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disclosure/adj outward supply in GSTR9

Sachin Sheth (Assistant Audit Manager) (46 Points)

07 April 2019

while processing GSTR9 it is showing me there is difference in outward supply between GSTR1 and GSTR3B. In GSTR1 Figure is right, adjustment in GSTR3B already done in subsequent FY i.e in FY 18-19 return. where to disclose such adjustment in GSTR9? I am unable to generate JASON FILE FOR GSTR9.

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 07 April 2019

The different is correct as per Your books of accounts then You can prepare GSTR 9 as per Your transactions...

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 07 April 2019

As per the Notification 74 CT CGST Act
The Outward supply is to Reported As per Books (Earler was As per return)

Now suppose I missed any sale or less booked for Rs 100/- to report in GSTR 1 for fy 2017 -18 & the same has been Added or Amended in next fy 2018-19 GSTR 1. & Suppose My total Sale for Fy 2017-18 is 1000/-(Including that missed invoice rs.100)

Step 1: In Table 4 I provide the the sale & outward supply As per Books ie 1000/- & outward tax 120/-

Step 2 : Report the Ameneded sale of 100/- In Table 10 under "Transaction for previous FY declare in Next Fy"

But while excercising the above steps the Turnover in table 10 is autocalculated by portal is 1100/- , means its adding that missed invoice of Rs. 100/- or we have to provide outward supply in Table 4 As per Return . because the total from Table 10 being linked to GSTR 9C , where the Turnover will not match with provided in Tax Audit.

Hence there needs a clarifications in this regard or Portal needs to be Update .

Note : It may be noted that additional liability for the FY 2017-18 not declared in FORM
GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers
cannot claim input tax credit unclaimed during FY 2017-18 through this return

3 Like

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 07 April 2019

Yes... I agreed to Mr Pankaj Rawat's view...

Good Explanation Mr Pankaj Rawat...

Keep it Up & Good Luck Dear...

1 Like

pritesh (CA Final student) (7101 Points)
Replied 07 April 2019

Pankaj sir turnover is more 1000 including rs 100

then y turnover will be calculated as 1100??

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 08 April 2019

Thanku Mr Raja ji

Dear Pritesh , Thats what iam saying , whether we have to provide Our outward supply As per Rerurn ???? then what about that Notification 74 which says that the outward supply is to be provided as per books.

I have done all the R&D on GSTR 9 on portal & i even met to Addl. Commissioner in this regard , But ... no convincing reply from dept.
Suggested me file gste 9 but Put the mail to GSTN & Mark copy of same to Jurisdiction Tax Officer that Iam filing Gstr 9 & the turnover is not matching with Tax Audit due to portal Autocalculation .
Else file As per Return .

So in my Veiw if there is any such adjustment is to be done in Gstr9 then just save your data, do not file ,& wait for portal or any clarification in this regard from council.