What if outward supplies as per GSTR 1 is more than that reported In GSTR 3B?
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.
What if outward supplies are per GSTR 1 and GSTR 3B is same, but mismatch with books of accounts?
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 1, certain invoices have been shown under B2C but later changed to B2B. However, GSTR 1 has not been updated for the same. How will this shown in GSTR 9?
In GSTR 9 filing , 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 reported in GSTR 3B in FY 17-18 but the same has been reported in GSTR 1 in 18-19. How to report this is in GSTR 9?
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 supply declared in GSTR 1 in FY 17-18 but liability discharged in FY 18-19. How will this be reported in GSTR 9?
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.
Where will the amendments made in the same financial year as the original return be declared?
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.
Input tax credit as per Table 8A of GSTR 9 and input tax credit as per GSTR 2A do not match. Why there is difference between the both?
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.
What if input tax credit has been claimed as per GSTR 3B but not updated by supplier in GSTR 2A?
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
Input tax credit pertaining to FY 17-18 has been availed in next financial year i.e. FY 18-19. How will this be reported in GSTR 9?
The same may be reported in Table 8C of GSTR 9. This amount may not be reflected under Table 6B.