Question ID : 38179

224580

1) This is regarding part 5 (Sr no. 10 & 11) of the annual return format 9. From last day’s discussions, we see guidance on what to show in in part 5, whether we shall mention only those amendments/debit notes/credit notes which are issued in 2017-18 for transactions related to 2017-18 but the same was not reported in GSTR-3B of FY 2017-18 and later on we have reported them in the GSTR-3B of Apr-18 to Sep-18. Like, for example, we have raised an Invoice in Feb-18 but we have not reported the same in GSTR-3B of Mar-18 but later on we have reported the same in the GSTR-3B of April-18. So we need to report these type of transactions in sr no. 10 & 11. Credit notes/Debit notes/Amendments issued (Dated) in 2018-19 (apr-18 to Sep-18 for credit notes) for transactions/invoices related to 2017-18 are not to be shown in table no.10 & 11 as these transactions are related to 2018-19 only. 2) But if we see the cell 5E of 9C, the same requires information of those credit notes which are issued after 31st march for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9). There are two riders-one credit note must have issued after 31st mar 2018 and the same is reflected in annual return. So if we go by the above understanding regarding part 5 of format 9 than from where we’ll capture the data for 5E for format 9C from annual return. 3) Also, if we consider credit notes issued after 31st mar for any supply accounted in the FY-2017-18 as credit notes pertaining to FY-2018-19 then where these have to be shown in annual return of 2018-19 because cell 4I requires the figure of Credit Notes issued in respect of transactions specified in (B) to (E) but B&E only pertain to supplies effected in 2018-19 so if we do not report credit notes issues in 2018-19 for invoices raised in 2017-18 in the part 5 of the annual return of 2017-18 then where we’ll report the same in the annual return of 2018-19?

GSTR9C is a reconcialiation statement. Documents dated after 1st April 2018 will not appear in GSTR9 for 2017-18 even if it pertains to that year. In 9C part 5, this amount is included and visa vis Form 9. there will be a difference. Thsi is explained in part 5 as reason for unreconciled difference.