QUESTION

GSTR 1 was correctly filed in September 2017 however GSTR 3B was by mistake filed higher by Rs.4,79,700/-. Tax amount was correct as per 3B and same in GSTR 1. We just come to know while filing annual return in July 2019 hence could not show in 3B filed during FY 2018-19. Now against which column of GSTR9 we shall put this difference in turnover figure of Rs.4,79,700/- as well as where to show in 9C as its turnover exceeds Rs.2 Cr? Further wrong credit was availed in the month of September 2017 of Rs.71,460/- which was paid in October 2018 however it was not shown in GSTR 3B for October 2018 or till March 2019. Now where we can show it in Annual Return for FY 2017-18 n. Kindly reply looking after clarification by the Board. As somewhere it has been mentioned that GSTR9 is only copy of GSTR3B and GSTR1 all amendment which was not filed in FY 2018-19 pertains to FY 2017-18 shall be routed through GSTR9C only. Now what if 9C is not applicable in case of turnover below 2 Cr? I feel that clarification by Board itself are confusing readers.

ANSWER

In your case you have shown correct turnover in GSTR-1 and you have paid tax correctly in GSTR-3B, however taxable amount is shown higher by Rs 479700/- in GSTR-3B.

While filing GSTR- 9 turnover has to be derived from GSTR-1 and tax paid from GSTR -3B, hence this transaction (difference of Rs 479700/-) will have no impact in GSTR-9 as well as GSTR-9C.

Regarding your second query even if you have paid tax amounting Rs 71460/- in October 2018 relating to wrong credit availed in September 2017 through GSTR-3B however you have not shown the reversal of ITC in GSTR-3B till March 2019, Therefore while filing GSTR-9, show the same in Table 12 and as you have already paid the liability regarding such reversal, you are required to maintain reconciliation and proper documentation for GST Audit and further in case the assessing officer questions about the same in future.

There is no such clarification that GSTR-9 is only a copy of GSTR-1 and 3B as it also includes supplies related to 2017-18 not disclosed in GSTR-1 and tax is also not paid on them.