QUESTION

Dear sir/mam one of my client has shown less sale in IGST. we have most of our purchase made to outside so IGST credit was used to pay CGST and SGST liability. Now a t the time of GSTR-9 we shown extra liabilty in IGST so we should pay extra tax in IGST or in CGST and SGST for which our credit was used. also in CGST and SGST we shown less sales in july-mar-2017-18 so we show it in SEP-2018 and paid the tax. Should now we show this in table 10? if yes then should i have to pay tax agian? i already paid extra in sep-2018

ANSWER

1. Shown less sale in IGST
While filing GSTR-9 when you are showing extra liability in IGST by showing sales not shown earlier, you are required to pay tax in IGST.

2. Shown less sales in July-March 2017-18 but recorded in Sep 2018 and tax also paid
While filing GSTR-9 you are required to show sales and tax paid in Table 10 and 14 as the same is corrected during 2018-19 and tax is also paid in 2018-19. You are not required to pay tax again as you have already paid it in Sep 2018.(Reply dt. 6/1/2020)