Goods and services tax: GST annual form GSTR-9 has a significant change which if not properly checked can result in input tax credit mismatch. Manmeet Kaur, Partner, Karanjawala & Co says: "Under the revised instructions, table 8A of GSTR-9 will now be based on GSTR-2B, replacing the previous reliance on GSTR-2A The input tax credit will be reported based on actual utilisation under table 6 based on returns filed under the same financial year."
