Reporting Nil-Rated & Exempted Outward Supplies in GSTR-9 where same are billed with taxable goods

Sir, thank you for the response.

Total figures reported in GSTR-3B (including adjustments made in 18-19 3B) are slightly overstated. O/w taxable supplies are overstated by Rs.25,000 and corresponding total tax overstated by approx Rs.4,000. (Not sure if this wil be taken care of in GSTR-9C reconciliation or that we need to separately file RFD-01 for the same).

However, TOTAL figures reported in GSTR-1 (including amendments made in 18-19) are correct, with the only caveat that value of Exempt and Nil-rated supplies which are billed along with taxable goods are captured in R1's B2B & B2C tables instead of Table 8 for Nil-Rated.

If reporting actual as per books (which is less than total output tax reported in GSTR-3B), output tax will Not match to tax liability as per table 9 of GSTR-9.

SO, it looks like we two options in front of us :-

Option 1) Report all figures as per books (with correct bifurcation of taxable and non-taxable supplies in table 4 and 5), which excludes amounts to be reported in Table 10 and 11 as per GSTR-3B. AND then correct(reduce) the auto-populated tax liability amounts in Table 9 to Match with Net Total of output tax as per Table 4 and 5 as adjusted by Table 10 and 11 -which gives us correct output tax and turnover as per books.

Option 2) Report all figures in Table 4, 5, 10, 11 as per GSTR-3B (this will leave output tax to be overstated, but it will match with auto-populated Tax Liability in Table 9). Let the excess reporting as per 3B be shown by auditor in GSTR-9C reconciliation.

Sir, your valued inputs will be highly appreciated.

dear Narendra

Before I reply to your query kindly clarocl me following : 

1. 25000/- outward supply & 4000/- output tax excess reported in GSTR 3B or in GSTR 1. 

2. If the Output tax reported in GSTR1 for FY 2017-18 match with your Books.

3. kindly clarify the "to file RFD 01" how can you file the same..

3. 

Originally posted by : Pankaj Rawat
	dear Narendra Before I reply to your query kindly clarocl me following :  1. 25000/- outward supply & 4000/- output tax excess reported in GSTR 3B or in GSTR 1.  2. If the Output tax reported in GSTR1 for FY 2017-18 match with your Books. 3. kindly clarify the "to file RFD 01" how can you file the same..   3.

Dear Pankaj ji, wish you a Happy New Year !!

Sorry for the late reply.

Re to your point 1:- 25000 & 4000 excess reported in GSTR-3B.

Re to your point 2:- Total Output Tax as per Books = Output Supply+Tax of FY 17-18 as reported in :

  (i) monthly GSTR-1's from Jul'17 to Mar'18     +   

  (ii) in GSTR-1 from Apr'18 to Mar'19 [which includes amendments to 17-18 invoices AND reporting of some 17-18 invoices that were Not reported in (i) above].

Re to your point 3:-  by "filing RFD-01" i meant claiming refund -if that is possible, because in our case the excess payment is Not sitting in the e-cash ledger. The excess reporting in 3B and payment thereon led creating excess liability in liability ledger and set-off thru cash ledger.  Please correct me if this is Not the way to claim the excess output tax.

Hello sir, any update on above ?