Question12:
While importing data for GSTR 9 the ITC comes less as compared to ITC as per GST 2A. How to claim the difference amount of ITC.

Answer:

ITC cannot be claimed through GSTR-9.

In this case if you have already claimed eligible ITC till GSTR-3B of March 2019 as per GSTR-2A then you can manually claim the ITC in Table 13 of GSTR-9. However if you have not claimed ITC till March 2019 GSTR-3B then it will lapse as per Table 8E of GSTR-9 even if you are eligible for the same and the same is reflecting in GSTR-2A.

(Reply dt.14/05/2019)