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GENERAL INFORMATION
- Annual Return once filed can not be revised
- Each Registered dealer who are liable to file GSTR-1 & 3B are liable to file Annual Return, Even Nil Annual return is required to be filed.
- Liability Can be discharge but ITC can not be claimed through Annual Return.
- Annual return to be filled on the basis of details filled in 3B. If liability not yet discharged, still it can be paid through DRC -03 and declare it in the Annual Return.
- The Input for Liability discharged through DRC -03 can not be claimed and shall lapse.
CASE STUDY – 1
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | 5,000.00 | – |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 5,000.00 | – | NOTHING |
| TABLE 9 | – | – | 5,000.00 | NOTHING |
| TABLE 6C/6D | – | – | 5,000.00 | INSERT |
CASE STUDY – 2
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | – | 5,000.00 |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 5,000.00 | – | NOTHING |
| TABLE 9 | 100,000.00 | 5,000.00 | – | NOTHING |
| TABLE 13 | – | – | 5,000.00 | INSERT |
CASE STUDY – 3
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | — | |
| TAX | – | 5,000.00 | – | 5,000.00 |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | – | – | INSERT |
| TABLE 10 | – | – | 5,000.00 | INSERT |
| TABLE 13 | – | – | 5,000.00 | INSERT |
CASE STUDY – 4
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | – | – | – | – |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 5,000.00 | – | INSERT |
| TABLE 10 | – | – | – | NOTHING |
| TABLE 13 | – | – | – | NOTHING |
NOTE : ITC WILL LAPESE BECAUSE NOT CLAIMED WITHIN TIME, PAY THROUGH DRC 03
CASE STUDY – 5
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 25,00.00 | 25,00.00 | 25,00.00 | 25,00.00 |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 2,500.00 | – | MODIFY |
| TABLE 6C/6D | – | – | 2,500.00 | INSERT |
| TABLE 10 | – | – | 2,500.00 | INSERT |
| TABLE 13 | – | – | 2,500.00 | INSERT |
CASE STUDY – 6
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | 2,500.00 | 2,500.00 |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 5,000.00 | – | MODIFY |
| TABLE 6C/6D | – | – | 2,500.00 | INSERT |
| TABLE 13 | – | – | 2,500.00 | INSERT |
CASE STUDY – 7
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
| INWARD SUPPLY IN JULY 2017 OF RS 100000/- TAX DEPOSITED AND ITC CLAIMED IN JULY 2017 RS.3000/- AND DIFFERENCE OF RS. 2000/- DEPOSITED AND ITC CLAIMED IN MARCH 2018 | |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | 5,000.00 | – |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 3,000.00 | – | MODIFY |
| TABLE 4K | – | 2,000.00 | – | INSERT |
| TABLE 6C/6D | – | – | 5,000.00 | INSERT |
CASE STUDY – 8
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
| INWARD SUPPLY IN 2017 -18 OF RS 100000/- TAX DEPOSITED AND ITC CLAIMED IN 2017-18 RS.5000/- AND REVERSED RS. 5000/- IN MARCH 2018 | |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | — | |
| TAX | 5,000.00 | – | 5,000.00 | |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 5,000.00 | – | MODIFY |
| TABLE 6C/6D | – | – | 5,000.00 | INSERT |
| TABLE 7E | – | – | 5,000.00 | INSERT |
CASE STUDY – 9
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
| INWARD SUPPLY IN 2017 -18 OF RS 100000/- TAX DEPOSITED AND ITC CLAIMED IN 2017-18 RS.5000/- AND REVERSED RS. 5000/- IN MARCH 2019 | |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | 5,000.00 | – |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 50,000.00 | – | MODIFY |
| TABLE 6C/6D | – | – | 5,000.00 | INSERT |
| TABLE 12 | – | – | 5,000.00 | INSERT |
CASE STUDY – 10
| AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET) | |
| INWARD SUPPLY LIABLE TO RCM | TAX (RCM) |
| 100000/- | 5000/- |
| INWARD SUPPLY IN 2017 -18 OF RS 100000/- TAX DEPOSITED AND ITC CLAIMED IN 2017-18 RS.5000/- AND REVERSED RS. 5000/- IN ANNUAL RETURN | |
–
| LIABILITY AS PER 3B | INPUT AS PER 3B | |||
| 2017-18 | 2018-19 | 2017-18 | 2018-19 | |
| INWARD SUPPLY | 100,000.00 | – | – | — |
| TAX | 5,000.00 | – | 5,000.00 | – |
–
| GSTR 9 | INWARD SUPPLY | RCM PAYABLE | INPUT/LIABILITY | REMARK |
| TABLE 4G | 100,000.00 | 50,000.00 | – | MODIFY |
| TABLE 6C/6D | – | – | 5,000.00 | INSERT |
| TABLE 7E | – | – | 5,000.00 | INSERT & PAY WITH DRC 03 |
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Author Bio
What will be the treatment in GSTR-9 if RCM of 2017-18 are paid in 2018-19 and also ITC has been claimed in 2018-19.
If RCM paid but not shown in 3B return of Aug 2017 . Is possible to show liability and claim input in Annual return
Dear Sir,
What will be the treatment in GSTR-9 if RCM of 2017-18 are paid in 2018-19 and also ITC has been claimed in 2018-19.
mistaik in 2017-2018 b2b to b2c can amendment today possible
nice work sir