Question:-18

In GSTR-3B for the month of March-2018 (FY 2017-18), amount of a cancelled bill of Rs. 80,000/- (Taxable @ 18 %) was inadvertently included and paid the tax accordingly, but while filing quarterly GSTR-1 this cancelled bill was not shown (means this bill was correctly shown as cancelled). To claim this excess of tax paid on the cancelled bill, an amount of Rs. 80,000/- was deducted in GSTR-3B from the sale figures of August-2018 (FY 2018-19). Now how to mention all these transactions in Annual Return (GSTR-9) ?

Answer

Facts of the Case: Supply over stated in GSTR 3B and payment made accordingly in GSTR 3B. GSTR 1 was correctly filed. Later excess tax paid in prvious FY was adjusted by reducing the outward supply of next EY.

Remedy: Such correction can be made through adjusting the amount of tax in Table no. 11, Part V of GSTR 9.