Annual GST Return – 9 for Financial Year 2018-19 – Errors – Rectification Required

Hope you might be aware of the due date to file GSTR-9 (Annual Return) & GSTR-9C (Reconciliation Statement) for the financial year 18-19 is 31/03/2020 via Order No. 08/2019-Central Tax dated 14.11.2019. However few registered persons & professionals are still in the process of filing the GSTR-9 & GSTR-9C for the F.Y.17-18. Let me coming to the point precisely,

  • Kind Attention – Tax payers

Forms to file GSTR-9 & GSTR-9C for the F.Y.18-19 were enabled (i.e. Forms are in operating state) in GST portal. However it seems there is no official notification with respect to the same. But By this time and all most of you would have received this information. If not, kindly make note of it.

  • Errors in GSTR-9 form – Rectification Required

So far there are two errors that are majorly facing by the professionals & the registered persons while filing the GSTR-9 for the F.Y.18-19.

Annual GST Return (GSTR 9)

1. Common Error – GSTR-2A credit not auto populated in Table 8

The most common issue facing by every taxpayer is the Input tax credit (ITC) as per GSTR-2A is not reflecting/auto-populating in Table 8 of form GSTR-9 for the F.Y.18-19. Many professional experts & other professional associations made representations on behalf of taxpayers to the GSTN Technical team & to other respective officials at CBIC regarding this matter. Expecting corrective measures as early as possible by the said department.

2. Error with respect to Transition credit – Table 6

This error is commonly seen among the registered persons who claimed & availed transition credit (via GST TRAN 1 & TRAN 2 forms) during the F.Y.17-18.

Amount of transition credit, the same what we claimed & availed during the F.Y.17-18 is again reflecting/auto-populating in the Table 6 of GSTR-9 for the F.Y.18-19. But the difference between the first & the second error is, we can edit the error in Table 6 of the said form, whereas error at Table 8 can be rectified only by the said department.

But if we edit & make that column as β€˜zero’ in Table 6, then that column will reflect in red colour as per the note at the top of the said table. (Note – If 20% variation in the figures, then that column will reflect red in colour). Therefore it requires needful action from the said department as early as possible.

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30 Comments

  1. mickey says:

    Sir, Trans 1 & Trans 2 credit availed and utilized in 17-18 in gstr 9 is again reflecting in 2018-19 as mentioned in your post. Its still showing in the portal till date. Any suggestion as to how to proceed further. Thanks in advance.

    1. Venkatesh Venkat says:

      Dear Sir,
      As i said, it is editable option & you can edit & make it as Zero. It is advisable to consult with your auditor before proceeding further.

  2. saleel says:

    sir
    The amount shown in column 8 of Gstr 9 shows less amount than Gstr2A..what will be the reason…how can I file gstr9 in this situation…pls help..

  3. nishi says:

    I HAVE ADDED SALE FIGURES OF 17-18 IN 18-19 GSTR 3B SO MY 18-19 FIGURES INCLUDE 17-18 ALSO . WHERE SHOULD I SHOW MY 17-18 AMOUNTS IN TABLE 10 AND 11 OR SOMEWHERE ELSE.

  4. ratheesh prabhu says:

    sir, i have taken 17-18 credit in 18-19 GSTR-3B
    Now at the time of filling 18-19 annual return in table no 6 (A) i have seen this 17-18 extra credit so now annual return 9 in which table i have less this credit to match my 18-19 credit

  5. Rachit says:

    sir, i have taken 17-18 credit in 18-19 GSTR-3B
    Now at the time of filling 18-19 annual return in table no 6 (A) i have seen this 17-18 extra credit so now annual return 9 in which table i have less this credit to match my 18-19 credit

  6. Sandeep Sharma says:

    Dear Sir,
    What would be the treatment of ITC of 17-18 claimed in 2018-19 as the same figure is reflecting in table 6B of 2018-19 and the table 8 displaying the auto populated figure from 2A of the FY 2018-19.
    Secondly supplies of 2017-18 declared in 2018-19 through amendment we have reflected in part V of GSTR9. And the tax was also paid in 2018-19 so kindly confirm whether we have to deduct such amount of Tax liability from Tax payable column or remain as it is as such figures of tax payable auto populated from GSTR 3B of 2018-19

    1. Venkatesh Venkat says:

      Dear sandeep,
      W.r.t. your 1st query there seems to be two options,
      Option 1. In Table 6 – where you can alter the 6B to enter the ITC which is relevant to the respective financial year (F.Y.18-19 in your case) for which you are going to file GSTR-9 & ITC w.r.t previous financial year (F.Y.17-18 in your case), you need to refer the Table 8 – where at 8C you can enter the same.
      Option 2. Follow the 1st option up to entering ITC of the respective financial year for which you are going to file GSTR-9 (F.Y.18-19 in your case) & ITC w.r.t previous financial year (F.Y.17-18 in your case), you can also refer the Table 13 of GSTR-9 (i.e, Table 10,11,12 & 13).

      W.r.t your 2nd query, If you have amended the supplies that made during F.Y.17-18, then you need to enter the same in Table 10 (i.e. Table 10,11,12 & 13) & not in table 5 — which dealt with export supplies & if there any differential tax liability arises, then you need to refer Table 14. Also kindly consider the help option at all the tables for your better understanding.

      It is highly recommended to consult with your chartered accountant before proceeding with the aforesaid clarifications. Hope you got the relevant information.

  7. Darr says:

    Sir,
    Greetings
    i have made a mistake while filling GSTR3B in some months of financial year 2018-19. i claimed by mistake 10000/-extra of ITC (i.e, of April 2019 in march 2019.)
    since the GSTR9 shows aggregate value of ITC in table 6A of GSTR9 (from 1st April to march 31 2019) which is more than actual amount.
    how to rectify the mistake in GSTR9?
    or how to rectify the error?
    Thankyou in anticipation.

    1. Venkatesh Venkat says:

      Thank you sir
      As per section 50(3) of CGST Act, 2017 you need to pay interest of 24% per annum on the excess claim of input tax credit. Interest period – From the day it was actually payable to the date it is actually paid. Therefore it is recommended to pay Rs.10,000/- along with interest as above using the form DRC-03 by selecting the option “section 73(5) – Voluntary” in the list over there. Also mention the reason for which you are making such payment in that form. Assuming you will file GSTR-9 for the F.Y.18-19 in the month of June 2020 then as per the facts, you need to pay Tax Liability of Rs.10,000/- & interest payable of Rs.2,800/- aprox (for 14 months or you can calculate in days). Hope you got my point.
      Also it is advisable to consult with your auditor before proceeding above steps.

    2. Venkatesh Venkat says:

      You need to do the aforesaid steps after filing the GSTR-9 by arriving the difference at Table 8 of GSTR – 9 (i.e., difference of your excess claim. If you arrive more diff than what you actually want to – is nothing but your supplier not filed the GSTR – 1 properly. However if you have proper purchase bill, you have actually received the goods & you have made payment to them before 180 days, then you can go for filing to appellate authority).

  8. KANTI says:

    SIR

    IN 2017-18 INPUT TAX CREDIT CGST 10500 SGST 10500 I CLAIM IN SEP .2018 SHOW I SHOW THIS IN GSTR9 OF 2017-18

    IN TABLE 8 & COLUMN NUMBER C.

    BUT WHEN I SHOW GSTR9 OF 2018-19 IN TABLE 6B AUTO POPULATED ITC SHOW 2018-19 ITC AND ALSO SHOW ABOVE 10500 CGST AND 10500 SGST . WHICH WAS I CLAIM IN GSTR 9 OF 2017-18

    WHAT TRETMENT IN GSTR 9 OF 2018-19

  9. KANTI says:

    I CLAIM 2017-18 INPUT TAX CREDIT CGST 10500 SGST 10500 IN SEP 2018 I FILE GSTR9 OF 17-18 . BUT WHEN I SHOW 2018-19 GSTR9 IN TABLE 6B THIS FIGURE ALSO POPULATED IN TABLE 6B OF 2018-19 . BUT THIS INPUT TAX CREDIT I CLAIM IN GSTR9 OF
    F.Y.-2017-18 .IN 2017-18 I SHOW THIS IN TABLE 8 & COLOM NUMBER C PLEASE SOLOVE THIS

  10. bharat says:

    annual return for fy 2018-19 not able to file for composition taxpayer. it shows message to file pending returns but i havn’t any.

    1. Venkatesh Venkat says:

      Kindly take the screen shot of your issue and lodge your complaint regarding the same at the self-service grievances portal. For us that GSTR-2A auto populated is now resolved by way of the grievances with in 5 days.

  11. Amandeep Singh Khalsa says:

    In Some of our cases their is “MISMATCH” in the Figure shown in Table No.9 of GSTR-9 (i. e. Payment) , & the GSTR -3B Summary shown by Portal.

  12. piyush says:

    if annual return for 2017-18 not filed ( due to optional). that now annual return for 2018-19 not able to file due to previous year gstr-9 not filed

  13. Gandhi N says:

    Yeah., Input tax credit as per GSTR 2A is not reflecting/auto-populating in Table 8 of form GSTR 9 for the FY: 2018-19. At the same time column is also hided so we can’t able to edit, In this situation how we able to file before March 2020. Meanwhile utilized Tran 2 credit is also replacing once again this mistake have to be recorrect.

  14. DIPAL GOOGRI says:

    how to reflect 17-18 transaction which claim in 18-19 shown in 17-18 annual return.
    the same difference again in 18-19 so how to reconsile the same

    1. Venkatesh Venkat says:

      Dear bro,
      kindly text your query in an understandable manner. As per my understanding with your query, your need to look into Table 8 & column number ‘C’.

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