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Gstr-9 table 16a - inward supplies composition reported in next year

narendra (Accountant) (275 Points)

22 August 2019

If some inward supplies from composition dealer for FY 17-18 were reported in next financial year, such supplies partly included taxable and partly exempt goods.

Firstly, should we include figures reported in next financial year in Table 16A of GSTR-9 ?

If yes, then should I also include the exempt supplies received from the composition dealer ?

w.r.t. GSTR-9C, is there anything I should make note of regarding above matter ?

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narendra (Accountant) (275 Points)
Replied 22 August 2019

A quick update. After trying to connect with CBIC helpdesk, I was finally able to speak to one of it's representative on above issue.

He mentioned that in GSTR-9 Table 16A, we have to report full figures including:

1) amount reported in next financial year and

2) all (taxable/exempt/nil-rated/etc.) supplies received from a composition dealer.

Also, he clarified that when filing GSTR-9 for the next financial year (2018-19), we should exclude the portion reported in that year which pertains to previous year 2017-18.

Please let me know if anyone has a different opinion on this.