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Column no 9 og GSTR9

Anshuman Basu (account -GST) (1549 Points)

04 December 2023

FY 21-22 GST sales Declare insta
August 22 of FY 22-23.

22-22 Tax Paid in August 22 Return (21-22).

Now when we prepare GSTR9 of 22-23 the tax amount showing in column no 9.

suppose Total Tax for fy 22-23 Rs 100
and previous year tax Rs 10 (which I paid August 22)

In GSTR9 column show Rs 110 including two year's
what is the treatment above Revere example.

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2 Replies

CA. Bhavik P. Chudasama (Practice) (3677 Points)
Replied 04 December 2023

In such cases generally

It should have been showed in Table 10 of GSTR 9 for FY 2021-22

and Same Amount to be reduced from Table 4 of GSTR 9 of FY 2022-23, because GSTR 9 is regarding Supplies and Tax on such supplies paid during the Year, since your case you have paid Taxes in FY 2022-23 for Supplies made in FY 2021-22 so no effect in FY 2022-23 GSTR 9

Money Money (383 Points)
Replied 05 December 2023

To declare and pay GST for the sales made in FY 2021-22, you need to file monthly or quarterly GSTR-3B returns on the GST portal1. You can also use the GST portal to check your GSTR-2A/2B to verify the ITC claimed by you and your suppliers. You need to pay GST through cash or ITC as per the tax liability shown in your GSTR-3B. The due dates for filing GSTR-3B vary depending on your turnover and state/UT. You can check the latest due dates on the GST portal1 or on the ClearTax website2.
To fill GSTR-9 for FY 2022-23, you need to consolidate the details of all the GSTR-3B and GSTR-1 returns filed for that financial year. You can use the auto-drafted GSTR-9 available on the GST portal1 or download the GSTR-9 excel utility from the portal to prepare your annual return offline. You need to fill the relevant tables and columns in GSTR-9 as per the instructions given on the portal or on the ClearTax website2. You also need to reconcile the differences between your GSTR-9 and your audited financial statements if your turnover exceeds Rs. 5 crore and file GSTR-9C along with GSTR-9.
In your case, you have paid some tax for FY 2021-22 in August 2022, which falls in FY 2022-23. This tax amount will be shown in column 9 of GSTR-9 for FY 2022-23, which is the details of tax paid as declared in returns filed during the financial year. However, this does not mean that you have to pay tax twice for the same sales. You can adjust this amount in column 14 of GSTR-9 for FY 2022-23, which is the differential tax due to amendments, annual return, etc. You can also claim any ITC that was not availed in FY 2021-22 in column 13 of GSTR-9 for FY 2022-23, which is the ITC availed for the previous financial year. This way, you can report the correct tax liability and ITC for both the financial years in your GSTR-9.