Question22:
 Like you provide your suggestion in respect of below mentioned:
1)which amount In table 4 outward supplies to be shown if sales as per books matching with GSTR-3B but not with GSTR-1.
2) Which figure of GST INPUT to be taken if AMOUNT claimed in GSTR-3B is more than appearing in GSTR -2A i.e less deposited by vendors.

Answer:
1. 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 turnover related to 17-18 the tax on which has been paid in FY 17-18 GSTR-3B but the same is not in GSTR-1 are to be shown manually in Table 4 of GSTR-9.
However If this turnover relates to B2B supply then recipient may face problem in claiming ITC as the Bill is not reflecting in GSTR-2A

2. In case of mismatch between credit taken in GSTR-3B and GSTR-2A, you are suggested to prepare reconciliation of the same and maintain backup of valid documents to prove that you have received the goods and you are eligible for credit u/s 16 of CGST Act during Audit or further proceedings.

Removal of Difficulty Order no. 02/2018 dated 31.12.2018 Vide Proviso of Section 16 specifies the precondition of 2A only in respect of those ITC of 17-18 which have taken from Oct-18 to March 18 Gstr-3B.

(Reply dt.17/05/2019)