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Verify if outward liability reported as per GSTR 1 is accurate. If GSR 1 is accurate, then verify if additional liability has been reported in GSTR 3B in the next year.
If it is reported in next year, then show the same in Part V under Table 10 and liability payable and paid under Table 14. If not, then additional liability may be reported in GSTR 9 and the same may be paid through Form DRC -03.
GSTR 9 may be updated as per books of accounts and any additional reported as payable may be paid through Form DRC – 03. In case, the mismatch results in reduction of liability, the difference may be claimed as refund if the same hasn’t been utilized.
In GSTR 9, you may show the actual values as per books of accounts i.e. reduce B2C and increase B2B to the extent of changes made. This may not result in additional liability as it is just interchange of heads.
Outward supply will be reported in Table 4 as per GSTR 3B. No amount will be shown in amendments under Part V as liability has been discharged in FY 17-18.
Outward supplies on which tax has been paid in FY 18-19 may shown under Part V – Table 10 and table 4 may be updated as per GSTR 3B.
Amendments made in the same financial year may be declared under Table 4K or Table 4L if tax has been paid on the same. It may be declared under Table 5J and 5K if no tax has been on the same.
Table 8A values have been updated on the basis of details available till March 2019. Thus, if any supplier has updated details in FY 18-19, the same may be added in Table 8A. However, GSTR 2A shows values only for the relevant period.
Where supplier has not reported in GSTR 2A, input tax credit may be availed on the same on self-assessment basis. However, for evidence purposes of legit purchase, keep all supporting documents of such purchases. Also verify if the same has been reported by supplier in next financial year
The same may be reported in Table 8C of GSTR 9. This amount may not be reflected under Table 6B.
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