Author Posts

January 26, 2020 at 2:40 pm

ONE OF MY CLIENT’S ACTUAL  TOTAL SALES TURN OVER FOR F.Y 2017-18 FOR RS. 17,76,141/-( JULY-2017 TO MAR – 2018) THIS AMOUNT ENTERED IN 3-B CORRECTLY AND MAKE PAYMENT PROMPTLY, BUT WRONGLY SHOWN EXCESS IN JAN- 2018 FOR RS.  5,20,444/-  ACTUAL TURNOVER FOR JAN-2018 FOR  RS. 2,40,295/- BUT SHOWN IN R-1 FOR RS. 7,60,739/-  THIS MISTAKE AMENDED IN MAR- 2019 RETURN ( F.Y 2018-19). IN THIS SITUATION,   GST-R-9 NEED  TO BE FILED OR NOT FOR F Y 2017-18 ?  PLS ADVICE

 

January 27, 2020 at 2:46 pm

Hello Mr.Rajagopal.R,

As the amendments are done within time limit GSTR – 9 need not be filed for this reason/amendment

If the turnover exceeds the prescribed limit of Rs.2 crores, GSTR – 9 filing will attract

Thank you

Regards
Srividya
Team TNGSTP

January 28, 2020 at 8:51 pm

good evening madam,

We are inverted duty structure dealer. In the month of July 2017 form 3b we have not declared the purchase and sales. But we filed GST r1 for that month properly. We have ITC for July rupees 1.5 lacs we are not take this ITC in July and subsequent months. Sales point tax is rupees 45000 for the July month. Form 2a auto populated ITC is rupees 12.50 lacs that is also same with our book ITC. Total salespoint taxes rupees 8 lacs, we have availed in form 3b rupees 9 lacs as purchase ITC . How to to rectify this mistake in GST 9. If it is any possible to avail omitted July month ITC in table 6 B form GSTR 9. Kindly clarify me sir.

January 29, 2020 at 7:18 am

Dear Prakash

Let me summarize what I understand from your query.

  • You have not declared sales and purchases for the month of July whereas your GSTR1 was filed appropriately for the same month
  • July ITC and Outward tax was 1.5 L and 45k respectively
  • It appears you have availed the ITC subsequently and now GSTR 2A vs your return vs Books largely matches.
  • How to show this in GSTR 9?

My response to you, if you had availed ITC for July within the timeline in GSTR 3B( i.e. March 2019), following are steps to be taken

  • Scenario where you had availed in subsequent months but before March 2018 returns- No action is needed as it will be reported in table 6 itself directly of GSTR 9
  • Scenario where you had availed this credit post March 2018 return but before March 2019- In this case, your table 6 of GSTR 9 wont be showing this credit, you have to show this under Table 13.

Please watch this video further if you still have questions.

https://youtu.be/4pAPi3BIM5M

January 29, 2020 at 2:31 pm

dear sir,

we have not declared the ITC in next FY 18-19(apr 18-mar’19). how to solve it?.

January 30, 2020 at 3:08 pm

Hello Mr.Prakash,

In this case, ITC as per 2A and ITC as per GSTR – 3B reflected in Table 6 would have a difference and be shown in Table 8D of GSTR – 9

Since the same is claimed after the due date, it should be entered in Table 8F of GSTR – 9

Thank you

Regards
Srividya
Team TNGSTP

January 31, 2020 at 11:00 am

thank you madam.

February 1, 2020 at 7:56 pm

SIR,

WE HAVE ONE DOUBT IN RCM .

2017-18 RCM SELF INVOICE GENERATE IN SEP2018 AND THE SAME REPORTED IN GSTR3B AND PAID THE TAX. MY QUESTION IS GSTR9 HOW TO REPORT RCM.

GSTR-9 RCM UPADTE/ WHERE TO RCM LIABILITY OF 17-18 PAID  IN 1-19 IN GSTR9 / CLAIM ITC OF RCM IN GSTR9

February 5, 2020 at 1:27 pm

Hello Mr.Karthick,

RCM Invoice of 2017-18 shown in 2018-19 will be reflected only in 2018-19 and not in the Annual return of 2017-18

ITC canoot be claimed through GSTR – 9

Thank you

Regards
Srividya
Team TNGSTP