QUESTION

FINANCIAL YEAR: 2018-19 GSTR-9 (TABLE 4 ) AS PER BOOKS & GSTR-3B OUTWARD TAXABLE SUPPLIES MADE DURING THE YEAR: ( Tax Rate 0.25%) TAXABLE VALUE IGST CGST SGST 44207666.00 1122.00 54699.00 54699.00 ……………………………………………………………………………………………………………………………. GSTR-9 ( TABLE-7 ) Details of ITC Reversed and Ineligible ITC for the Fin. year IGST CGST SGST H1. * (Reversed 17-18) 138625.00 0.00 0.00 * IGST claimed in F Y 2017-18 but reversed in Aug-2018 through GSTR-3B.( for reversal electronics credit ledger balance utilized ………………………………………………………………………………………………………………………………………………………. TABLE -9 OF GSTR-9 DETAILS OF TAX PAID AS DECLARED IN RETURNS FILED DURING THE FIN.YEAR Auto Populated ( System Calculated) figures in Table 9 as under : Description Tax Payable Tax Paid IGST 139747.00 139747.00 CGST 54699.00 54699.00 SGST 54699.00 54699.00 ( IGST 139747.00 = Rs. 1122.00 ( Tax as per Table -4 &Rs. 138625/- Reversal of IGST( Table-7) Quarry: In above table Tax payable side which Amount to be mention? (Table 4 IGST Rs. 1122 or System Calculated Rs. 139747) If I don’t change payable figure of IGST than following difference will come in GSTR-9C ……………………………………………………………………………………………………………………………………………… Table 9 of 9C CGST SGST IGST Sr.No.P 54699 54699 1122 Sr. No. Q (As per GSTR 9 Extract) 54699 54699 139747 Diff ( Q-P) Nil Nil 138625


ANSWER

In Table 9 of GSTR-9 you are required to show the actual tax payable as against Outward supplies shown in Table 4 i.e. IGST Rs. 1122/- (Tax as per Table 4).(Reply dt.12.10.2020)