13 May 2019
In my view , if you have shown these invoices in GSTR 1 , there will be mismatch between Table 4A ( outward supplies ) & 6 ( payments made ) of GSTR 9 and you need to pay Tax on it .
Otherwise also , turnover in your financial statement and that of GSTR 9 will not be matched .
Its advisable to edit ( auto populated figure ) missing invoice figure thru Table 4K of GSTR 9 and pay tax on it thru DRC 03
13 May 2019
Additional liability not reported earlier at the time of filing Form GSTR-3B can be declared in Form GSTR-9. The additional liability so declared in Form GSTR-3B are required to be paid through Form GST DRC-03.
CAclubindia
