12 June 2019
I need your help regarding GSTR-9 for FY 2017-18. For an inward supply received in March 2018, instead of entering that bill and claiming ITC in march , i entered that bill in gstr-3b of April 2018 ( i.e. next FY ) . Now do I include that ITC in Table 8(c) and Table 13 of GSTR-9 of FY 2017-18 ? Now coming to Table 15 regarding refunds..... I recieved an IGST refund ( of export done in FY 2017-18 on payment of IGST ) in FY 2018-19. Do i include that refund amount in Table 15A and 15B of GSTR-9of FY 2017-18 "OR" do i enter only those refunds in GSTR-9 which were sanctioned in 2017-18 itself ? Plus for a particular quarter of 2017-18 I made export against LUT for which I made a ITC refund application in RFD-01A next year in FY 2018-19 which is still pending till date. Do I include this refund amount in Table 15A and Table 15D of GSTR-9 of FY 2017-18 ? Or do I enter only those refunds which were claimed in 2017-18 ? Your reply will be of great help ? Thanks
14 June 2019
You are right ITC entered in 2018-19 will be reflected in Table 8(C ) and Table 13 of Annual Return .
point wise reply of query regarding refund :- Q - I received an IGST refund ( of export done in FY 2017-18 on payment of IGST ) in FY 2018-19.
Ans : - Aggregate amount of refund claimed in FY 2017-18 ( whether received or not ) will be reflected in Table 15 A . Q2 - Received an IGST refund ( of export done in FY 2017-18 on payment of IGST ) in FY 2018-19. Ans - Since refund amount not received in FY 2017-18 , nothing will be reflected in Table 15 B . Even id refund sanctioned in 2017-18 , you could take it in Table 15 B as receipt of refund is not a criteria, issue of Refund order is a sufficient base for reporting the value under this head.
Q3 - for a particular quarter of 2017-18 I made export against LUT for which I made a ITC refund application in RFD-01A next year in FY 2018-19 which is still pending till date.
Since , you had not claimed refund in 2017-18 , it will not be appearing in Table 15 D of GSTR 9
14 June 2019
Thank you ma'am . So in my case IGST refund will show only in 15A and 15D ( as it was recieved in 2018-19) . And ITC refund will not be shown anywhere in table 15 (since RFD-01A filed in 2018-19 and it is pending till date). Thanks to confirm.
14 June 2019
To the best of my knowledge and opinion , refund claimed , sanctioned , received & pending claims in 2017-18 will only reflect in table 15A to 15D of GSTR 9 of 2017-18
19 June 2019
Thank you ma'am. There is one last query . Regarding the Table 18 wherein we are required to give the HSN/SAC wise summary of Inward supplies, are we required to mention HSN/SAC details of those Inward supplies also which although were received in 2017-18 but availed or entered in GSTR-3B of 2018-19 ( whose ITC we are also mentioning in Table 8(C) and Table 13 of GSTR-9 of 2018-18 ) ?
20 June 2019
HSN /SAC code of all the supplies pertaining to 2017-18 need to be given . HSN/SAC summary of inward supplies received but availed also be aprt of this table . For the financial year 2017-18, a summary of inward and outward supplies effected / made against a particular HSN code is to be reported in this Table.
20 June 2019
You mean " HSN/SAC summary of inward supplies received in 2017-18 but NOT availed also need to be part of this table" ? Thanks to confirm.
CAclubindia
