17 May 2019
WE HAVE RECORDED SALES INVOICE IN JULY 17 IN BOOKS AND SHOWN IN GSTR 1 OF FY 17 18 BUT FORGOT TO ADD IN GSTR 3B SHOW WE ADD THAT INVOICE IN APR 18 GSTR 3B
17 May 2019
No problem Table 13 of GSTR will help you
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to March of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here.
Table 4(A) of FORM GSTR-3B may be used for filling up these details.
10 August 2024
For the scenario you've described, here's how you should handle the discrepancies between GSTR-1 and GSTR-3B and how to address them in GSTR-9:
### **Understanding the Issue:**
- **GSTR-1:** Sales invoices are reported here on a monthly basis. - **GSTR-3B:** This is the monthly summary of outward supplies and the corresponding GST liability that needs to be paid.
In your case: 1. **Sales Invoice for July 2017:** Reported in GSTR-1 for FY 2017-18. 2. **Missed Reporting in GSTR-3B for July 2017:** The invoice was not included in the GSTR-3B for that month. 3. **Added to GSTR-3B in April 2018:** The invoice was included in the GSTR-3B for April 2018.
### **Effect on GSTR-9:**
**GSTR-9** is an annual return that reconciles the information filed in GSTR-1, GSTR-3B, and other returns during the financial year.
Here’s how you can handle the situation:
#### **1. **Reconciliation in GSTR-9:**
- **Sales Reported in GSTR-1 (July 2017):** - Ensure that the sales invoice of July 2017 is accurately reported in GSTR-1 for FY 2017-18.
- **Sales Reported in GSTR-3B (April 2018):** - Since the invoice was reported in GSTR-3B of April 2018, it would appear in the monthly summary for that period, impacting the tax liability and input credit of that month.
- **GSTR-9 Reporting:** - **Part III of GSTR-9:** This section requires you to report the details of outward supplies as per the GSTR-1 and the GSTR-3B filings. In the annual return: - Report the sales for the year as per the GSTR-1. - Ensure the figures for sales, input tax credit, and tax payments match with GSTR-1 and GSTR-3B.
- **Correcting the Discrepancy:** - You need to account for the mismatch between the sales reported in GSTR-1 and the non-inclusion in GSTR-3B for the respective period. - Report the total sales figures for FY 2017-18 as per GSTR-1. - The discrepancy should be explained in the relevant sections of GSTR-9 by showing that the tax for that sale was eventually paid in the subsequent period.
#### **2. **Rectification Steps:**
If the invoice was included in GSTR-3B of April 2018, you should:
- **Adjustments in GSTR-9:** - Include the sales amount for July 2017 in the appropriate table of GSTR-9. - If there is an overstatement or understatement, mention it in the reconciliation part.
- **Reporting in Table 4 of GSTR-9:** - Table 4 of GSTR-9 should show the total outward supplies (including the invoice in question) as reported in GSTR-1.
- **Add Note of Discrepancy (if required):** - You may add a note explaining the discrepancy, if necessary, in the additional information section.
### **Summary of Steps:**
1. **Check GSTR-1** for the correct reporting of sales. 2. **Verify GSTR-3B** to ensure that the tax liability has been accounted for properly. 3. **File GSTR-9** ensuring consistency between GSTR-1 and GSTR-3B. 4. **Explain any discrepancies** in the reconciliation section of GSTR-9 if necessary.
### **Practical Example in GSTR-9:**
- **Table 4A:** Fill in the outward supplies as reported in GSTR-1. - **Table 4B:** Should align with GSTR-3B. - **Table 9:** Reflects the actual tax liability and payment status. Any discrepancies between GSTR-1 and GSTR-3B should be reconciled here.
By correctly aligning the sales reported in GSTR-1 and the tax payments shown in GSTR-3B, and by explaining any discrepancies, you should be able to accurately complete GSTR-9. If the discrepancy is significant or complex, consulting a GST professional may be beneficial.
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