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filing of GSTR 9

19 August 2019

I have a doubt regarding GSTR 9, output tax liability in GSTR 3B is Rs 100000 more than GSTR 1 and Books of Accounts, my question is that whether i am eligible for refund while filing GSTR 9 and what is the treatment to correct the difference in GSTR 9

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 19 August 2019

No by GSTr 9 you cannot claim by any reversing of OutputTax liability.

That is to be corrected & would have reversed in GSTr 3B by 31/3/2019.

Change the autopopulated output tax liability in table 4 & change the same accordingly in table 9, that's all ...your GSTR 9 will get tally with your books of account

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Priyanka Agarwal (4 Points)
Replied 19 August 2019

but 31st march 19 has already been passed

Shivam RC (Student) (23683 Points)
Replied 27 August 2019

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.