Inward Supply of previous year , gstr9 treatment

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Anshuman Basu (Querist)
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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

Udaya Chandran

Udaya Chandran (Expert)
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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.

Anshuman Basu

Anshuman Basu (Querist)
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01 September 2021 Dear Sir
My Auditor Treat this Bill in 20-21. and Reflect in our Balance sheet. Now What to do?

CA Kushwanth AVSR

CA Kushwanth AVSR (Expert)
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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

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