Gstr 9 - credit note
This query is : Resolved
11 June 2019
While filing GSTR 1 credit note of one of my client for particular month is not entered by mistakenly but while filing GSTR 3B credit note is considered while taking total turnover (total turnover - sales return) and the GST is paid on net amount.
As the GSTR 1 now can not be rectified for F.Y. 2017-18, in GSTR 9 whether I have to pay the GST on credit note (sales return) because I have not considered the same in GSTR 1?
Thank you in advance
As the GSTR 1 now can not be rectified for F.Y. 2017-18, in GSTR 9 whether I have to pay the GST on credit note (sales return) because I have not considered the same in GSTR 1?
Thank you in advance
11 June 2019
Hi,
As you said in your statement, CN has already been considered in GSTR-3B , it means data is correctly filed in GSTR-3B. You need not to make the payment of GST due to the difference of this CN in GSTR-1 and GSTR-3B.
You have to take the impact of this CN in annual return in table. Your annual return and 3B will be in line after taking impact of this CN
As you said in your statement, CN has already been considered in GSTR-3B , it means data is correctly filed in GSTR-3B. You need not to make the payment of GST due to the difference of this CN in GSTR-1 and GSTR-3B.
You have to take the impact of this CN in annual return in table. Your annual return and 3B will be in line after taking impact of this CN
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