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12 Case Studies on Outward Supplies of FY 17-18 reporting in GSTR-9 & 9C of FY 2018-19

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GST Audit Series Part I: 12 Case Studies on Outward Supplies of FY 17-18 reporting in GSTR9 & 9C of FY 2018-19. 

Highlights: How to report Outward Supplies Tax of 17-18 in GSTR 9 and 9C of 18-19.

1. Total 12 Case studies covering all issues of reporting 17-18 transactions in 18-19.

2. Where to report in GSTR 9 and GSTR 9C.

3. What are issues and there notes and options.

4. Other issues of outward Supply report at the end.

5. Covers all type of reporting issues of 17-18,  18-19, 19- 20  years in case studies.

6. Simple and table wise case study analysis.

7. DRC 03 and RFD 01 reporting issues.

And many more….

For guidance purpose only. Check your facts and figures.

Also Read-

6 Case Studies on RCM reporting in GSTR-9 & 9C of FY 2018-19

12 Case Studies on Inward Supplies of FY 17-18 reporting in GSTR 9 & 9C of FY 18-19

Draft Disclosures for GST Audit Report of F.Y. 2018-19

 Case 1: Short tax paid in 3B of FY:2017-18, paid in 3B of FY:2018-19.

 Year  Table No.

 Particulars

 Amount
 2017-18    As per Books Outward Supply            100
   As per 3B              90

GSTR 9

 Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable              90
Table 9  Tax Payable              90
Table 9  Tax paid on (as per 3B)              90
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes)              10
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes)              –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11              10
 2018-19    As per Books             200
     As per 3B            210

GSTR 9

Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable            200
Table 9  Tax Payable            200
Table 9  Tax paid on (as per 3B)            210
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes)              –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes)              –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11              –
Total of 2 Years  As per Books             300
     As per 3B            300
   As per GSTR-9 Table (4+10-11)            300

 Impact on GSTR 9C of 18-19

Table 5A  Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement)            200
Table 5O  Diff 17-18 (Adjustments in turnover due to reasons not listed above)              –
Table 5P  Annual turnover after adjustments as above            200
Table 5Q  Turnover as declared in Annual Return (GSTR9)            200
Table 6  Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover)              –
Table 9P  Total amount to be paid as per tables above            200
Table 9Q  Total amount paid as declared in Annual Return (GSTR 9)            200
Table 10  Diff Unreconciled (If any)              –
Note:   Difference in GSTR9 in Table 9 (tax payable and tax paid may be given in GSTR 9C, in other non GST audit cases a letter can be filed with tax department) ( Applicable in all 12 case studies)
   Note:   Tax paid shown in Table 9 of GSTR- 09 include in Rs. 10/- of 2017-18.  

 Case 2: Short tax paid in 3B of FY: 2017-18 shown as paid in FY 18-19, but not paid in FY 18-19, now effect for the same given in GSTR-09 of FY 18-19 through DRC-03.

 Year Table No.  Particulars  Amount
 2017-18    As per Books Outward Supply            100
     As per 3B              90

 GSTR 9

Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable              90
Table 9  Tax Payable              90
Table 9  Tax paid on (as per 3B)              90
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes)              10
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes)              –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11              10
2018-19    As per Books             200
     As per 3B            200

 GSTR 9

Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable            200
Table 9  Tax Payable            200
Table 9  Tax paid on (as per 3B)            200
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes)              –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes)              –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11              –
  Note:  Tax paid through DRC 03 (FY:2018-19=10) Interest as applicable 10
 Total of 2 Years    As per Books             300
     As per 3B + DRC 03- Refund            300
 As per GSTR-9 Table (4 / 9)+10-11)            300

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 200
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 200
Table 5Q Turnover as declared in Annual Return (GSTR9) 200
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 200
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 200
Table 10 Diff Unreconciled (If any) –
  Note: Tax paid through DRC 03 (FY:2018-19=10) Interest as applicable 10

 Case 3: Short tax paid in 3B of FY:2017-18 shown as paid on FY 18-19. For FY:2018-19 also short tax paid. Both years tax actually not paid in 3B. Now effect of both years taken in GSTR 9 of FY:2018-19 (Assuming) and now paid through DRC 03.

Year Table No. Particulars Amount
2017-18   As per Books Outward Supply            100
    As per 3B              90

GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 90
Table 9 Tax Payable 90
Table 9 Tax paid on (as per 3B) 90
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 10
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 10
2018-19   As per Books             200
    As per 3B            180

GSTR 9

Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9  Tax Payable 200
Table 9  Tax paid on (as per 3B) 180
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 –
  Note:  Tax paid through DRC 03 (FY:2018-19=30) Interest as applicable 30
Total of 2 Years    As per Books             300
     As per 3B + DRC 03- Refund            300
     As per GSTR-9 Table (4 / 9)+10-11)            300
Impact on GSTR 9C of 18-19
Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 200
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 200
Table 5Q Turnover as declared in Annual Return (GSTR9) 200
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 200
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 200
Table 10 Diff Unreconciled (If any) –
Note: Tax paid through DRC 03 (FY:2018-19=30) Interest as applicable 30
 Case 4: Excess tax paid in 3B of FY:2017-18 effect given in 3B of FY:2018-19.
 Year Table No. Particulars Amount
2017-18   As per Books Outward Supply            150
     As per 3B            200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9 Tax paid on (as per 3B) 200
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
2018-19   As per Books             225
    As per 3B 175

GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 225
Table 9 Tax Payable 225
Table 9 Tax paid on (as per 3B) 175
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
Total of 2 Years   As per Books             375
    As per 3B + DRC 03- Refund            375
    As per GSTR-9 Table (4 / 9)+10-11)            375

Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 225
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above)
Table 5P Reconciliation of Gross Turnover 225
Table 5Q Turnover as declared in Annual Return (GSTR9) 225
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 225
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 225
Table 10 Diff Unreconciled (If any) –

 Case 5: Excess tax paid in 3B of FY:2017-18 effect not given in 3B of FY:2018-19, Effect now given in GSTR 9 of FY:2018-19.

 Year  Table No.  Particulars Amount
 2017-18    As per Books Outward Supply            150
     As per 3B            200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9 Tax paid on (as per 3B) 200
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
 Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
2018-19    As per Books             225
     As per 3B            225

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 225
Table 9 Tax Payable 225
Table 9 Tax paid on (as per 3B) 225
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
  Note: Refund of 17-18 to be claimed after filing GSTR 9 of 18-19 (FY:2017-18 31st August 2020, FY: 2018-19 31st March 2021 50
Total of 2 Years   As per Books  375
    As per 3B + DRC 03- Refund            375
    As per GSTR-9 Table (4 / 9)+10-11)            375

Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 225
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above)
Table 5P Reconciliation of Gross Turnover 225
Table 5Q Turnover as declared in Annual Return (GSTR9) 225
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 225
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 225
Table 10 Diff Unreconciled –
  Note: Refund of 17-18 to be claimed after filing GSTR 9 of 18-19 50

 Case 6: Excess tax paid in 3B of FY:2017-18 and FY:2018-19. Effect of both year are not shown in 3B of FY:2018-19.

Year Table No. Particulars Amount
2017-18   As per Books Outward Supply            150
    As per 3B            200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9 Tax paid on (as per 3B) 200
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
Note: Refund of 17-18 to be claimed after filing GSTR 9 of 18-19 50
2018-19   As per Books             225
    As per 3B            250

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 225
Table 9 Tax Payable 225
Table 9 Tax paid on (as per 3B) 250
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
 Note: Refund of 18-19 to be claimed after filing GSTR 9 of 18-19 25
Total of 2 Years   As per Books  375
    As per 3B + DRC 03- Refund            375
    As per GSTR-9 Table (4 / 9)+10-11)            375

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 225
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above)
Table 5P Reconciliation of Gross Turnover 225
Table 5Q Turnover as declared in Annual Return (GSTR9) 225
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 225
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 225
Table 10 Diff Unreconciled –  
Notes:  Refund of 17-18 to be claimed after filing GSTR 9 of 18-19 50
Notes:  Refund of 18-19 to be claimed after filing GSTR 9 of 18-19 25

 Case 7: Short tax paid in 3B of FY:2017-18 and Excess tax paid in 3B of FY:2018-19 both shown in 3B of FY:2018-19.

Year Table No. Particulars  Amount
2017-18   As per Books Outward Supply 100
    As per 3B 90

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 90
Table 9 Tax Payable 90
Table 9 Tax paid on (as per 3B) 90
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 10
 Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
 Table 14 Differential tax paid on account of declaration in table no. 10 & 11 10
2018-19   As per Books             200
    As per 3B            220

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9 Tax paid on (as per 3B) 220
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 –
Note:  Refund of 18-19 to be claimed after filing GSTR 9 of 18-19 10
Total of 2 Years   As per Books             300
    As per 3B + DRC 03- Refund            300
    As per GSTR-9 Table (4 / 9)+10-11)            300

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 200
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 200
Table 5Q Turnover as declared in Annual Return (GSTR9) 200
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 200
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 200
 Table 10 Diff Unreconciled –
Note: Refund of 18-19 to be claimed after filing GSTR 9 of 18-19 10

Case 8: Excess tax paid in FY: 2017-18 adjusted against Short tax paid in 3B of FY:2018-19 and Refund of FY: 2017-18 (by filling RFD-01 now)

 Year Table No.  Particulars Amount
2017-18   As per Books Outward Supply 150
    As per 3B 200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9 Tax paid on (as per 3B) 200
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
Refund of 17-18 to be claimed after filing GSTR 9 of 18-19
2018-19    As per Books             225
    As per 3B            200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 225
Table 9 Tax Payable 225
Table 9 Tax paid on (as per 3B) 200
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
  Note: Refund of 17-18 to be claimed after filing GSTR 9 of 18-19 25
Total of 2 Years   As per Books  375
     As per 3B + DRC 03- Refund 375
     As per GSTR-9 Table (4 / 9)+10-11) 375

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 225
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above)
Table 5P Reconciliation of Gross Turnover 225
Table 5Q Turnover as declared in Annual Return (GSTR9) 225
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 225
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 225
Table 10 Diff Unreconciled –
Note:  Refund of FY: 2017-18 (by filling RFD-01 now) 25

 Case 9: Short tax paid in 3B of FY:2017-18 and FY: 2018-19 both years, Effect of the same given in FY:2019-20 (Assuming).

Year Table No. Particulars Amount
2017-18   As per Books Outward Supply 100
    As per 3B              90

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 90
Table 9 Tax Payable 90
Table 9 Tax paid on (as per 3B) 90
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 10
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 10
2018-19   As per Books             200
    As per 3B            180

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 170
Table 9 Tax Payable 170
Table 9 Tax paid on (as per 3B) 180
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 30
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 30
2019-20   As per Books             150
    As per 3B            180

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 150
Table 9  Tax Payable 150
Table 9  Tax paid on (as per 3B) 180
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 –
Total of 3 Years   As per Books  450
     As per 3B 450
     Table ((4 / 9)+10-11) 450

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 200
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 200
Table 5Q Turnover as declared in Annual Return (GSTR9) 200
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P  Total amount to be paid as per tables above 200
Table 9Q  Total amount paid as declared in Annual Return (GSTR 9) 200
Table 10  Diff Unreconciled –

Case 10: Short tax paid in 3B of FY:2017-18 and Excess tax paid in 3B of FY: 2018-19, Effect of the same given in FY:2019-20 (Assuming).

 Year  Table No.  Particulars  Amount
 2017-18    As per Books Outward Supply            100
     As per 3B              90

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 90
Table 9 Tax Payable 90
Table 9  Tax paid on (as per 3B) 90
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 10
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 10
 2018-19    As per Books             200
     As per 3B            220

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 210
Table 9 Tax Payable 210
Table 9 Tax paid on (as per 3B) 220
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 10
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
2019-20   As per Books             150
    As per 3B            140

 GSTR 9

Table 4  Details of advances, inward and outward supplies made during the financial year on which tax is payable            150
Table 9  Tax Payable            150
Table 9  Tax paid on (as per 3B)            140
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14  Differential tax paid on account of declaration in table no. 10 & 11 –
Total of 3 Years    As per Books  450
     As per 3B 450
     Table ((4 / 9)+10-11) 450

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 200
Table 5O  Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P  Reconciliation of Gross Turnover 200
Table 5Q  Turnover as declared in Annual Return (GSTR9) 200
Table 6  Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P  Total amount to be paid as per tables above 200
Table 9Q  Total amount paid as declared in Annual Return (GSTR 9) 200
Table 10  Diff Unreconciled –

 Case 11: Excess tax paid in 3B of FY: 2017-18 and FY: 2018-19 both years, Effect of the same given in FY:2019-20 (Assuming).

 Year Table No. Particulars Amount
2017-18   As per Books Outward Supply            150
    As per 3B            200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
 Table 9 Tax paid on (as per 3B) 200
 Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
 Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
 Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
2018-19    As per Books             225
     As per 3B            250

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 300
Table 9 Tax Payable 300
Table 9 Tax paid on (as per 3B) 250
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 75
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
 2019-20   As per Books             150
    As per 3B              75

GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 150
Table 9 Tax Payable 150
Table 9 Tax paid on (as per 3B) 75
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
Total of 3 Years   As per Books             525
    As per 3B            525
    Table ((4 / 9)+10-11)            525

Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 225
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 225
 Table 5Q Turnover as declared in Annual Return (GSTR9) 225
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 225
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 225
 Table 10 Diff Unreconciled –

Case 12: Excess tax paid in 3B of FY: 2017-18 and Short tax paid in 3B of FY: 2018-19 Effect of the same given in FY:2019-20 (Assuming).

Year Table No. Particulars Amount
2017-18   As per Books Outward Supply 150
    As per 3B 200

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 200
Table 9 Tax Payable 200
Table 9  Tax paid on (as per 3B) 200
Table 10  Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11  Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) 50
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
2018-19   As per Books             325
    As per 3B            250

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 300
Table 9 Tax Payable 300
Table 9 Tax paid on (as per 3B) 250
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) 25
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 25
2019-20   As per Books  150
    As per 3B 175

 GSTR 9

Table 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable 150
Table 9 Tax Payable 150
Table 9 Tax paid on (as per 3B) 175
Table 10 Supplies / tax declared in next FY through Amendments (+) (net of debit notes) –
Table 11 Supplies / tax reduced in next FY through Amendments (-) (net of credit notes) –
Table 14 Differential tax paid on account of declaration in table no. 10 & 11 –
Total of 3 Years    As per Books             625
     As per 3B            625
     Table ((4 / 9)+10-11)            625

 Impact on GSTR 9C of 18-19

Table 5A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 325
Table 5O Diff 17-18 (Adjustments in turnover due to reasons not listed above) –
Table 5P Reconciliation of Gross Turnover 325
Table 5Q Turnover as declared in Annual Return (GSTR9) 325
Table 6 Diff (Reasons for Un – Reconciled difference in Annual Gross Turnover) –
Table 9P Total amount to be paid as per tables above 325
Table 9Q Total amount paid as declared in Annual Return (GSTR 9) 325
Table 10 Diff Unreconciled –

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Author Bio

Name: Umesh Sharma
Qualification: CA in Practice
Company: R.B. Sharma and Co
Location: Aurangabad, Maharashtra, India
Member Since: 27 Jan 2018 | Total Posts: 466
1. Central Council Member of ICAI. 2. Vice-Chairman of WIRC of ICAI for the period 2015-2021. 3. Youngest Chairman of Aurangabad Branch of WIRC of ICAI in 2002. 4. Author of Popular Tax articles series based on Krishna and Arjuna conversation i.e “KARNEETI” published in Lokmat on every View Full Profile

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Key Deadlines to remember in the month of December! Taxpayers Win- Case for Rebate u/s 87A on Short Term Capital Gains Understanding New IMS (Invoice Management System) on GST Portal Revamp of Income Tax Act 1961: Key Updates for Taxpayers This Diwali, Celebrate with GST Firecrackers! View More Published Posts

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