Disclaimer : The reply to query given by Lawcrux Team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises  on the basis of opinion given above.

Question 50 ITC related to FY 2017-18 not claimed in GSTR-3B later on utilized for payment in GSTR-9 for FY 2017-18.

Question 49 ITC claimed in wrong head in GSTR-3B

Question 48 Optional /mandatory fields for Filing GSTR-9 and GSTR-9C for FY 2020-21 or 2021-22

Question 47 Amount to be shown in table 9 of GSTR-9

Question 46 Payment of ITC & Reversal of ITC through DRC03

Question 45 Requirement to file annual return

Question 44 Disclosure in GSTR-9 the amount of ITC pertaining to previous year

Question 43 NIL rated supply declared as taxable B2B supply in GSTR-1 in 2018-19

Question 42 Calculation of aggregate turnover

Question 41 Treatment of reversal of ITC of 17-18 done in 18-19

Question 40 Payment of wrong ITC availed earlier

Question 39 Credit of Tran-1 & Tran-2 in GSTR-9C 

Question 38 Impact in GSTR-9 of sale less shown

Question 37 Treatment in GSTR-9 for Wrongly filed NIL GSTR-3B and have not paid OTL as well as not claimed ITC in January 2018

Question 36 Treatment of GST paid under RCM of F.Y 2017-18 in 2018-19 in Annual Return

Question 35 Mismatch between GSTR-2A and amount of GSTR-2A reflecting in Table 8A of GSTR-9

Question 34 Impact in GSTR-9 of taxable value excess shown in GSTR-3B

Question 33 How to rectify POS related errors, debit note to be issued after specified time period etc.

Question 32 Disclosure of securities in GSTR-9

Question 31 Rectification of ITC Claim in wrong head

Question 30 Treatment of tax paid under wrong head

Question 29 Payment of additional liability

Question 28 Requirement to show HSN detail of inward & outward supply in GSTR-9

Question 27 Requirement to include in HSN summary the exempt supply & amount of purchases on which ITC not availed

Question 26 Adjustment in GSTR-9 in relation to output tax liability not shown in GSTR-3B which was subsequently adjusted

Question 25 Effect of difference between GSTR-3B and GSTR-1 relating to unbilled revenue

Question 24 Requirement to show in GSTR-9 the excess tax paid in GSTR 3B of 2017-18 which are subsequently adjusted.

Question 23 Requirement to reversal in GSTR-9 for excess ITC taken in GSTR3B as compared to GSTR2A

Question 22 Amount to be shown in table 4 of GSTR-9

Question 21 Rectification in GSTR-9

Question 20 Mention in GSTR-9 of sales less shown in 2017-18 which is corrected in 2018-19

Question 19 Claim of ITC through GSTR-9

Question 18 Reversal in GSTR-9 of excess ITC claimed

Question 17 Treatment in GSTR-9 of excess tax deposited in GSTR3B of 2017-18 which is adjusted in 2018-19

Question 16 Change in tax payable in table 9 of GSTR 9

Question 15 Requirement to show exempted income in GSTR-9

Question 14 HSN detail of Inward supply in GSTR-9

Question 13 Editing in auto populated details in GSTR-9

Question 12 Difference in ITC as per GSTR2A & ITC imported for GSTR-9

Question 11 Consideration of turnover of Pre GST period in calculation of aggregate turnover for GSTR-9C

Question 10 RCM not paid in GSTR3B

Question 9 Consolidated amount of outward supplies as per GSTR1 does not matched with table 4 of GSTR 9

Question 8 Mention in GSTR-9 the ITC not claimed in 17-18 but claimed it in Feb,19

Question 7 Mention in GSTR-9 the data related to 2017-18 which was added in 2018-19

Question 6 Mention of ineligible credit relating in GSTR-9

Question 5 Manually increase the turnover in relevant column of Table 4 in GSTR-9.

Question 4 Amount to be shown in column 6B of GSTR-9

Question 3 Treatment in GSTR-9 of B to C sales not shown in GST returns of 2017-18

Question 2 Compute liability button in GSTR-9

Question 1 Treatment of less turnover shown in GSTR-1