GSTR9 TABLE 10-11

To address your query regarding GSTR-9 (Annual Return):

Table 10 and 11 in GSTR-9 are specifically designated for reporting the tax paid on transactions from the previous financial year (in your case, FY 2018-19) that were declared in the returns of the subsequent financial year (FY 2019-20).

Key Guidelines:

• Purpose: These tables are used to report amendments, credit notes, debit notes, or any other transactions related to the previous year that were adjusted or declared in the GSTR-1 or GSTR-3B of the current year.

• No Duplication: You should not report these same transactions in the GSTR-9 of the subsequent year (FY 2019-20) as if they were new transactions for that year.

• The "One-Way" Rule: Once you have reported the tax adjustment in Table 10/11 of the GSTR-9 for the relevant year (e.g., FY 2018-19), the adjustment is considered "closed" for that fiscal cycle. Reporting it again in the next year's annual return would lead to double counting.

Summary: You do not need to report the same transaction in the GSTR-9 of FY 2019-20 that you already correctly reported in Table 10 of the GSTR-9 for FY 2018-19; doing so would result in incorrect data, as Table 10 is designed to capture these specific prior-period adjustments exactly once.