26 December 2019
SUPPOSE, THERE IS DIFFERENCE BETWEEN GSTR-3B AND GSTR-1 ie:WE HAVE UPLOADED ALL THE BILLS IN GSTR-1 BUT TAX NOT PAID IN GSTR-3B OF SOME BILLS AND NOW WHILE FILING GSTR-9, IF WE MAKE VOLUNTARY PAYMENT OF BILLS WHICH ARE NOT PAID IN GSTR-3B BUT UPLOADED IN GSTR-1, THAN WHERE TO SHOW THE DIFFERENCE OF BILLS WHICH WE WILL PAY BY DRC-03 IN GSTR-9.???
26 December 2019
You can disclose the actual supplies made in table 4 of GSTR - 9 (which is as per GSTR-1) in your case and accordingly the taxes payable has to be disclosed in table 9 of GSTR-9. The column of taxes paid in table 9 will be auto populated from GSTR-3B (which will be less in your case when compared to GSTR-1). Hence, there will be difference in taxes payable and taxes paid which will have to be paid through form DRC-03. The reference of DRC-03 cannot be given anywhere in GSTR -9 return.
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