Page 61 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] DEPARTMENTAL CLARIFICATIONS C11
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.
3. This excel download will address issues like :
 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.
4. Steps to Download : To download, navigate to Services > Returns >
Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE
8A DOCUMENT DETAILS option.
5. Downloaded excel file will contain :
 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.
6. Some other Important Points :
 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.
[http://www.gst.gov.in, dated 17-8-2020]

Aadhaar Authentication in GST Registration — Guidelines
Aadhaar Authentication process has been introduced, for the persons
applying for GST registration as Normal Taxpayer/Composition/Casual Taxable
Person/Input Service Distributor (ISD)/SEZ Developer/SEZ Unit etc., in Form
GST REG-01 (refer Notification No. 62/2020-C.T., dated 20-8-2020).
GST LAW TIMES  3rd September 2020  77