Saurabh Malani 26 November 2020
my tax liability in gst in the month of dec 18 is 234661, in 3 b shown rs 59883, but in the same month ITC is 240000 , but taken 0 in 3b, then what I need to do in annual return, do i have need to pay any liability or it will be adjusted against ITC,if I correct in gstr 9 then my tax payable is ( 234661-59883) =174778 in column no 9 ,as in gstr 9 ITC Column is not editable so where I should adjust rs 240000?
Pankaj Rawat (GST Practitioner) 27 November 2020
let me make you clear , that any itc for fy 2018-19 can be claim by Sept-19, hence you cannot claim the missed itc for fy 2018-19 which is claimed in Dec-2019, can declare such ITC in table 13 of gstr-9.
sale can be declare in table of 4 of gstr 9 & also amend the corresponding tax in table 9 of gstr 9.