In FY 2017-2018, I had missed to declare some sale in GSTR-1. But I had declared them in GSTR-3B.
However, I had declared these sales in GSTR-1 of FY 2018-19
Now, my question is , shall I declare these sales in Annual Return of FY 2017-2018 or in FY 2018-2019?
13 Replies
anuj kumar khaitan
(Article )
(127 Points)
Replied 08 May 2019
Annual Return is required to be prepared as per books of accounts and hence the sale will be shown in 17-18 only.
pritesh
(CA Final student)
(7101 Points)
Replied 08 May 2019
In fy 17-18 ..
the sale as per book need to be shown in annual return not as per return
the sale as per book need to be shown in annual return not as per return
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 09 May 2019
Yes you have to declare.
In table 13 (Differential Tax paid ) of GSTR 9 Sbow it as payable & paid
In table 13 (Differential Tax paid ) of GSTR 9 Sbow it as payable & paid
Nishikant
(Jalna)
(298 Points)
Replied 09 May 2019
If missed exempt purchase amount in gstr3b then where to rectify differences in GSTR9?
Dibyendu Mazumder
(56 Points)
Replied 09 May 2019
If you missed sale in GSTR3B as well as GSTR1 then you must paid GST on the sale amount which is not declared & file GST DSC03, prepare annual return as per books of accounts & disclose additional liability.
anuj kumar khaitan
(Article )
(127 Points)
Replied 09 May 2019
As per my understanding there is no table to report exempted purchase in GSTR-9
pritesh
(CA Final student)
(7101 Points)
Replied 09 May 2019
But pankaj sir the word used in table is supplies / Tax declared through amendment but there is no amendment has taken place for above question then how can we decalre in table 13.?
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 09 May 2019
Dear pritesh I
If you do not declare in table 13 it will again compute tax liability for invreased increased sale .
So the GTRR 9 also have limitations alike other returns for such transactions , there is no way out show such transaction .
pritesh
(CA Final student)
(7101 Points)
Replied 10 May 2019
So i need to declare in table 13 correct not in table 4?
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 10 May 2019
Sorry for above reply , as the qurist has stated that he has declare that bill in GSTR 3b , it means he has deposited the gst on same .he only missed to report in GSTR 1
.
So in this case no need to report in Table 14 (Differential tax paid) , becuase in table 9 of GStr 9 , the setoff is autopopulated from GSTR 3b , so it will never create any tax liability .
Hence just report your sale in table 4 (including that missed) ,it will never create any tax liability ( No need declare anything in table 14)
.
So in this case no need to report in Table 14 (Differential tax paid) , becuase in table 9 of GStr 9 , the setoff is autopopulated from GSTR 3b , so it will never create any tax liability .
Hence just report your sale in table 4 (including that missed) ,it will never create any tax liability ( No need declare anything in table 14)
Padmanathan Kv
(2127 Points)
Replied 10 May 2019
You need to declare it in table 4A or 4B as the case maybe as you have already declared and paid tax in GSTR 3B.
CA Shikha Sharma
(Ceo)
(3869 Points)
Replied 11 May 2019
not possible to carry forward after annual return
must be shown in 17-18
must be shown in 17-18
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