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Gstr-9 table 15 particulars of demands and refunds for financial year 2017-18

Jayant (Accounts) (191 Points)

22 June 2019

RFD-01 application for July-Sept2017 (Q2 - 2017-18) was made during year 2018-19 and 90% refund received by NEFT in Bank account during year 18-19.

Can we placed this details GSTR-9 Table 15 from A to D (Refund Claimed, Refund Sanctioned, Refund Rejected and Refund Pending) ?

OR

We mentioned these details during GSTR-9 for year 2018-19 ?

Please guide me.

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6 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 23 June 2019

As you have filed the application for refund in FY 2018-19 , so need to report the same in table 15

Jayant (Accounts) (191 Points)
Replied 28 June 2019

Originally posted by : Pankaj Rawat
	As you have filed the application for refund in FY 2018-19 , so need to report the same in table 15

during GSTR 9 application for 2018-19, right?

Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 28 June 2019

You require to declare the refund details in column number 15 irrespective of your filed application

Since such information is belongs to FY 2017-18, the same shall be shown here

For your question

Yes, Refund claimed, and Refund pending is needed to be disclosed under 15A and 15D column while filing form 9 for the Financial year 2017-18

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 28 June 2019

If we go through form GSTR-9 it is asking all the transactions of 2017-18 done in 2017-18.

If in subsequent years, it has separate column for that. But in this case only it has not asked any Demand or refund which is related to 2017-18 but initiated in 18-19.

In my opinion ony refunds claimed in 2017-18 should be shown here. If you have applied in 2018-19, you should disclose in Annual return of 2018-19

Jayant (Accounts) (191 Points)
Replied 28 June 2019

Originally posted by : CA Saloni
	If we go through form GSTR-9 it is asking all the transactions of 2017-18 done in 2017-18. If in subsequent years, it has separate column for that. But in this case only it has not asked any Demand or refund which is related to 2017-18 but initiated in 18-19. In my opinion only refunds claimed in 2017-18 should be shown here. If you have applied in 2018-19, you should disclose in Annual return of 2018-19

Yes @ CA Saloni, I feel you are correct. Cut-off date mentioned is 31st March 2018 for all claims. As I understand from other web-resources, We can use Table 15 (of GSTR-9 for year 2017-18) only if We had submitted Refund application before 31/03/2018 successfully. Since in our case, Refund applications were submitted in 18-19, we need to use Table 15 while filing GSTR-9 for FY 2018-19.

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