01 September 2021
We Received Advocate (RCM) Bill in the Month of May 2021. But Invoice Date is 28/03/21 i.e. FY 20-21. We take this Bill in our Books of Account FY20-21. After Received Advocate Bill, we make a Payment of RCM and filed GSTR 3B in June 21Take ITC on July 21 (3B) Now the question is what the treatment of GSTR9. How we show in GSTR9 Invoice Date 25/03/2021 Bill Value is Rs 15000/- CGST Rs 1350/- SGST Rs 1350/-
Tax Payment 12/06/2021 Filed GSTR3B- June21 ITC Claim in GSTR3B – July 21
01 September 2021
As per my opinion, there is no impact in GSTR 9 for the year FY.2020-21. These transactions can be shown in GSTR 9 for the FY.2021-22, though the time of supply is earlier of payment date or the date immediately following 60 days from the date of invoice.
01 September 2021
Just take a note of that and attach that note to the filed GSTR 9 return for future reference. There is no need of adjustment of that as GSTR 9 is annual return which is just like a summary of all monthly and quarterly returns. So, no need to reconcile the same with books. However, if you want to file GSTR 9C, then you can clarify that transaction there as GSTR 9C is a reconciliation statement
CAclubindia
