Question10:
 In one of my client I have filed GSTR - 3B return for year 2017-18, in which I had not shown RCM in 3B. so in annual return I am not able to ITC on this RCM but I have to Pay this liabilities. In annual return GST -9 in which Column I have to saw this and pay tax with RCM liabilities.
I have file 3B for Sep 2017 with wrong data but Gstr1 was corrected. Department Issue notice ASMT 11 for difference in 3B & GSTR 1. I replied this notice and paid these difference liabilities with DRC 03 in cash. In Sep 2017 I also claim ITC wrongly which I correct it in Sep 2018. Now in Gstr9 I have claim this ITC in Column 8C. My question is now I claim refund for this liabilities which I have paid trough DRC03. In which column I have to show this refund
 

Answer:

 You have not paid liability of RCM in GSTR-3B, Now while filing GSTR-9 you have the option to pay the additional liability.

In our opinion as Part II of GSTR-9 is relating to detail of Outward supply and inward supply (reverse charge) made during the year, so you can show the same in Table 4G of GSTR-9 and pay through DRC-03 in cash.

However you cannot claim ITC for the tax paid through GSTR-9 as the time limit for claiming ITC as per law i.e. due date of March GSTR-3B has already expired.

2. As GSTR-1 is correct, Table 4 of GSTR-9 auto populated from GSTR-1 is correctly showing your turnover and also you have paid the respective tax laibility through DRC-03, therefore no amendment need to be done in GSTR-9.

Prepare reconciliation of the same and backup of valid documents for reconciliation by Auditor in GSTR-9C.

3. ITC wrongly claimed in 17-18 but corrected in 18-19 (either claimed or reversed) should be shown in Table 8C and Table 12/13 of GSTR-9.

(Reply dt.14/05/2019)