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.