GSTN: Downloading document-wise details of Table 8A of Form GSTR-9

 1. 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.

2. 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.

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

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Career Opportunities for GST Practitioners in India

The concept ‘GST Practitioner’ being introduced by the Indian Government under the GST Act, 2017.

Eligibility Criteria for becoming a GST Practitioner:

A person is eligible for becoming a GST practitioner under the GST regime if he or she satisfies the below mentioned conditions, He / She:

·         is a citizen of India

·         is mentally solvent (of sound mind)

·         is not declared as an insolvent

·         is not been convicted of an offence with imprisonment for a period exceeding two years.

 

Qualification required for becoming a GST Practitioner:

So far, GST does not create any bar for the candidates who want to work as a GST Practitioner. A qualified professional or a non-qualified professional like a graduate can bag the role of a GST Practitioner by duly upgrading their knowledge.

Real fact and data:

Total number of registered business in India (before GST) was around 60 lakhs and it raised( after GST) 1.21 crore (on 2019). So the registration almost double within two years and the number is still increasing. So huge demand for GST practice, jobs & consulting creates these days. You need to be proper knowledge, guideline, practical experience, technical skills and patience to become a GST Practitioner.

The openings for GST practitioners in India are currently at an extreme high. However, the professionals who are initiating to do the work in GST field are insufficient in the market.

 

We are here for helping you:

If you are an aspirant who is looking forward to build your career in the lucrative GST field, we are here for helping you through your entire journey of becoming a GST practitioner.

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GST Training Institute

Ace Business Academy. Academic to Industry since 1988. This training certified by Netaji Subhas Open University. We have our own Accounting Division named Keepbooks where we serve on Accounting, Taxation, GST, Compliance and Audit area. Students get practical training and opportunity for work with us.