In GSTR-9:
A) Exempt/NilRated/Non-GST Outward Supplies are to be reported as per Table 8 of GSTR-1.
[our Accounting/ERP system captured only those invoices which are 100% Nil-Rated, Exemped and/or Non-GST. Therefore, invoices containing mixed supplies (i.e. both Nil-Rated/Exempted & Taxable items) are captured in B2B & B2C Tables]
B) But, taxable outward supplies are to be reported based on tax payment concept (i.e. as per GSTR-3B).
[taxable outward supplies reported under GSTR-3B also excludes values of Nil-Rated/Exempted items billed along-with taxable items under same invoice]
Now, If we fill GSTR-9 as per points a & b above, then the values of Nil-Rated & Exempted items which are billed along with taxable items are Not captured in table 4 or table 5 of GSTR-9. And therefore, same is Not captured in total Turnover in 5N of Part-II of GSTR-9.
Kindly advise, how to correctly report the outward supplies in GSTR-9, so that that they can be correctly captured and reconciled in GSTR-9C.
CAclubindia
