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 ?
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.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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