About Table 8A
Table 8A of Form GSTR 9 is populated on basis of documents in filed Form 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.
Values reflected in this Table is are based on a cut-off date and certain other parameters such as vendors submitted their returns but not filed.
For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in the Table 8A.
The Taxpayers at time of filing GSTR-9 were not able to reconcile their GSTR-2A with the Values reflected in Table 8A of the Form GSTR-9 since breakup of the amount available in table 8A was not available. Therefore there was a need to have breakup of amount available in Table 8A.
About Facility
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 ‘Document wise Details of Table 8A’ 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.
Excel File
This excel download will address issues like:
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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;
- To view details of documents that are auto-populated from GSTR-2A, to table 8A of Form GSTR-9
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Downloaded excel file will contain:
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- GSTIN, Trade Name or Legal Name of the supplier
- The period (month) in which the document featured in GSTR-2A of the recipient
- 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
- Details from only Form GSTR-1/GSTR-5, which are filed till 31st October of subsequent year
- In case of amendments, only latest value will be accounted for
- Field showing “ITC available for Table 8A” – “Yes” or “No”
- If ITC is not available, a column named ‘Reason for Non-accounting’ with reasons for non-accounting in Table 8A
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Steps to Download
To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.
Some other Important Points
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- Excel download option will be available once GSTR-9 tab for filing is enabled
- Generated excel will be downloaded as a zip file, if number of documents are less
- Generated excel can be downloaded in multiple parts, if number of documents are large
- 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
Course of Action in case of Mismatch
The Government has provided various relaxations in filing Form GSTR-9 and Form GSTR-9C for Financial Year 2017-18 and Financial Year 2018-19 vide Notification No. 56/2019 – Central Tax dated 14th November, 2019;
Relaxation relating to Table 8A to Table 8D of Form GSTR-9
“Tax payers are provided an option to report values for Table 8A to Table 8D duly signed in PDF format without CA Certification”
Therefore if tax payers faces any reconciliation gaps between the data available in table 8A of Form GSTR-9 and Form GSTR-2A ;they may upload PDF file as an optional attachments at time of Filing GSTR-9C
Navigation path to upload PDF
Annual Return > GSTR-9C >Upload PDF files having Table 8A to Table 8D in Optional attachments
Sources and Credits: Flash at GST Portal
Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided. Neither Author nor Yes GST (collectively referred as we) assume no responsibility thereof. The user of the information agrees that the information is not a professional advice and is subject to change without notice. We shall not be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information in any circumstances.
Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.