Question:-8

Kindly confirm that in "Table 15 - Particulars of Demands and Refunds" of GSTR-9, whether refund claimed in 2017-18 but received in 2018-19 is to be reflected in 15(B) or in 15(D).

Answer

Table No. 15 of GSTR 9 deals with "Particulars of Demands and Refunds". All the refunds that have been claimed in 2017-18 and received in 2017-18 itself are to be shown in Table 15B of GSTR 9. Refunds which are claimed in 2017-18 but received in 2018-19 are to be shown in Table 15D as the same are pending as on 31-3-2018.