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Ajnas (Student)     20 July 2021

GSTR 9 QUERY........

In ABC Ltd during the FY 2020-21 there is purchase from XYZ Ltd Rs.1000000+18% GST, then GST credit note is issued against the same bill for Rs.1000000+18% GST, but this input Rs.180000 is Unclaimed in GSTR 3B and GST credit note for same Rs.180000 is not reversed in GSTR 3B, then we can ignore this figure for GSTR 9 and GSTR 9C? , because net effect of the same is zero,


 13 Replies

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     20 July 2021

If the bill & CNT is issued in same month ??
Ajnas

Ajnas (Student)     20 July 2021

Diffrent month
Pankaj Rawat

Pankaj Rawat (GST Practitioner)     21 July 2021

Any how the the revenue & tax is neutralised. 

in 9C the under auditor comments  it can be mentioned as remarks

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     21 July 2021

Any how the the revenue & tax is neutralised. 

in 9C the under auditor comments  it can be mentioned as remarks

Ajnas

Ajnas (Student)     21 July 2021

Sir i think you didn't get my query
CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     21 July 2021

You can't nullify the two transactions.

You have to claim ITC first and then show it as reversal also in GSTR-9.
Ajnas

Ajnas (Student)     21 July 2021

If one invoice GST input is Unclaimed, then we need to reverse the ITC if the GST credit note is received for this same invoice
CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     21 July 2021

Firstly clear you want to ask treatment in GSTR-3B or GSTR-9. 

If in GSTR-9, then how you show such transaction in GSTR-3B.

Ajnas

Ajnas (Student)     21 July 2021

I want treatment in GSTR 9, in GSTR 3B such input is Unclaimed and itc is not reversed
CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     21 July 2021

You have to show it in both ITC claimed and reversal in GSTR-9.
 

Ajnas

Ajnas (Student)     21 July 2021

I think you didn't get my query,  i asked about there purchase during the FY 2019-20, December  2019 month Rs.1000000+18% GST but, this input is Unclaimed, during the December  2019 month GST credit note is received for the same invoice Rs.1000000+18% GST but itc is not reversed, then we can ignore this input and input reversal at the time of GST audit? Effect of the same is zero
Pankaj Rawat

Pankaj Rawat (GST Practitioner)     21 July 2021

yes you can ignore it.... that's what i replied & in 9c under auditor comment the same can be mention

CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     21 July 2021

I got your query. There is colum in GSTR-9 to show ITC claimed and reversal separately , so you can show both separately.

Alternatively you can nullify it or ignore it.


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