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Difference in outward supplies in gstr-3b and gstr-1.

CA Priyanka (CA) (35 Points)

24 April 2019

A sales invoice of dec 2017 of taxable value Rs. 1,00,000 was left in GSTR-3B but was correctly filed in GSTR-1 of dec 2017. This mistake was corrected later and we pay the tax in may 2018 GSTR-3B. Now we are filing GSTR-9(annual return) and there is a mismatch in GSTR-1 and GSTR-3b due to that Rs.100000. But we are confuse where to show in annual return that we have paid tax on may month. As our turnover is below Rs.2 cr. we are not liable to file 9C.

How to rectify this in annual return?

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7 Replies

Sundararajan S (Final Student of ICAI) (1764 Points)
Replied 24 April 2019

Pt V - 10 of Form GSTR 9.

CMA M.Keerthi chandra (C.A FINAL STUDENT AND QUALIFIED C.M.A) (561 Points)
Replied 24 April 2019

madam,please refer box (10,11,12,13) Details of previous F.Y transactions reported in next F.Y

JAGJIT KASHYAP (TAX CONSULTANT) (109 Points)
Replied 24 April 2019

In this situation GSTIN provide us option to pay tax voluntary u/s 73(5) by filing Form GST DRC-03, which is correct manner of payment on escaped turnover under GST, but many of people not aware about that and paying tax through subsequent GSTR-3B, which will create problem in future.

So, if possible pay tax, if not involve material amount of tax using by filling Form GST DRC-03 and claim for refund of excess tax paid to avoid future problem.

Now come to your question you can mention Short tax paid by you in Point No. 9 of Form GSTR-9 i.e. Reconcilation of tax paid and provide reason for the same at Point No. 10 of the same Form by mentioning that you have made payment of tax on escaped turnover in subsequent month of GSTR-3B i.e. May 2018 as per ours.

So, hope my attempt will help you

Thanks

Padmanathan Kv (2127 Points)
Replied 24 April 2019

Dear Sir, in Part V table 10 of GSTR 9, you can disclose amendments made in during the period from April 2018 to Sept 2018. In Part V table 14 you can show the differential tax paid Rs1,00,000 in may 2018 on account of the same.

CA Priyanka (CA) (35 Points)
Replied 24 April 2019

Dear Sir,

Thanks for your reply but in Table 10 there is option to mention only those amendments which are done through GSTR-1 as you can see in the attached file. There is no option to show amendments which are done through GSTR-3b. Where to show the amendments which are done in next Financial year GSTR-3B?

Attached File : 1379637 20190424162426 table 10 annual returnpdf.pdf downloaded: 104 times

Padmanathan Kv (2127 Points)
Replied 24 April 2019

There is no separate option to show amendments made in GSTR-3B as such. If you take it in Table 4A/4B itself, the tax computation in Table 9 of Part IV will show difference. Strictly speaking it is to be shown in 4A/4B itself as GSTR-1 is correctly filed and no amendment is made.

Mohit Agrawal (student) (23 Points)
Replied 18 July 2019

Dear sir,

A sale invoice relate to f.y 17-18 amount 125000 which we have correctly shown in GST R3B in 17-18 f.y but we have not show these invoice in gst r1 17-18 but we show this invoice in 18-19 April month , now how to show in GST R9