Press Release
Ministry of Finance
Clarifications on filing of Annual Return (FORM GSTR-9)
Posted On: 04 JUN 2019
Clarifications on filing of Annual Return (FORM GSTR-9)
The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. The trade and industry have raised certain queries with respect to filing of this Annual return which are being clarified as fol lows:
a) Information contained in FORM GSTR-2A as on 01.05.2019 shall be auto-populated in Table 8A of FORM GSTR-9.
b) Input tax credit on inward supplies shall be declared from April 2018 to March 2019 in Table 8C of FORM GSTR-9.
c) Particulars of the transactions for FY 2017-18 declared in returns between April 2018 to March 2019 shall be declared in Pt. V of FORM GSTR-9. Such particulars may contain details of amendments furnished in Table 10 and Table 11 of FORM GSTR-1.
d) It may be noted that irrespective of when the supply was declared in FORM GSTR-1, the principle of declaring a supply in Pt. II or Pt. V is essentially driven by when was tax paid through FORM GSTR-3B in respect of such supplies. If the tax on such supply was paid through FORM GSTR-3B between July 2017 to March 2018 then such supply shall be declared in Pt. II and if the tax was paid through FORM GSTR3B between April 2018 to March 2019 then such supply shall be declared in Pt. V of FORM GSTR-9.
e) Any additional outward supply which was not declared by the registered person in FORM GSTR-1 and FORM GSTR-3B shall be declared in Pt.II of the FORM GSTR-9. Such additional liability shall be computed in Pt.IV and the gap between the “tax payable” and “Paid through cash” column of FORM GSTR-9 shall be paid through FORM DRC-03.
f) Many taxpayers have reported a mismatch between auto-populated data and the actual entry in their books of accounts or returns. One common challenge reported by taxpayer is in Table 4 of FORM GSTR-9 where details may have been missed in FORM GSTR-1 but tax was already paid in FORM GSTR-3B and therefore taxpayers see a mismatch between auto-populated data and data in FORM GSTR-3B. It may be noted that auto-population is a functionality provided to taxpayers for facilitation purposes, taxpayers shall report the data as per their books of account or returns filed during the financial year.
g) Many taxpayers have represented that Table 8 has no row to fill in credit of IGST paid at the time of import of goods but wailed in the return of April 2018 to March 2019. Due to this, there are apprehensions that credit which was wailed between April 2018 to March 2019 but not reported in the annual return may lapse. For this particular entry, taxpayers are advised to fill in their entire credit wailed on import of goods from July 2017 to March 2019 in Table 6(E) of FORM GSTR-9 itself.
h) Payments made through FORM DRC-03 for any supplies relating to period between July 2017 to March 2018 will not be accounted for in FORM GSTR-9 but shall be reported during reconciliation in FORM GSTR-9C.
2. All the taxpayers are requested to file their Annual Return (FORM GSTR-9) at the earliest to avoid last minute rush.
Author Bio
Sir,
Please tell us where to put b/f ITC of last year while filing the GSTR-9 Annual Return in the current year.
SIR
I REVERSEDAMOUNT OF RS.25784/- WHICH IS NOT LIABLE TO REVERSEI VIZ VAT
IN SGST COL. IN2018-19 GSTR9 IN TABLE 8
THE SAME AMOUNT IS SHOWN AS DIFFERENCE
KINDLY ADVISE WHAT I HAVE TO DO
Dear Sir
My client takes ITC under the head of Cess for Rs 31560 instead of IGST in FY 2018-19 and thereafter he also took ITC under IGST Head.
Now difference comes in column 8(d) of GSTR9 of Rs 31560, total turnover for that year is about Rs 12,00,000.
What can we do now for GSTR9?
Dear sir,
A registered person opted for quarterly filing return.He paid the tax amount in GSTR-3B but omitted to report the same GSTR-1 for F.Y.2017-18 and duly recognized in subsequent quarter GSTR-1 in F.Y.2018-19.
Please guide me where to report the difference amount of GSTR-1 and GSTR-3B for F.Y.2017-18 in GSTR-9 Annual return.(either to edit the auto populated amount in TABLE 4 as per GSTR-3B or to report the difference amount in in TABLE no.10,11???)
TURNOVER OF SOME OF GSTR3B OF F.Y.17-18 IS ADJUSTED IN F.Y.18-19 SO DOES THE LIABILITY IN GSTR9 ARISE ?
What should be done if the tax paid as per GSTR 3b differs from the the amount shown in table 9 in GSTR 9 annual return .I have paid more tax than what is shown in the annual return .KINDLY HELP
After set off the payment details we cant able to file the drc-03 shows “some error of incorrect amount payment cgst and sgst”
Kindly please tell some solution for this
Dear Sir,
2017-18 mach we had made a mistake at time of filing GSTR 3B an a IGST purchase input taken as CGST and SGST input and filed the return,at the time of our audit we found the mistake and rectified in our books of accounts,now our balance sheet and GSTR 2A in put are matched but we are not rectifying the error till march 2019 in 3B.how can we rectifying this error filing GST annual return 2017-18
Dear Sir,
2017-18 march we made a mistake on gstr 3B. mistakenly an IGST purchase input we taken in to CGST and SGST and filed the 3B return.at the time of our audit we found that mistake and corrected our books of accounts,our balance sheet and gstr 2A is correct now but we are not rectified in 3B till march 2019.how to solve the problem in annual return
What will be the treatment in GSTR – 9, if we have correctly shown the amount of outward supply in GSTR – 1 but shown excess amount in GSTR – 3B for the FY 2017-18 and GST paid accordingly on the excess amount. In FY 2018-19, excess amount of outward supply and Tax adjusted in GSTR-3B of 2018-19.
As table 4 of GSTR 9 is autopopulated through GSTR 1 which is showing correct amount. We have added the excess sales in Table 4 and adjusted through Table 11. Now what is the adjustment requirement in Table – 9 & 14?
Respected sir, In the month of feb 2018 i found that GST3B is filed NiL, due to software problem . but we did not claim ITC for the month of feb 2018 till now.
although we have both side same amount payable and receivable. can we claim ITc in the GStR9
Sir, how to avoid reversal input tax if the invoice not displayed in GSTR2A?, if supplier upload the invoice in the next year instead of current year. eg: supplier raised invoice in the year 2017-18 and issued invoice to the buyer in the same year. But in his GSTR1 he upload the invoice in 2018-19. How can buyer show this in GSTR9? Buyer availed input tax through GSTR3B in 2017-18. please claify sir.
dear sir, its any chnace to extend the filing GSTR9 and 9C
one export bill of financial year 2017-18 lapse to file in GSTR-1 can i upload this bill in annual return…….?????///?
HOW MANY GSTR-9 YOU HAVE FIELD
ABOVE INFORMATION YOU HAVE TAKEN FROM GOVERNMENT PRESS RELEASE DATED 3rd OF JUNE
for the suppliers at the time of bill GST IN MISTAKE AFTER MISMATCHED RECIPT FOUND AND REPORT WHOLE SALE SUPPLIERS THEY ARE NOT MODFIED AND ALSO THEY SAYS WHOLE SALE SUPPLIERS SAYSCONTROL POWER ALTERY GST IN VERY BIG COMPANY SIDE AND ALSO THE BILLS PAYMENTS OR MOSTLY BANKERS CHEQUES WITH BASED THE GST ARE ACCEPTE OR LIVE THE DIF TAX HOW SOLVE THE PROBLEMS PLEASE IGNORE