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Nil rated supplies in gstr9

Tide (Accountant) (94 Points)

17 August 2019

In GSTR1, nil rated supplies to unregistered customers were entered in 0% B2C. So, they are appearing in Table 4 of GSTR9. We should have entered the supplies in nil-rated supplies table of GSTR1 so that they would appear in Table 5 of GSTR9. Is there any way we can rectify this now? Thank you.

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4 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 18 August 2019

Yes you can manually delete the autopopulated .in table 4, & report the same in table 5

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Tide (Accountant) (94 Points)
Replied 22 August 2019

Since the difference is more than 20%, the fields are highlighted in red when I delete and update the autopopulated figures. Will that lead to any issues in the future?

Exempt supplies issued to registered buyers too were entered in 0% in B2B Sales in Table 4A of GSTR1. Should that be amended too and entered in table 5 of GSTR9? Or they should be in supplies to registered parties in Table 4 of GSTR9?

Shivam RC (Student) (23683 Points)
Replied 29 August 2019

GOOD NEWS :

The due date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.