Question ID : 36873

ANNUAL RETURN

IF THERE IS DIFFERENCE IN SALES/TAX LIABILITY/ITC IN BOOKS OF ACCOUNT AND GST RETURNS I.E. GST3B AND GSTR1 SUBMITTED. HOW THIS DIFFERENCE BE REPORTED IN CGSTR9 . AS IN GSTR 9 ALL AMOUNT ARE TAKEN AS PER GST1 /GST3B AND THERE IS NO RECONCILIATION REPORTING IN GSTR9

Answer ID : 76019

Hello sir, As you must be aware any omission / error committed during filing returns for the period from Jul 17 - Mar 2018 can be rectified in subsequent period return from Apr 2018 - Sep 2018 or upto last date to file Annual return i.e. 31.12.2018. Part V of the Annual Return (Form 9) allows you to report net increase / decrease in sales / ITC resulting from such rectification. Thank You.

Answer ID : 76054

No rectification of tax payable in GSTR 9. Please summarize supply and credit data in GSTR 9 (with all errors). And all rectification to be done in GSTR 9C (by auditor). Pay any taxes due in Dec, Jan or Feb..... 3B. If audit is not applicable, please undertake an audit-like exercise and pay taxes due in next 3B. In case supplies already reported, pay differential tax (or credit reversal) directly using DRC03 without an invoice link in any subsequent 3B.

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