Dear Colleagues,
Seek your guidance for presentation and disclosure of the below example in GSTR-9 for FY 2021-22.
Facts:
Total Purchases for FY 2021-22- Rs.1000
Total Return for FY 2021-22- Rs. 30
Purchases shown in GSTR-3B of FY 2021-22 : 800
Purchase Return shown in GSTR-3B of FY 2021-22: Rs. 25
Purchase of FY 2021-22 shown in 3B of FY 2022-23: Rs.200
Purchase Return of FY 2021-22 shown in 3B of FY 2022-23: Rs.5
Net Credit Claimed(Net of Return)- 800 - 25 = 775/-
Net Credit Claimed in FY 2022-23 ( for FY 2021-22) = 200-5 = 195/-
In GSTR-9 ,
Table 6 is showing 800
Table 8A is showing: 970
Table 8B is showing 800
Difference of Rs. 170
Need guidance with respect to the following:
Table- 7 and Table -8 reconciliation
CAclubindia
