Pay for the difference in auto populated form 2A and table 8 of GSTR 9 of Annual Return?

Table 8 of GST annual return to be filled in form GSTR 9 and in 2A is not matching. What should I Do? Whether a payment is required when the auto populated data of GSTR 2A is not matching with the data of table 8 of GSTR 9. In this video we have discussed the reasons for the mismatch of 2A and table 8 of GSTR 9 and what should be it's treatment. Yes, in some of the cases a liability to pay tax may arise. We need to look at the reason of mismatch. Some of the reasons are explained by CBIC in it's press release. If you have amended data from time to time , table 8 of GSTR 9 will have final data only. In case the place of supply is not in the state of recipient , that ITC will not be reflected in table 8 of GSTR 9 although it will be there in GSTR 2A. If the supplier has uploaded the data it will get reflected in GSTR 2A but wont get reflected in table 8A . In GSTR 2A its status will be inactive. We need to consider the reasons of variance and if it is a reason of disallowance, payment may be required. First of all taxpayer should check the ITC taken by them as per the provisions of GST. If any liability is arising , it can be paid via DRC 03. You should watch this video for: GST annual return GSTR9 _ 2A matching 2A & table 8 matching Table 2A & 8 difference reasons. ....... ******************************************** #GST #ConsultEase #Taxation For sponsorship and collaboration, please visit...   / consultease   Send business enquiries at [email protected] Post any law/taxation/finance related questions here... http://www.consultease.com/ask-question/ For more important updates and resources, visit http://www.consultease.com/resources Connect with us on facebook, twitter & linked in, to stay up-to-date Facebook -   / consultease   Twitter -   / consultease   LinkedIn -   / consultease   DISCLAIMER ******** ConsultEase does not agree or disagree with the views expressed in the video. This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, tax or professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.