Respected Sir/Madam,
We are preparing GSTR-9 audit return for F.Y. 2022-23 and downloaded the System Computed Summary of GSTR-9 and reconciled it with our audited sales data, after checking found out that our sales data is not matching with the data of GSTR-9 Table 4 - Details of advances, inward and outward supplies made during the financial year on which tax is payable.
After checking all the GSTR-1 returns of F.Y. 2022-23 filed by us, we found that the GSTR-1 of March 2023 that we had filed, in which uploaded 3 documents of credit notes in 9B-Credit/Debit Notes (Registered) - CDNR tile, but there was no impact of GST value of Credit note in Total Liability of GSTR-1, because of this, could not availed GST value of Credit note in GSTR-3B while filling return and we had paid the tax as per GSTR-3B on Outward taxable supplies, because while uploading the documents of credit notes, mistakenly Supply attract reverse charge checkbox was ticked.
The impact of taxable value of credit notes i.e. 3046060.50 is being shown in Table 5 - Details of Outward supplies made during the financial year on which tax is not payable in GSTR-9 and the impact of GST value i.e. IGST - 21262.53, CGST - 65520.25 & SGST - 65520.25 of credit note is not being shown anywhere in GSTR-9.
As we have just came to know that there was mistake while uploading the credit notes in GSTR-1 return of March 2023, now we are trying to amend the credit notes in GSTR-1 return of November 2023 but the portal is giving error as document details related to previous financial year cannot be added/amended, as amendment date has gone.
So we want to know that the process, how and where can we report our audited sales data in GSTR-9 and 9C and how to avail GST value of credit notes which was not utilized in GSTR-3B?
Requesting to you please look into this matter and guide us so that we can report proper data in GSTR-9 & 9C.
Best Regards
Ramesh Bohra
CAclubindia
