Question05:
 We have made correction in GSTR1 of March 2018 in March 2019 by adding one bill. This bill amount is already considered in GSTR3B. GSTR 9 available online for FY 2017-18 does not reflect this addition.
Should we Increase the turnover manually in point number 4B of GSTR9 and resolve the mismatch with GSTRB.
 

Answer:

As per the instructions of GSTR-9 Part II includes details of all outward supplies on which tax has been paid through FORM GSTR-3B between July 2017 to March 2018.

As in your case you have already paid tax in GSTR-3B of FY 17-18 but the respective invoice is added in GSTR-1 in March 19, therefore the same should be added manually in relevant column of Table 4 in GSTR-9.
In view of above ITC cannot be availed through GSTR-9. Further after filing of GSTR-9 the ITC left unclaimed for FY 17-18 shall be lapsed in table 8.
 

(Reply dt.14/05/2019)