How we show Amendment of FY 2017-18 made in FY 2018-19-3B in GSTR 9 of FY 2018-19
IF we show above amendment turnover in Table 4 then in table 9 payable amounts matching with paid amounts but Total Turnover Not matching with 9C turnover.
If we shows above ITC in 6B then 6A and 6B may be match but 8 A and 8 B will not match because 8A amount as per 2A relates to FY 2018-19.In GSTR 9C there is seperate row/column 12-B "ITC booked in earlier financial years claimed in current financial year" but no such row/column in GSTR-9.
5 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 09 June 2020
Dear Krishnan
Do you think that portal can help by giving reply above Query.
So giving suggestions/advices is easy way to get rid of any problems.
Dear Mahesh Despande
Let me reply to your query in 2 parts :
Part 1:
As per Your Query you have reported the Sales & Output tax liability of FY 2017-18 in Fy 2018-19.
Table 4 & corresponding table 9 of GSTR 9 is Editable . You can edit the table 4 & Output Tax Liability in Table 9 . So the value of sale & output tax of Fy 2017-18 can reduce from table 4 & accordingly in Table 9. Now the value of outward supply autopopulated in GSTR 9C from GSTr 9 will get matched with your books of Accounts.
Part 2:
ITC of Fy 2017-18 being claimed in FY 2018-19.
In table 6 the ITC which is being Autopopulated in GSTR 9 of Fy 2018-19 is on basis of GSTR 3B being filed for said period & it includes the value of ITC of Fy 2017-18 , so Generally the table 6 need to file as the GSTR 3B being filed , means no need to edit the Table 6 because the ITC figures in table 9 of GSTR 9 is freeze & one cannot edit the same , Moreover the guidelines being provided by ICAI is also not suggest to edit table 6 of GSTR 9.
So the ITC which is populated in table 6 will be more then the ITC in your books of account (Difference of previous year ITC ) , so This previous year ITC can be reported in table 12(B) of GSTR 9C (Audit) & the same can also be mentioned in table 13 of GSTR 9C as auditor comment.
The 2Nd Option : You can Reverse the previous year ITC table 7(H) of GSTR 9 , in this case no need mention or report the same in GSTR 9C , As the total of 7(J) of will get autopopulated in table 12 of GSTR 9C which is will get tally with your books of account.
Note : The 2nd Option must be use only in case when taxpayer is not required to file 9C .
😁👍
Do you think that portal can help by giving reply above Query.
So giving suggestions/advices is easy way to get rid of any problems.
Dear Mahesh Despande
Let me reply to your query in 2 parts :
Part 1:
As per Your Query you have reported the Sales & Output tax liability of FY 2017-18 in Fy 2018-19.
Table 4 & corresponding table 9 of GSTR 9 is Editable . You can edit the table 4 & Output Tax Liability in Table 9 . So the value of sale & output tax of Fy 2017-18 can reduce from table 4 & accordingly in Table 9. Now the value of outward supply autopopulated in GSTR 9C from GSTr 9 will get matched with your books of Accounts.
Part 2:
ITC of Fy 2017-18 being claimed in FY 2018-19.
In table 6 the ITC which is being Autopopulated in GSTR 9 of Fy 2018-19 is on basis of GSTR 3B being filed for said period & it includes the value of ITC of Fy 2017-18 , so Generally the table 6 need to file as the GSTR 3B being filed , means no need to edit the Table 6 because the ITC figures in table 9 of GSTR 9 is freeze & one cannot edit the same , Moreover the guidelines being provided by ICAI is also not suggest to edit table 6 of GSTR 9.
So the ITC which is populated in table 6 will be more then the ITC in your books of account (Difference of previous year ITC ) , so This previous year ITC can be reported in table 12(B) of GSTR 9C (Audit) & the same can also be mentioned in table 13 of GSTR 9C as auditor comment.
The 2Nd Option : You can Reverse the previous year ITC table 7(H) of GSTR 9 , in this case no need mention or report the same in GSTR 9C , As the total of 7(J) of will get autopopulated in table 12 of GSTR 9C which is will get tally with your books of account.
Note : The 2nd Option must be use only in case when taxpayer is not required to file 9C .
😁👍
mahesh deshpande
(6 Points)
Replied 11 June 2020
Thanking You Rawat Sir
My further query regarding ITC option 1st - Table 8B auto populates figures sum of 6B and 6H. If we filed table 6B as GSTR 3B then amounts in 8B +8C always more than 8A(ITC as per GSTR- 2A) because 8A figures are related for FY 2018-19 only.
My further query regarding ITC option 1st - Table 8B auto populates figures sum of 6B and 6H. If we filed table 6B as GSTR 3B then amounts in 8B +8C always more than 8A(ITC as per GSTR- 2A) because 8A figures are related for FY 2018-19 only.
vivek shah
(51 Points)
Replied 12 June 2020
One of my view is you can reduced the liability of the F. Y 2017-18 claimed in F.Y 2018-19 in the table 6M of GSTR-9 which will ultimately reduced your liabilty and your Column 8C will be matched with 8A and 8B
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 July 2020
Sorry Dear Mahesh for late responding to your query .
Yes definitely there will be difference of Excess ITC claimed in comparison to reflected in 2A.
As per Notification 56/2019 : the registered person shall have an
option to upload the details for the entries in Table 8A to 8D duly
signed, in PDF format in FORM GSTR-9C (without the CA Certification)
So you can prepare & upload the reconciliation statement to justify your excess claimed ITC .
Yes definitely there will be difference of Excess ITC claimed in comparison to reflected in 2A.
As per Notification 56/2019 : the registered person shall have an
option to upload the details for the entries in Table 8A to 8D duly
signed, in PDF format in FORM GSTR-9C (without the CA Certification)
So you can prepare & upload the reconciliation statement to justify your excess claimed ITC .
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