GSTN provides ITC eligibility report at invoice level for GSTR-9 filers

The Goods & Services Tax Network (GSTN) on 18th August 2020 announced switching to new functionality to assist 14 lakh assessees, in better compliance. With the help of the new feature, the assessees can know their eligibility of Input Tax Credit (ITC) to be claimed in the annual return, i.e. GSTR-9 more conveniently.

As on 30th June 2020, there are around 1.24 crore registered assessees under GST, out of which about 14 lakh taxpayers have to file GSTR-9 as their annual aggregate turnover was over Rs.2 crore. This feature helps those 14 lakh taxpayers to download invoices which account for ITC in Table 8A of Form GSTR-9. Also, this facility provides reasons for non-inclusion of ITC related to an invoice.

Until now, the system used to compute eligible ITC based on supplier GSTR-1, and due to the scenarios like those filed till the last date, etc., the break-up at invoice level was not provided. The taxpayers raised a query on the computation of ITC. This functionality has been developed to show every invoice filed by the suppliers and the eligibility.

To implement this, the GSTN introduced a new tab ‘Download Table-8A details’ on the GSTR-9 dashboard of the GST portal from the financial year 2018-19 onwards. Now, the new functionality is a significant relief for GSTR-9 filers who used to report that figures of ITC, as pre-populated in Table-8A of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A.

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The form GSTR-2A is a dynamic form which shows saved as well as filed invoices of suppliers. This form includes those invoices which were filed after the last day for inclusion in annual returns. However, such invoices cannot be considered as eligible ITC.

Now the taxpayers will know their ITC at the invoice level and reconcile the values appearing in Table-8A of Form GSTR-9 while filing their GSTR-9. This facility allows taxpayers to download document-wise details of Table-8A of Form GSTR-9, from the GST portal in Excel format and view the entire Table-8A to know eligibility against each invoice.

The downloaded Excel file contains the following details:

  • GSTIN, Trade Name or Legal Name of the supplier.
  • The month in which the invoice featured in GSTR-2A of the recipient.
  • Document-wise details of B2B invoices, B2B amended invoices, credit notes, debit notes, credit notes amended and debit notes amended filed by the supplier in their Form GSTR-1 or GSTR-5.
  • Details from only Form GSTR-1 or GSTR-5, which are filed till 31st October of the subsequent year.
  • Only the latest values will be accounted for, in the case of amendments.
  • Field showing ‘ITC available for Table 8A’: ‘Yes’ or ‘No’.
  • If ITC is not available, reasons for non-accounting in Table 8A will be explained in the column ‘Reason for Non-accounting’.

Reasons will be given against the invoices, in case they found ineligible for ITC. For example, it could be a reverse charge document, or the taxpayer has opted for a  composition scheme. The taxpayer would not be able to avail ITC while filing for Annual Return GSTR-9 if the supplier filed his GSTR-1 or GSTR-5 after a specified cut-off date. The cut-off date, for FY-2018-19, is 31st October 2019. Even though the ITC details reflected in the GSTR-2A, it will not be considered as ITC available.

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