1. Whether the figures of supply made during 2017-18 but disclosed and tax paid in 2018-19 will be reported under the Table 4 of 2018-2019?

While preparing the GSTR-9 for 2017-18, the said amount of under reporting must have been shown in Table 10 of the GSTR-9 of 2017-18. Table 4 of GSTR-9 of 2018-19 requires the figures of turnover relating to 2018-2019 only. There are different opinions also. I prefer to stick with the literal meaning and of the view that no such reporting is required in GSTR-9 of 2018-2019.

2. Whether the figures of supply made during 2018-19 but disclosed and tax paid in 2019-20 will be reported under the Table 4 of 2018-2019?

Please refer to Table 10. Here again there are two different opinions;-

a) As per the wordings used in Table 4, it should be reported both in Table 4 and Table 10.

b) It should only be reflected in Table 10.

I prefer the second. If we go by the Table 5Q of GSTR-9C, it asks for the “Turnover declared as declared in GSTR-9” and the instruction says that “Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).”­

Conclusion:-

It should only be reflected in Table 10.

3. Whether excess paid GST as per incorrect GSTR 3B in 2018-2019 can be adjusted in the GSTR 3B of 2019-2020?

Section 39(9) of CGST Act, 2019 contains that if any registered person after furnishing a return discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act:.

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier.

Circular No. 26/26/2017-GST dated 29/12/2017 may also be referred to.

Conclusion:-

Thus in my view adjustment in subsequent months/ year can be made subject to the prescribed time limit in section 39(9). If the time is lapsed it seems better to claim refund.

4. An assessee has supplied goods for Rs. 10,00,000/- and charged GST @ 18% Rs. 1,80,000/- during 2018-19. However in GSTR-1 and GSTR 3B, these figures have been shown as 1,00,000/- and 18,000/-. The said mistake was rectified in September 2019 and the return for September 2019 was filed within due date. How to report in GSTR-9 for 2018-19?

First question which may arise is whether such adjustment was allowed as per the law? As discussed above, such rectification is duly allowed u/s. 39(9), because the said rectification has been made within the stipulated time limit (the due date for furnishing of return for the month of September or second quarter following the end of the financial year…..).

Where the scope the same has been provided in GSTR-9:-

Table 10 of GSTR 9 (Part-V) provides the scope to show this difference.

  • Part V of the Form says- Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019.
  • Table 10 says- Supplies / tax declared through Amendments (+) (net of debit notes).
  • Instruction says- Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

Conclusion:-

Thus it is to be shown in GSTR 9 as follows:-

Table -4  = 100000, 18000,

Table -10= 900000, 162000

5. An assessee has supplied goods for Rs. 10,00,000/- and charged GST @ 18% Rs. 1,80,000/- during 2018-19. However in GSTR-1 and GSTR 3B, it has been shown as 1,00,000/- and 18,000/-. The said mistake was rectified in September 2019 and the return for September 2019 was filed in November 2019. How to report in GSTR-9 for 2018-19?

First question which may arise is whether such adjustment was allowed as per the law? As discussed above, prima facie such rectification is not allowed u/s. 39(9), because the said rectification has not been made within the stipulated time limit (the due date for furnishing of return for the month of September or second quarter following the end of the financial year…..). In this case rectification of GSTR-1 is within time limit u/s. 37 (3) but rectification in GSTR 3 B is contrary to 39(9).

Let us check-whether it can still be reported in T-10:-

Table 10 of GSTR 9 (Part-V) provides the scope to show this difference.

  • Part V of the Form says- Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019.
  • Table 10 says- Supplies / tax declared through Amendments (+) (net of debit notes).
  • Instruction says- Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current FY or date of filing of Annual Return for the previous FY, whichever is earlier shall be declared here.

Headline of the Part-IV, thus allows the said figure to be shown in T-10.

Conclusion:-

Even GSTR-9 allows it to be reported, but one should keep in mind that filing of GSTR-9 cannot supersede the provisions of section 39(9). It may be a better option to pay the amount with interest vide DRC-03 and adjust the amount excess paid in 2019-20 in the return of August/ September 2020.

6. An assessee has supplied goods for Rs. 10,00,000/- and charged GST @ 18% Rs. 1,80,000/- during 2018-19. Reported properly in GSTR-1, but mistakenly reported as Rs.1,00,000/- (Turnover) and 18,000/- (Tax) in GSTR 3B. The said mistake was rectified in September 2019 and the return for September 2019 was filed within due date. How to report in GSTR-9 for 2018-19?

As per section 39(9), rectification has been done within time limit and as per GSTR-9 it can be safely shown in T-10.

7. An assessee has supplied goods for Rs. 10,00,000/- and charged GST @ 18% Rs. 1,80,000/- during 2018-19. Reported properly in GSTR-3B, but mistakenly reported Rs.1,00,000/- (Turnover) and 18,000/- (Tax) in GSTR-1. The said mistake was rectified in September 2019 and the return for September 2019.  How to report in GSTR-9 for 2018-19?

As per section 37(3), rectification in GSTR-1 has been done within time limit. However, being there is no amendment in GSTR 3B,  there is no place in GSTR-9 to report this mistake. It is therefore advisable to put a specific note. Accordingly

GSTR-9 of 18-19:-
Table 4 = 1000000, 180000
Table 10= Nil
Some experts are of the view that difference amount of turnover can be reported in T-10 in turnover column only showing nil in tax colums.
Accordingly
GSTR-9 of 18-19:-
Table 4 = 100000 (supply), 180000 (tax)
Table 01= 900000(supply), 0 (tax)

8. An assessee has made a provision for credit note of Rs. 100000/- in 2018-19 in its books of accounts and has raised the Credit note in April 2019. How to report in GSTR-9 for 2018-19?

Press Release dated 03/07/2019 has make the matter more clear while saying that If the credit or debit note for any supply was issued and declared in returns of FY 2018-19 and the provision for the same has been made in the books of accounts for FY 2017-18, the same shall be declared in Pt. V of the annual return. Thus this amount may be shown in T-11.

9. An assessee has made a supply during 2018-19. No provision for credit note made. It raised the Credit note in April 2019. How to report in GSTR-9 for 2018-19?

It will not make any impact on the turnover and tax liability for 2018-19. In my view no reporting required.

10. While preparing GSTR 3B in 2018-19, an assessee has wrongly shown excess tax payable by Rs 1,00,000/- (shown 11,00,000 instead of 10,00,000). Adjusted the said amount in GSTR 3B for June 2019. How to report in GSTR-9 for 2018-19?

As per 39(9), this mistake is rectifiable within the prescribed time limit. Rectification has been made within time limit. Reference may also be made to Circular 26/26/2017 dated 29/12/2017, wherein it has been said that over reported liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.

Further Press Release dated 03/07/2019 says that if the GSTR-3B & GSTR-1 do not match, there can be broadly two scenarios, either tax was not paid to the Government or tax was paid in excess. In the first case, the same shall be declared in the annual return and tax should be paid and in the latter all information may be declared in the annual return and refund (if eligible) may be applied through FORM GST RFD-01A.

Conclusion:-

Thus in the given circumstances, the said figure of difference may be shown in Table-11. Table 4 will show 11,00,000/-. Table 11 will show 1,00,000/-.

11. While preparing GSTR 3B in 2018-19, an assessee has wrongly under-reported tax payable by Rs 2,00,000/- (shown 10,00,000 instead of 12,00,000). Adjusted the said amount in GSTR 3B for June 2019. How to report in GSTR-9 for 2018-19?

Conclusion:-

The said figure of difference may be shown in Table-10. Table 4 will show 10,00,000/-. Table 10 will show 2,00,000/-

12. While preparing GSTR 3B in 2018-19, an assessee has wrongly under-reported tax payable by Rs 2,00,000/- (shown 10,00,000 instead of 12,00,000). Did not adjust. How to report in GSTR-9 for 2018-19?

Pay the difference amount Rs. 200000/- + Interest vide DRC-03. Table 4 will show 1200000/-

13. During 2018-19, an assessee failed to pay GST on Reverse charge basis amounting to Rs. 1,00,000/-. Paid the same in August 2019 and claimed ITC in the said month. How to report in GSTR-9 for 2018-19?

No such scope has been specifically given in GSTR-9 to report the same. Press Release dated 03/07/2019 may be referred to which inter-alia contained:-

“Many taxpayers have requested for clarification on the appropriate column or Table in which tax which was to be paid on reverse charge basis for the FY 2017-18 but was paid during FY 2018-19. It may be noted that since the payment was made during FY 2018-19, the input tax credit on such payment of tax would have been availed in FY 2018-19 only. Therefore, such details will not be declared in the annual return for the FY 2017-18 and will be declared in the annual return for FY 2018-19. If there are any variations in the calculation of turnover on account of this adjustment, the same may be reported with reasons in the reconciliation statement (FORM GSTR-9C).”

In absence of any other mechanism, one may follow the suggestion of the Press release and no reporting may be done in GSTR-9 of 2018-19.

14. During 2018-19, an assessee failed to pay RCM GST 100000/-. Paid the same in December 2019 and claimed ITC in the said month. How to report in GSTR-9 for 2018-19?

If we follow the press release literally, the same way of non-reporting may be followed. However it has to be kept in mind that claiming ITC in December 2019, if it is in contravention of the provisions of section 16(4), may also attract penalty. However the binding nature of the provisions of 16(4) is sub-judice.

15. During 2017-18, an assessee has wrongly reported lower tax liability by Rs 1,00,000/- in GSTR 3B (shown 9,00,000 instead of 10,00,000). It adjusted the same in May 2018. In GSTR 9 of 2017-18, Table 4 shown Rs 9,00,000/- and Table 10 shown Rs. 1,00,000/-. How to report in GSTR-9 for 2018-19?

a) T4 of 2018-19 will not include any such transaction of 2017-18.

b) No other effect will be GSTR 9 for 2018-19.

16. Whether fresh Input Tax Credit can be availed through GSTR-9?

No. In my view no such scope has been given in GSTR-9 and furthermore as on to-day the only way to claim Input Tax Credit is GSTR-3B and no relaxation has been given in this regard.

Further the Press release of CBIC dated 03/07/2019 also contains that no input tax credit can be availed through the annual return.

17. Whether wrongly taken Input Tax Credit can be reversed through GSTR-9?

No. In my view no such scope has been given in GSTR-9 and furthermore as on to-day the only way to show reversal of Input Tax Credit is GSTR-3B and no relaxation has been given in this regard.

Further the Press release of CBIC dated 03/07/2019 also contains that no input tax credit can be reversed through the annual return.

However, if it is found that some reversal has been lapsed, the amount of said reversal alongwith applicable interest may be paid through DRC-03 and the same will be properly disclosed by the auditor. In case of un-audited cases, in my opinion, proper disclosure may be made and communicated to the jurisdictional officer separately.

18. During 2018-2019 an Assessee has wrongly claimed Rs. 1,00,000/- as input tax credit in GSTR-3B instead of claiming Rs. 1,50,000/-. The said balance of Rs. 50,000/- has been claimed in the month of April 2019. How to report in GSTR-9 for 2018-19?

Table 6 will show only the actual amount of input tax credit claimed during the year. Similarly Table 7 should also show the actual amount of reversal made during the year. This amount of Rs. 50,000/- will be shown in Table-13.

19. During 2018-2019 an Assessee has wrongly claimed Rs. 1,80,000/- as input tax credit in GSTR-3B instead of claiming Rs. 1,25,000/-. The said balance of Rs. 55,000/- has been reversed in the month of June 2019. How to report in GSTR-9 for 2018-19?

Table 6 will show only the actual amount of input tax credit claimed during the year. Similarly Table 7 should also show the actual amount of reversal made during the year. This amount of Rs. 55,000/- will be shown in Table-12.

20. During 2018-2019 an Assessee has wrongly claimed Rs. 2,10,000/- as input tax credit in GSTR-3B instead of claiming Rs. 1,10,000/-. The said balance of Rs. 1,00,000/- has not yet been reversed. How to report in GSTR-9 for 2018-19?

It is advisable to pay the amount of such reversal alongwith applicable interest vide form DRC-03 and make a suitable disclosure of the fact.

21. During 2017-2018 an Assessee has wrongly claimed Rs. 1,50,000/- as input tax credit (against purchase of raw materials) in GSTR-3B instead of claiming Rs. 1,20,000/-. The said balance of Rs. 30,000/- was claimed in May 2018 and shown in T-13 of GSTR-9 of 2017-18. How to report in GSTR-9 for 2018-19?

This amount will be covered in Table-6 under the heading “Details of ITC availed during the Financial Year”. There are different opinions on the issue that while bifurcating the total amount how this amount should be reported in clauses of Table 6.

Some are of the view that it should be shown in T-6A, whereas some others opine that it should be reflected in T-6M. Some are of the view that it should not be reported in any of the clauses of Table 6 and the amount of difference of Rs. 30,000/- should remain there. All the three opinions seem to carry similar weightage. In these circumstances, I am of the view that it will be better to show it in T-6A and to make a suiTable disclosure of the fact.

22. Should any separate disclosure be made relating to GSTR-9?

In my opinion a disclosure may be made in a well-designed format and the said should be either uploaded alongwith the audit report (need not to be signed by the auditor) in which proper facts should be disclosed;-

I have attempted to develop a format, which may be adopted with required adjustments and changes:-

Details relating to GSTR-9 for the Financial Year 2018-2019 of

M/s…………………………..,

GSTN ………… ……..

A) Turnover

Sl. No. Particulars Amount (Rs.)
(a) Turnover shown in Table- 5N
(b) Turnover shown in Table- 10
(c) Turnover shown in Table- 11
(d) Total Turnover for the year (a+b-c)

B) Tax Payable

Sl. No. Particulars Amount (Rs.)
(a) Tax payable as per Table-4 & 5/ Table-9
(b) Tax payable as per Table- 10
(c) Tax payable as per Table- 11
(d) Total Tax payable for the year (a+b-c)

[B(d) above may match with figure shown as tax Payable in Table 9 of GSTR-9]

C) Tax Paid

Sl. No. Particulars Amount (Rs.)
(a) Tax paid as per Table-9
(b) Tax paid as per Table 10 and Table 11 of GSTR-9 of 2017-2018.
(c) Tax paid for 18-19 vide DRC-03
(d) Tax paid as per Table- 10
(e) Tax paid as per Table- 11
(f) Total Tax payable for the year (a-b+c+d-e)

[C(f) may match with B(d)]

D) Details payments made by DRC-3 for output relating to 2018-2019

E) Details of payments made through DRC-3 for ITC reversal for 2018-2019

F) Disclosure relating to tax payable on Reverse Charge basis.

*****

Disclaimer: The above expressed views are purely the personal views of the author which are shared for academic purposes. The possibility of other views on the subject matter cannot be ruled out. Esteemed readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, notifications, circulars, clarifications etc before acting on the basis of the above write up. The author is not responsible in anyway.

Author Bio

Qualification: CA in Practice
Company: ANSHUL OM & ASSOCIATES
Location: Guwahati, Assam, IN
Member Since: 24 Jul 2020 | Total Posts: 3

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8 Comments

  1. S.C.Bansal says:

    We received back some rejected goods from our customer in January 2018 through his sales invoice and we entered it as purchase in our accounts .When it was not reflected in our auto populated GSTR 2 till september 2019,we enquired from our customer who informed that they have deducted the amount from our Sales bill as rejection and it should be treated as sales return i.e Debit note. Can we reverse the purchase entry of January 2019 now and treat it as sales return and pass a credit entry instead.

    1. Omprakash agarwalla says:

      The purchaser had issued sales invoice in September 2019 and thus he ought to have shown as sales. He can still rectify the mistake within the short available time.

  2. IRFAN K P says:

    I have reported 80000 gst in 3b of March 2019, But actual output was 90,000. It was shown in GSTR1 of March 2019 correctly as 90,000 and the balance amount of 10,000 was paid in the 3B of April 2019. How to report it in 9 of FY 2018-19???

    1. CA Anshul Agarwal, Guwahati says:

      In my opinion-
      You will show Rs. 80000/- in table-4 and Rs. 10000/- in table 10. In Table nine, tax payable will be Rs. 80000/-. In Table nine, tax paid amount (auto) will show 90000/-.

  3. Irfan says:

    I have reported 80000 gst in 3b of March 2019, But actual output was 90,000. It was shown in GSTR1 of March 2019 and the amount was paid in the 3B of April 2019. How to report it in 9 of FY 2018-19???

    1. SJJW says:

      You need not to show it any where in GSTR-9, but if you are filing GSTR-9C you will get a difference in Table no 9 where between tax payable and tax paid. there you can mention the reason that the difference amount has been paid in next month.

      For any queries or assistance contact-7717768987
      Get your GSTR-9 & GSTR-9C filed before due date at very low rate.

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