Question

One of my client who is a contractor by nature with DMRC.

In 2017 18 FY
He raise the bill on 31.3.18 with DMRC but the bills approval not received but the DMRC booked the bill , deduct the due TDS.

The bill was left not booked in the books of accounts of the assessee.

As there is always a Debit balance towards DMRC hence the form 26 AS not reconciled by the c a.

The tax audit completed. ITR filled without considering the bill which was left over by mistake.

When the things come into the notice of the assessee in Feb 2019.then the said bill shown / declare through amendments in the GST and due tax liability as outward supply managed with the ITC available with the 3 B.

Now How this thing will be shown in the Annual Return of g st . Where it is mentioned that data should be as per books of accounts

Your valuable opinion is requested to solve the same.
 

Answer

In GST as per Section 13 TOS arises at the time of issue of invoice or payment whichever is earlier i.e. 31-03-2018.

In your case as you have not booked the invoice in your Financials, you cannot escape the liability to pay GST as in GST liability arises at the time of supply.

As you have recorded the invoice in Feb 19, so it will be shown in Table 10 of GSTR-9 as the invoice relating to 17-18 is recorded in FY 18-19 and liability of same is also paid in FY 18-19. (Reply dt.13/06/2019)