GST SURVEY ADDITION
This query is : Resolved
04 December 2025
During Gst dept survey officer noticed stock in hand is less than the stock in books so Gst Department increases Sales by issuing DRC 01A as of Rs 10lakhs and taxes and penalty on it and the party has paid taxes and penalty by DRC 03
How we have to report this sales in Gstr 9 as it is not shown in Gstr 1 And 3b
How we have to report this sales in Gstr 9 as it is not shown in Gstr 1 And 3b
05 December 2025
The additional sales liability of ₹10 lakhs raised by the GST department and paid via DRC-03 must be disclosed in Part V of GSTR-9 (transactions relating to previous FY declared in next FY or through DRC-03). It should not be added to outward supplies in Part II (since it wasn’t reported in GSTR-1/3B), but instead shown under the section for “taxes paid through DRC-03” so that the annual return reconciles with actual tax paid.
05 December 2025
Since this liability was not reported in GSTR-1 or 3B, you cannot revise Part II.
• Instead, disclose it in Table 10 or 11 of Part V (depending on whether it pertains to the same FY or subsequent FY).
• The tax and penalty paid via DRC-03 must be reflected in Table 14 of Part V (taxes paid but not included in returns).
Penalty paid via DRC-03 is not part of outward supply; it is separately disclosed in Table 15 (Demands & Refunds).
• Only the tax portion linked to the ₹10 lakhs sales is reported in Part V adjustments.
If your turnover exceeds ₹5 crore, you must also file GSTR-9C and reconcile the figures reported in GSTR-9 with your audited financial statements. The additional liability paid via DRC-03 must be disclosed in GSTR-9C as well.
• Instead, disclose it in Table 10 or 11 of Part V (depending on whether it pertains to the same FY or subsequent FY).
• The tax and penalty paid via DRC-03 must be reflected in Table 14 of Part V (taxes paid but not included in returns).
Penalty paid via DRC-03 is not part of outward supply; it is separately disclosed in Table 15 (Demands & Refunds).
• Only the tax portion linked to the ₹10 lakhs sales is reported in Part V adjustments.
If your turnover exceeds ₹5 crore, you must also file GSTR-9C and reconcile the figures reported in GSTR-9 with your audited financial statements. The additional liability paid via DRC-03 must be disclosed in GSTR-9C as well.
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