02 July 2019
During 17-18 FY, Our Books of Accounts Show (July 2017 to March 2018) the Total Tax total Liabilities Declared by us is Rs 53,992/- as IGST and Rs 114240.70/- each as SGST and CGST.
By Mistake by us we do not show the Tax liabilities for Rs 23,648/- each as SGST and CGST in GSTR 3B for the Month of July 2017. Though we paid Full Tax to GST.
The fact was, we put NIL Figure (By Mistake) in GSTR 3B for the month of July 2017. Naturally Rs 23,648/- each SGST and CGST showing difference. and This difference amount we forget to rectify still now.
The amount Rs 23,648/- each as SGST and CGST Laying in Our Cash Ledger still Now…
In above scenario, How I Fill Up GSTR9 ? How to fill the difference amount in GSTR 9 and Which Column we put the Figure
Please suggest how we put correct figure in GSTR 9 of above scenario ?
03 July 2019
Show the Tax liabilities for Rs 23,648/- each as SGST and CGST in part 2 i.e table 4 of GSTR 9. Further in table 9 of GSTR 9. The tax payable would be appearing as higher than, tax paid through (Cash+credit). Rectify the difference by filing a DRC 03 and offset the cash balance available(through annual return option)
CAclubindia
