Confusion in GSTR-9
This query is : Resolved
15 March 2021
Dear Experts, we are filling GSTR-9, but we confused how to show below figures :-
1) We have issued a Invoice in which we have charged Freight 72000 & pay GST as per
pricinpal goods. And we have shown the same invoice with freight in GSTR-9 of March-20, but in GSTR 3B we have forgot to show Freight + GST. But in June-20 GSTR 3B, we have shown this figures.
How to show this figures in GSTR-9? Should we not show this figure in GSTR-9, if we have to, how & where we show this figures?
Humble request to all the experts, please guide me.
Rakesh Sharma
1) We have issued a Invoice in which we have charged Freight 72000 & pay GST as per
pricinpal goods. And we have shown the same invoice with freight in GSTR-9 of March-20, but in GSTR 3B we have forgot to show Freight + GST. But in June-20 GSTR 3B, we have shown this figures.
How to show this figures in GSTR-9? Should we not show this figure in GSTR-9, if we have to, how & where we show this figures?
Humble request to all the experts, please guide me.
Rakesh Sharma
06 July 2024
In GSTR-9, you need to report the figures as per the annual consolidated view of your GST transactions for the financial year. Here’s how you should handle the situation described:
1. **Invoice with Freight in March-20 but not Reported in March-20 GSTR-3B:**
- Since you have charged freight on an invoice in March-20 but forgot to report it in the GSTR-3B for that month, and you corrected it in the GSTR-3B for June-20, you should report this correctly in GSTR-9.
- In GSTR-9, you need to report the total outward supply including freight charged during the financial year. Since the correct reporting happened in June-20 GSTR-3B, ensure that the total turnover including freight is reported in the relevant tables of GSTR-9 for the financial year 2019-20.
2. **Where to Show in GSTR-9:**
- In GSTR-9, you will report the consolidated figures for the entire financial year. The freight amount should be included in the total taxable outward supply (including principal goods and services).
- Typically, freight charges are included in Table 5 of GSTR-9 which deals with the details of outward supplies made during the financial year. Ensure that the amount is included in the relevant rows where you report the taxable value and GST amount for your supplies.
3. **Adjustment for Correct Reporting:**
- Since you corrected the reporting in June-20 GSTR-3B, ensure that the total turnover including the freight is correctly reflected in GSTR-9. It should match the figures you have reported in your annual financial statements and other GST returns for the financial year.
4. **Documentation and Reconciliation:**
- Keep proper documentation and reconciliation statements to support the figures reported in GSTR-9. This includes invoices, GST returns filed, and any other relevant documents that substantiate the turnover figures reported.
By following these steps, you can ensure that your GSTR-9 reflects the correct turnover figures for the financial year, including freight charges that were inadvertently missed in earlier GSTR-3B filings but corrected subsequently. If you need further assistance, consider consulting with a GST practitioner or expert to ensure compliance and accurate reporting.
1. **Invoice with Freight in March-20 but not Reported in March-20 GSTR-3B:**
- Since you have charged freight on an invoice in March-20 but forgot to report it in the GSTR-3B for that month, and you corrected it in the GSTR-3B for June-20, you should report this correctly in GSTR-9.
- In GSTR-9, you need to report the total outward supply including freight charged during the financial year. Since the correct reporting happened in June-20 GSTR-3B, ensure that the total turnover including freight is reported in the relevant tables of GSTR-9 for the financial year 2019-20.
2. **Where to Show in GSTR-9:**
- In GSTR-9, you will report the consolidated figures for the entire financial year. The freight amount should be included in the total taxable outward supply (including principal goods and services).
- Typically, freight charges are included in Table 5 of GSTR-9 which deals with the details of outward supplies made during the financial year. Ensure that the amount is included in the relevant rows where you report the taxable value and GST amount for your supplies.
3. **Adjustment for Correct Reporting:**
- Since you corrected the reporting in June-20 GSTR-3B, ensure that the total turnover including the freight is correctly reflected in GSTR-9. It should match the figures you have reported in your annual financial statements and other GST returns for the financial year.
4. **Documentation and Reconciliation:**
- Keep proper documentation and reconciliation statements to support the figures reported in GSTR-9. This includes invoices, GST returns filed, and any other relevant documents that substantiate the turnover figures reported.
By following these steps, you can ensure that your GSTR-9 reflects the correct turnover figures for the financial year, including freight charges that were inadvertently missed in earlier GSTR-3B filings but corrected subsequently. If you need further assistance, consider consulting with a GST practitioner or expert to ensure compliance and accurate reporting.
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