_route=\/wp\/v2\/posts\/986\/revisions\/987"}],"wp:attachment":[{"href":"https:\/\/mail4biz.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mail4biz.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mail4biz.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}