Question26:
In GSTR-3B for the month of feb 2018 due to clerical mistake outward tax liability has not been mentioned whereas the outward tax liability ofGSTis Rs 226120/- and the same has been deposited and balance is outstanding in electronic cash ledger . GSTR-1 for the same month is filed correctly
we came to know in the month of April 18 that GSTR-3B for the month of feb 18 is filed as nil . now we set of liability of GST amounting Rs. 226120/- for the month of feb 2018 in april GSTR 3B
Kindly advise in annual return (form 9) how can we make adjustment is there any liability of interest is arise

Answer:
As per the instructions of GSTR-9:
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 invoice related to 17-18 the tax on which has been paid in FY 18-19 are to be shown through amendment in Table 10/11 of GSTR-9.
So manually deduct the amount of invoice from Table 4 as you are showing the same in Table 10/11
(Reply dt.24/05/2019)