Gstr 9 - credit note

This query is : Resolved

CA Poonam Thakare (Querist)
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11 June 2019 While filing GSTR 1 credit note of one of my client for particular month is not entered by mistakenly but while filing GSTR 3B credit note is considered while taking total turnover (total turnover - sales return) and the GST is paid on net amount.
As the GSTR 1 now can not be rectified for F.Y. 2017-18, in GSTR 9 whether I have to pay the GST on credit note (sales return) because I have not considered the same in GSTR 1?
Thank you in advance

R. B. Yadav (CMA, LLB)

R. B. Yadav (CMA, LLB) (Expert)
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11 June 2019 Hi,
As you said in your statement, CN has already been considered in GSTR-3B , it means data is correctly filed in GSTR-3B. You need not to make the payment of GST due to the difference of this CN in GSTR-1 and GSTR-3B.

You have to take the impact of this CN in annual return in table. Your annual return and 3B will be in line after taking impact of this CN