Gst related issue

As per the CGST Act, any left over ITC pertaining to FY 2017-18 could be claimed up to the last date for filing the return of september 2018 month or the due date for furnishing annual return whichever is earlier. As we all know the last date for filing GSTR-3B for the month of september 2018 was 20 oct 2018. So leftover ITC pertaining to FY 2017-18 cannot be claimed beyond 20 oct 2018 as per CGST provisions.

thank you sir,

How to show the sales in the annual Return Related to March sales that are  shown in april 2018 Under 4A or Under part 5 Of 10 of the Annual Return GSTR 9

It has to be shown in amendments in B2B or B2C fields in GSTR-9 annual return.

Thank You Sir,

How to pay the Difference between GSTR9 and GSTR 9C Whether it can pay through ITC Credit  or Payable in Cash Only