Akshay Jain (B. Com) 23 August 2019
I have filed my Form GSTR-9 in which I have shown everything in proper place.
Like total liability on outward supply for the year 2017-18 is 1023472598.74 and in GST Returns it has shown 1023404338.00 then the remaining amount has been added and amended in 2018-19 and also remaining amount has put up in table 10 of GSTR-9.
But now the question is, in GSTR-9C there table for additional liabilities to pay but there is no table for additional liabilities paid in 2018-19. so what to do in this matter ? if we put up the values in additional liabilities to pay, will it generate challan for the differential amount ?
Also the same question for ITC
Pankaj Rawat (GST Practitioner) 23 August 2019
if you have Repored short liability in FY 2017-18 but same has been rectified & declared in GSTr 3B (Before March 2019) then no need to pay anything .
As per Order 2/2018 Any amendment regard to FY 2017-19 can rectify by 3B of March 2019 .
sujith kumar dasa (banglore) 23 August 2019
since the short revenue shown in FY 2017-18 is rectified in FY 2018-19. In GSTR-9C there would be difference in revenue but auditor has to mention the reason for difference as declared in FY 2018-19 and no liability is required to be paid in GSTR-9C