Mismatch in GSTR-9 & GSTR-9C Turnover

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A business is facing a turnover mismatch between their GSTR-9 and GSTR-9C filings for FY 2018-19, which is relevant for their GST audit. The initial GSTR-9 filing had an incorrect turnover compared to their Income Tax Return. Advice suggests not to correct the turnover in GSTR-9C directly, but instead to pay the GST difference via DRC-03 and report this payment in GSTR-9C. Alternatively, if excess turnover was declared in GSTR-9, this should be noted as such in the GSTR-9C reconciliation, providing a valid reason for the difference.

yogesh waghchaure

yogesh waghchaure (Querist)
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14 December 2020 One of our client is liable for GST Audit for FY 2018-19...We filed GSTR-9 with incorrect turnover as compared to Income Tax Return. Now, when we came to file GSTR-9C, we noticed the above mentioned issue of turnover. So, shall we correct the turnover in GSTR-9C, and if yes then what reason we will give for the un-reconciled turnover...???

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 December 2020 Don't correct turnover of 9c. Pay GST through DRC 03 for the difference between correct turnover and incorrect turnover reported in GSTR 9.
Report the DRC 03 tax payment in GSTR 9C for the unreconciled turnover.

yogesh waghchaure

yogesh waghchaure (Querist)
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14 December 2020 But, we shown excess turnover in GSTR-9

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 December 2020 In such a case show the difference in 9c reconciliation as excess turnover shown in GSTR 9

Lekhraj sood

Lekhraj sood (Expert)
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14 December 2020 In my view you should report correct turnover in 9C. You have to give actual reason for unreconciled turnover as for example some supply invoice left out etc.

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