In GSTR-9, point III table no. 8A ITC as per 2A is differing with the yearly Portal 2A, now for submitting of GSTR-9 which ITC has to be considered? Till which date Pt.III 8A is updated. please clarify. With ref to above question , my doubt is now which ITC has to be taken for filing GSTR-9, as 8A is not updated till date and GSTR-1 Due date is 17/1/2020 for those who not filed their returns from july 2017 to Nov 2019, My question is on what basis should i file GSTR-9 ITC tables? Thank u for your response sir.

Reply— As per clarification issued by CBIC in respect of filing annual return via press release dated 03.07.2019, Figures in Table 8A of FORM GSTR-9 are auto-populated only for those FORM GSTR-1 which were furnished by the corresponding suppliers by the due date. Thus, ITC on supplies made during the financial year 2017-18, if reported beyond the said date by the corresponding supplier, will not get auto-populated in said Table 8A. It may also be noted that FORM GSTR-2A continues to be auto-populated on the basis of the corresponding FORM GSTR-1 furnished by suppliers even after the due date. In such cases there would be a mis-match between the updated FORM GSTR-2A and the auto-populated information in Table 8A. It is important to note that Table 8A of the annual returns is auto-populated from FORM GSTR-2A as on 1st May, 2019. 

 If the credit availed in FORM GSTR-3B is greater than the credit available in FORM GSTR-2A, in such case, the value in row 8D shall be negative, if this difference is occured due to non filing of return by supplier of goods or service, taxpayer may file Annual return with these negative figures if he is in possession of  Proper invoices and goods or services or both. 

However if credit has not been claimed by purchaser of goods while GSTR-3B of March 2019, he cannot claim it now while filing annual return.