Difference in outward supplies in gstr-3b and gstr-1.

madam,please refer  box (10,11,12,13) Details of previous F.Y transactions reported in next F.Y

In this situation GSTIN provide us option to pay tax voluntary u/s 73(5) by filing Form GST DRC-03, which is correct manner of payment on escaped turnover under GST, but many of people not aware about that and paying tax through subsequent GSTR-3B, which will create problem in future.

So, if possible pay tax, if not involve material amount of tax using by filling Form GST DRC-03 and claim for refund of excess tax paid to avoid future problem.

Now come to your question you can mention Short tax paid by you in Point No. 9 of Form GSTR-9 i.e. Reconcilation of tax paid and provide reason for the same at Point No. 10 of the same Form by mentioning that you have made payment of  tax on escaped turnover in subsequent month of GSTR-3B i.e. May 2018 as per ours.

So, hope my attempt will help you

Thanks

Dear Sir,

Thanks for your reply but in Table 10 there is option to mention only those amendments which are done through GSTR-1 as you can see in the attached file. There is no option to show amendments which are  done through GSTR-3b. Where to show the amendments which are done in next Financial year GSTR-3B?

There is no separate option to show amendments made in GSTR-3B as such. If you take it in Table 4A/4B itself, the tax computation in Table 9 of Part IV will show difference. Strictly speaking it is to be shown in 4A/4B itself as GSTR-1 is correctly filed and no amendment is made. 

Dear sir,

 A sale invoice relate to f.y 17-18 amount 125000 which we have correctly shown in GST R3B in 17-18 f.y  but we have not show these  invoice  in gst r1 17-18 but we show this invoice in 18-19 April month , now how to show in GST R9