Question17:
Excess sale is shown and taxes paid in GSTR-3B 2017-18and correct sale is reflected in GSTR-1 2017-18
GSTR-3 B
Turnover -1742000
IGST-5616
CGST-154074
SGST-154074

GSTR-1
(Correct turnover and taxes)
Turnover-1690274
IGST-78696
CGST-110137.50
SGST-110137.50

And necessary amendment made in GSTR-3B in 2018-19
1) Which figures have to be reflected in column 4B of GSTR-9
2) Excess output of CGST 43936 and SGST 43936 which is reduced or adjusted in 2018-19 taxes please advice relevant column of GSTR-9
3) Balance IGST output liability 73080 is already adjusted by ITC in 2018-19 please advice relevant column of GST-9
4) GSTR- 9 in point 6: only bifurcation of 6A which is auto populate. Or actual figures will take in 6B,c,d etc ?


Answer:

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.

1 & 3 In view of above you are required to declare the turnover the tax on which is paid in 2017-18 in Table 4 of GSTR-9 (i.e. 1690274- turnover corresponding to IGST Rs 73080 on which tax has been paid in 18-19).Turnover corresponding to IGST Rs 73080 on which tax has been paid in 18-19 is to be shown in Table 10 and corresponding tax in table 14.
2. Excess GST paid is to be reduced from Tax payable in Table 9.
4. Yes, GSTR-9 table 6B to 6H is the bifurcation of ITC autopopulated in Table 6A (i.e. ITC availed in GSTR-3B of 17-18)
(Reply dt.15/05/2019)