Question01:

One of my client has shown Less Turnover in GSTR-1 for the financial year 2017-18 but he has shown right turnover in GSTR-3B and also paid tax on this. The turnover in GSTR-9 is auto populated from the Data of GSTR-1 Filed. Now please help me that in which column we have to add the figure which is less shown in GSTR-1. We have also forgot to rectify this mistake in 2018-19 also.

Answer:

As per the instructions of GSTR-9:
Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part.
In view of the above the invoice related to 17-18 on which has been paid in FY 17-18 is required to be added manually in Table 4.
 

(Reply dt.14/05/2019)