25 October 2021
dear sir , i have done payment for 2020-2021 for gst through drc-03 for input availed excess.please advice me where to show this amount in gstr-9 and gstr-9a please advice with box detail with thanks
06 July 2024
When you have made a payment under DRC-03 for excess input availed for the financial year 2020-2021, you need to reflect this in GSTR-9 (Annual Return for regular taxpayers) or GSTR-9A (Annual Return for composition taxpayers) as applicable. Here’s how you can handle it:
### GSTR-9 (for regular taxpayers):
1. **Part II - Reconciliation of turnover declared in the audited annual financial statement with turnover declared in Annual Return (GSTR-9)**: - **Table 4**: Tax payable and paid - **4A**: Outward supplies on which tax is payable (other than zero-rated, nil-rated, and exempted) - **4B**: Outward supplies on which tax is payable (zero-rated) - **4C**: Other outward supplies on which tax is payable (Nil rated, exempted)
Enter the amount under the appropriate sections based on the nature of your supplies that led to the excess input availed. Since you paid it through DRC-03, it typically affects your tax liability, so it might fit under the taxable outward supplies.
2. **Part III - Details of tax paid as declared in returns filed during the financial year**: - **Table 9**: Tax paid as declared in returns filed during the year - Mention the payment made under DRC-03 here, specifying the nature of the liability (excess input availed) and the amount paid.
### GSTR-9A (for composition taxpayers):
Since you're a regular taxpayer and not a composition taxpayer, GSTR-9A may not apply to your situation. It's used specifically by composition scheme taxpayers to file their annual return.
### Important Note:
- Always verify with your GST consultant or accountant to ensure that the correct figures are reported in GSTR-9. - The specific boxes may vary slightly based on your business transactions and the nature of the liability. - It's crucial to maintain proper records and documentation related to the payment made under DRC-03 for audit and compliance purposes.
By accurately reporting the payment made through DRC-03 in GSTR-9, you ensure compliance with GST regulations and transparency in your annual return filing.
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