Question03:

I have not shown the retail B2C sale of the client in 2017-18. But the same has been updated in GSTR-1 of 2018-19 as amendment to B2C sales of 2017-18. How to show this sale in GSTR-9 as it shows the sale shown in GSTR-1 of 2017-18 only. 

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.

Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier.

In view of the above if tax on Missed sale invoice has been paid in GSTR-3B of FY 17-18 then manually add the Turnover and taxes in Table 4A of GSTR-9.
However if tax on Missed sale invoice has been paid in GSTR-3B of FY 18-19 then manually add the Turnover and taxes in Table 10 of GSTR-9 and respective tax paid in Table 14.
(Reply dt.14/05/2019)