Question24:
Please solve the following problems of GSTR-9.
1. If taxes are paid excess in GSTR 3B in F.Y 2017-18 , which are subsequently adjusted. Tax payable as per table 9 should be reduced or not in GSTR-1 for F.y 2018-19 and table 9 should be increased or note in GSTR-9 for the F.Y 2018-19.
2. In 3b, ITC are shown on net (available credit less reversed on free sample) basis. shall we have to shown the same figure in table 6. If we shown same figure then in table 8, reconciliation of 2A and 3b is not possible.
3. RCM paid in F.Y 2018-19 pertaining to F.Y 2017-18.
4. Treatment of ITC on GIT in GSTR-9. Goods received in F.Y 2018-19, but in 2A supplier are shown the same in F.Y 2017-18.
5. Advance adjusted/ received are amended in F.Y 2018-19 pertaining to F.y 2017-18. What shall be the treatment in GSTR-9.
6. Excess input taken in 3b, which are subsequently reversed in F.y 2018-19, should we shown ITC as per books of account in table 6 of GSTR-9.
7. Exempt supply pertaining to F.Y 2017-18, shown in 2018-19, where to shown in GSTR-9, as table no. 10/11 are showing only taxable value. 8. In case of import of goods where goods are received in March but credit are taken in April 2018. treatment of the same in GSTR-9

Answer:
Point wise reply to your query is as follows:

1. In Annual Return 17-18 Reduce the tax payable amount in Table 9 and GSTR-9 will itself shows excess tax paid in FY 17-18.
Further there is no need to reduce the turnover of GSTR-1 for FY 18-19.

2. As ITC in table 6 is auto populated on net basis and it is as good as you have not taken ITC ineligible as per Section 17(5) in GSTR-3B.
Further there will be no problem in reconciliation because the difference due to ineligible same will be shown in 8F.

3. RCM liability paid in FY 18-19 related to FY 17-18 is to be shown in GSTR-9 of FY 18-19. Because the table 10/11 will show Outward Supplies of FY 17-18 on which tax has been paid in 18-19 and it is Inward Supplies.

4. As the GST are received in April 2018, so we are eligible for ITC in 18-19 as per section 16 of CGST Act.
Although the ITC of same is reflecting in GSTR-2A of March 18 but in law there is no provision that ITC eligibility is based on GSTR-2A.
The difference will arise in Table 8D.

5. Please elaborate your query.
6. Bifurcation of ITC in Table 6 is done as per the amount of ITC auto populated in Table 6A, however ITC reversed in FY 18-19 related to FY 17-18 is shown in Table 12 of GSTR-9.
7. Exempt supply related to 17-18 shown in 18-19 will be shown in Table 5 of GSTR-9 as it will not increase our tax liability

8. It is the ITC related to FY 17-18 as you have received the goods in March 2018, however you have claimed the ITC in April 2018 So in GSTR-9 show the same in Table 13.

(Reply dt.21/05/2019)