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June 10, 2019 at 12:39 pm

என் சந்தேகம்
கடந்த 2017-2018 ஆம் ஆண்டு GST return செய்ததில் ஒரு தவறு நடந்து விட்டது,

அதாவது GSTR 3B அனைத்தும் சரியாக File
பண்ணிவிட்டேன், அனால் GSTR1 File பண்ணும்போது தவறுதலாக Nil Return ஆக Upload ஆகி விட்டது.
தற்பொழுது அதை GSTR9 ல் சரிசெய்ய வாய்ப்புள்ளதா ?

June 11, 2019 at 10:55 am

GSTR 9 யில் GSTR 3B யின் அடிப்படையில் சேல்ஸ் விவரங்களை பதிவு செய்யவும். நோட்டீஸ் வந்தால் இதை எளிமையாக விளக்கிவிடலாம். டேபிள் 4 to 9 வரை GSTR 3பி யின் அடிப்படையில் fill செய்யவும்

 

June 14, 2019 at 10:38 am

சார், 2017-18 fy கணக்கில் பதிய தவறிய 2 இன்வாய்களை (inward supply) அக்டோபர் 2018 3B இல் சேர்த்து itc எடுத்துக்கொண்டோம். அதை gstr 9ல் எங்கு காண்பிக்கவேண்டும். அல்லது Gstr 9ல் தேவையில்லையா?நன்றி

June 14, 2019 at 10:41 am

அதேபோன்று RCMல் (GTA) கட்டத்தவறிய ஒரு சிறு தொகையையும் OCT2018ல் கட்டிவிட்டோம். இதையும் எவ்வாறு GSTR9ல் தெரிவிப்பது?

  • This reply was modified 3 months, 1 week ago by  Mohanraj.

June 14, 2019 at 12:25 pm

வணக்கம் திரு.மோகன் ராஜ்,

தங்கள் முதல் கேள்வியின் படி ITC எடுத்து கொண்ட Invoiceகளை GSTR – 9ன் Table 13இல் காண்பிக்க வேண்டும்

மேலும், அக்டோபர் 2018இல் தாமதமாக செலுத்திய GTA தொகை 2017-18 உடையதாக இருந்தால் இப்பொழுது Table 10இல் அந்த விவரங்களை தெரிவிக்கலாம்.

நன்றி
ஸ்ரீவித்யா
Team TNGSTP

June 14, 2019 at 9:58 pm

IF IGST IS SHOWN IN GSTR1 BUT NOT SHOWN IN GSTR 3B FOR OUTWARD SUPPLIES CAN SOMEONE PLZ EXPLAIN HOW WILL IT BE TREATED IN GSTR9?

June 14, 2019 at 9:59 pm

ONE MORE QUERY IF ADDITIONAL LIABILITY NEEDSTO BE DECLARED IN GSTR9 IN WHICH TABLE IT SHOULD BE SHOWN??

June 15, 2019 at 7:29 am

மிக்க நன்றி

June 15, 2019 at 4:59 pm

Dear Narayanan,

Please find below response in relation to your query. Before your start preparing GSTR-9, do monthly reconciliation between GSTR-1, GSTR-3B and books of accounts. This helps in identifying any missed out turnover, errors committed in returns, etc. In case of differences treatment is as follows:

  1. 1000 – Actual turnover (turnover based on books of accounts) was properly reported in GSTR-3B in FY 2017-18 as . But Missed out to be reported in GSTR-1 / Reported in GSTR-1 of FY 2018-19. Table 4 of GSTR-9 to be prepared based on turnover reported in GSTR-3B of FY 2017-18 i.e. 1000. Turnover missed out only in GSTR-1 does not have any effect in Annual return.
  2. 1000 Current year turnover reported in GSTR-3B of FY 2017-18 as 800, and balance reported as part of GSTR-3B in FY 2018-19: In such case, 800 shall be shown in Table 4 of GSTR-9 and balance 200 turnover shall be reported in Table 10 (transactions of current year, reported in next year’s returns) of GSTR-9.
  3. 1000 –  Current year turnover was never reported in GSTR-3B: Report actual turnover i.e 1000 in Table 4 of GSTR-9. There will be shortfall between tax liability and actual tax paid, which shall be paid through DRC-03.

Situation explained by you falls in Case 3 – IGST missed out to be reported in GSTR-3B. Hence same shall be reported in table 4 of GSTR-9 and shortfall in IGST payment shall be made through DRC -03.

Hope the above clarifies. Feel free to ask in case of further clarifications.

Regards,

Balaji

June 15, 2019 at 10:42 pm

Thank You Balaji Sir. For some months GSTR 1 turnover is more than GSTR 3B . and for some other months GSTR 3b turnover is more than GSTR1.SO because of the COLLECTIVE EFFECT of these there is mismatch between GSTR 1 SUMMARY and GSTR 3B SUMMARY.(turnover) .SO WHAT SHOULD I DO KNOW? Should i calculate the net effect of all the months and the difference if it is PAYABLE CAN I HAVE to increase the turnover in GSTR 9 and pay additional liability in DRC-03???  What will be the treatment if the NET EFFECT IS the opposite??

June 16, 2019 at 3:49 pm

Dear Narayanan

Let me pick this up. Difference between GSTR 3B and GSTR1 should be dealt in following ways

  1. When taxable value declared in GSTR 3B is right and taxes also paid appropriately, then opportunity to correct GSTR 1 is already. For the purpose of GSTR 9, you consider the numbers from GSTR 3B for tables 4,5&9
  2. When tax paid through GSTR 3B is correct but declared taxable value is wrong whereas GSTR 1 has right declared taxable value- Please adopt the right value of taxable value as per GSTR1, no tax impact as it was paid correctly
  3. When tax paid though 3B was erroneous- please input additional liability in to table 4 & 9 – pay it through DRC 03 challan offline.

June 19, 2019 at 2:12 pm

வணக்கம் நான் gstr1 july 2017 b2b invoice தெரிவிக்க வில்லை .அந்த b2b invoice gstr1 feb 2019 யில் தெரிவித்து உள்ளேன், gstr9 table 4 b காலத்தில் சேர்த்து கொள்ளலாமா?

June 19, 2019 at 2:14 pm

வணக்கம் நான் gstr 3b யில் table 4 (5) Itc தொகை cgst rs.25000 .sgst.rs,25000 எடுக்க வேண்டும் , ஆனால் cgst rs.26000 .sgst rs.26000 எடுத்து உள்ளேன். gstr9 table 6 b inputs யில் (cgst rs .25000.sgst.rs.25000) தொகையை போடலாமா?

June 19, 2019 at 2:16 pm

வணக்கம் gstr 9 table 4 யில் total tax rs.10,89,540 செலுத்த வேண்டும்.ஆனால் gstr 9 table 9 யில் tax payable rs.10,95,282 அதிகமாக இருக்கிறது .அதை table 4 தொகை மாதிரி table 9 யை மாற்றலாமா?

June 20, 2019 at 11:21 am

வணக்கம் திரு.கௌதமன்,

தங்கள் கேள்விகளுக்கான பதில்கள் ஒவ்வொன்றாக கீழே தெரிவிக்கப்பட்டுள்ளது:

1) பிப்ரவரி 2019இல் காண்பித்த Invoiceஐ டேபிள் 4பி யில் காண்பிக்க வேண்டாம், டேபிள் 10இல் காண்பித்து விட்டு, அந்த Invoiceற்கான வரியை செலுத்தி இருந்தால் டேபிள் 14இல் Payable மற்றும் paid காலத்தில் காண்பிக்க வேண்டும்.

2) GSTR – 3Bயில் காண்பித்த ITC தொகையை Table 6Bயில் மாற்ற முடியாது, டேபிள் 9இல் அதிகமாக எடுத்த ITC தொகையை காண்பித்து DRC – 03 மூலம் Interest உடன் செலுத்த வேண்டும்

3) முதலில் இதில் எந்த தொகை சரி என்று confirm செய்ய வேண்டும், Table 4 சரி என்றால் Table 9இல் அதிகமாக செலுத்திய தொகையை RFD – 01 இல் Refund claim செய்யலாம்.

டேபிள் 9 சரி என்றால், டேபிள் 4இல் விட்டு போன Invoice விவரத்தை காண்பிக்க வேண்டும்.

மேலும் தெளிவு பெற, நமது வலைத்தளத்தின் கீழ்க்கண்ட கட்டுரையை படிக்கவும்:

மாறுபட்ட தேதியில் தாக்கல் செய்த GSTR 1 & 3B மற்றும் அதில் உள்ள Mismatchகளை GSTR 9ல் எவ்வாறு அணுகுவது?

நன்றி
ஸ்ரீவித்யா
Team TNGSTP

  • This reply was modified 3 months ago by  Team TNGSTP.

June 26, 2019 at 6:31 pm

Sir/Madam

1. My client trade Non GST Supply for the Month of October 2017. He is booked Rs.9 Lakhs excess of turnover. But income tax return is filed correctly. I can not make any amendments. So how  to i rectify the  amount in GSTR 9 and 9C.

2. They are not entered in purchase on GSTR 3B Return. If  any option for entered in GSTR 9 for purchase entry.

June 27, 2019 at 12:00 pm

Hello Mr.Josh,

If the excess turnover reported is reducing your total turnover by more than 20%, Kindly do not change the same in Table 5, only In GSTR 9C provide explanation for the difference between books and returns.

In any other case, you can change the same in Table 5 and provide requisite explanation in 9C, as the same will not have any GST effect though.

Thank you

Regards
Srividya
Team TNGSTP

June 27, 2019 at 4:44 pm

Dear Sir,

In GSTR9,Box NO.4

B2C and B2B is auto populated.

Other than this what other coloumn I should fill ?

June 27, 2019 at 5:08 pm

Hello Mr.Sajeethkumar,

In Table 4 of GSTR – 9, if you are reporting any sales now in this GSTR – 9 which was not -shown during 2017-18 and 2018-19, the same needs to be filled in Table 4 of GSTR – 9

Thank you

Regards
Srividya
Team TNGSTP

June 27, 2019 at 5:18 pm

Thank you Madam.

 

Sales of 2017 – 2018 and 2018 – 2019 has been entered in the coresponding year itself.

So,Shall I SAVE the Table 4

June 27, 2019 at 5:38 pm

Hello Mr.Sajeethkumar,

Saving Table 4 is required only when there is any addition/changes is made.

If there is no change, Saving the table is not required.

Thank you

Regards
Srividya
Team TNGSTP

June 27, 2019 at 5:40 pm

Thank you madam

June 28, 2019 at 6:53 pm

Sir

i omitted purchase value for the year 17-18 Rs.15,300 tax rate 18% the  same was omitted in GST as well as Income Tax Return.

But the above value displayed in 2A and also GSTR9. How can i rectify the difference

June 29, 2019 at 2:54 pm

Hello Ms.Rathika,

The details of ITC available but not availed should be mentioned in Table 8E of Form GSTR – 9.

The ITC for this purchase cannot be claimed now and can only be reported in the above mentioned column which will be as an explanation of the difference between GSTR 2A and the ITC availed in GSTR 3B.

Also join our exclusive TNGSTP telegram channel for immediate updates on GST, click below to join:

TNGSTP_VARIYARIVU

Thank you

Regards
Srividya
Team TNGSTP

  • This reply was modified 2 months, 3 weeks ago by  Team TNGSTP.

June 29, 2019 at 10:26 pm

Dear sir/mam,
For one of my client there is a problemin gstr 9
1.gst registration was done in february and NIL RETURN was filed in february and march 2018.
2. the client is providing event management services and THE IT RETURN FOR THE COMPANY SHOWS SALES FOR FY 2017-18 AS RS.900000.
3. BOOKS OF ACCOUNTS IS NOT AVAILABLE.
IN THIS CASE HOW DO I FILE GSTR 9.,PLZ GIVE ME SUGGESTIONS…….

July 1, 2019 at 11:40 am

Hello Mr.Narayanan,

Kindly confirm whether the sale amount shown in IT return is raised during February and March, also confirm whether the bill is raised for providing taxable services along with GST?

Thank you

Regards
Srividya
Team TNGSTP

July 1, 2019 at 4:55 pm

GST in License fee recovery in supply of petrol and diesel are wrongly taken as ITC. For the month of Nov 2017 the taxable amount is Approx. Rs.1,50,000/-. The value of CGST & SGST comes to Rs.21140/- each.

The ITC is going to be revised since it belongs to exempted goods. Please guide me to show the aforesaid credit reversal in which column in GSTR 9. How to calculate the interest 18% or 24%?

July 1, 2019 at 6:56 pm

Hello Mr.Rajagopal,

The ITC reversal in your case is to be shown in Table 9 of GSTR – 9 as payable and the ITC along with Interest at the rate of 24%(as per Section 50(3) of CGST Act, 2017) is to be paid through DRC – 03 challan

Also join our exclusive TNGSTP telegram channel for immediate updates on GST, click below to join:

https://t.me/TNGSTP_VARIYARIVU

Thank you

Regards
Srividya
Team TNGSTP

July 5, 2019 at 3:55 pm

Madam/ Sir

I would like to  amendment in B2B invoice for the financial year 2017 – 18. Any option for this change?

 

July 5, 2019 at 5:36 pm

Dear Rathika,

As per the update/clarification given clearly by CBIC, since the time limit given for amending 2017 – 18 invoices is lapsed with the due date of filing March month GSTR – 1 i.e., in April 2019.

No amendments can be made to the invoices of 2017 – 18, which is already filed in the GSTR – 1

An announcement w.r.t the same is made in GST website and also explained in our website – refer the following link – NEW UPDATE BY CBIC ON AMENDING GSTR – 1/GSTR – 1இல் மாற்றம் செய்வது தொடர்பாக CBIC வெளியிட்ட புதிய அறிவிப்பு

Thank you

Regards
Srividya
Team TNGSTP

July 13, 2019 at 1:12 pm

Madam/Sir

My client running petrol bunk.  This is non GST supply. He was received incentive income from Indian Oil Corporation. He was booked the incentive amount in Income Tax Profit & Loss Account for the year : 2017 -2018. Now how can account in GSTR 9 and 9C Return. Kindly answer

 

July 13, 2019 at 4:59 pm

Hello Ms.Rathika,

To add more clarity to your question, Kindly provide the following details:

1) When the incentive is given, Is the incentive is given during supply?

2) Is the incentive is given as a percentage of price?

3) Is the incentive payment is already agreed between the petrol bunk owner and IOC as a part of purchase agreement itself?

Thank you

Regards
Srividya
Team TNGSTP

July 13, 2019 at 6:45 pm

Hi

One of our client Got FL2 Licence registration Under CLUB (Manamagil Mandram) VAT Act,

and also their paid the Privilege Fees,License Fee & Application Fee paid Rs.838750/-,

For Liquor Sales the Client pay the VAT Tax are not ?  If  Payable how much % of Tax  will Payable for Sales?

please give the right solution

 

July 15, 2019 at 2:01 pm

Hello Mr.Subramanian,

Find below a discussion that is already held in our forum w.r.t this topic, do go through the same, if you are in need of more clarifications in that, Kindly feel free to raise the same again

TASMAC returns

Thank you

Regards
Srividya
Team TNGSTP