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amlu___ 002 (CA Article Trainee)     29 February 2020

amlu___ 002
CA Article Trainee 
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Dear Collegues ! Good Afternoon.

First Situation:
As i am preparing GSTR-9 & 9C for F.Y 2018-19, where i found that the party has not paid RCM on transportation during the year.
Then Taxablity turnover & Tax amount whether to show in GSTR 9 or in 9C.

Second Situation:
While during audit we have found an income on which tax is payable during F.Y 2017-18 but at that time during the F.Y we haven't shown anywhere, but we had shown in GSTR 3B of March 2019, then in such condition where the effect will rise in GSTR 9 or GSTR 9C of F.Y 2018-19.

Please guide in this matter.


Pankaj Rawat (GST Practitioner)     01 March 2020

Pankaj Rawat
GST Practitioner 
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As per Press Released 3/7/2019 by cbic , the RCM related to 2017-18 but paid in 2018-19 need to declare in Annual return Of 2018-19, when it's being paid.

As such there is no table yet updated in annual return which is related to previous year & being reported in current year . Eg any ITC claim or reverse for fy 2017-18 in 3B of March 2019 .. one can declare the same in annual of 2017-18 under table 8C & table 12-13 , but what about same being auto populate by 3B in annual return return for 2018-19.
Hence wait for the clarification or any updates from council in this regard.

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