Question15:
I am a proprietor and i shown my agriculture income , and interest income and FDR income and House rent income in my capital a/c. not shown my Trading or P & L a/c. than can i required to shown all income Business and Personal in GSTR 9

Answer:

GST registration is PAN based registration and it will not make any difference whether the income is shown in P&L A/c or through addition in Capital A/c.
In your case you are receiving rental income, agricultural income etc which are supply under GST but are exempt.
Thus you are required to show all exempt incomes in Table 5 of GSTR-9.

(Reply dt.14/05/2019)