Reprting of FY 2017-18 transctions in GSTR-9 for FY2018-19

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Dear Krishnan

Do you think that portal can help by giving reply above Query.
So giving suggestions/advices is easy way to get rid of any problems.

Dear Mahesh Despande

Let me reply to your query in 2 parts :

Part 1:
As per Your Query you have reported the Sales & Output tax liability of FY 2017-18 in Fy 2018-19.
Table 4 & corresponding table 9 of GSTR 9 is Editable . You can edit the table 4 & Output Tax Liability in Table 9 . So the value of sale & output tax of Fy 2017-18 can reduce from table 4 & accordingly in Table 9. Now the value of outward supply autopopulated in GSTR 9C from GSTr 9 will get matched with your books of Accounts.

Part 2:
ITC of Fy 2017-18 being claimed in FY 2018-19.
In table 6 the ITC which is being Autopopulated in GSTR 9 of Fy 2018-19 is on basis of GSTR 3B being filed for said period & it includes the value of ITC of Fy 2017-18 , so Generally the table 6 need to file as the GSTR 3B being filed , means no need to edit the Table 6 because the ITC figures in table 9 of GSTR 9 is freeze & one cannot edit the same , Moreover the guidelines being provided by ICAI is also not suggest to edit table 6 of GSTR 9.

So the ITC which is populated in table 6 will be more then the ITC in your books of account (Difference of previous year ITC ) , so This previous year ITC can be reported in table 12(B) of GSTR 9C (Audit) & the same can also be mentioned in table 13 of GSTR 9C as auditor comment.

The 2Nd Option : You can Reverse the previous year ITC table 7(H) of GSTR 9 , in this case no need mention or report the same in GSTR 9C , As the total of 7(J) of will get autopopulated in table 12 of GSTR 9C which is will get tally with your books of account.

Note : The 2nd Option must be use only in case when taxpayer is not required to file 9C .

😁👍

Thanking You Rawat Sir
My further query regarding ITC option 1st - Table 8B auto populates figures sum of 6B and 6H. If we filed table 6B as GSTR 3B then amounts in 8B +8C always more than 8A(ITC as per GSTR- 2A) because 8A figures are related for FY 2018-19 only.

One of my view is you can reduced the liability of the F. Y 2017-18 claimed in F.Y 2018-19 in the table 6M of GSTR-9 which will ultimately reduced your liabilty and your Column 8C will be matched with 8A and 8B

Sorry Dear Mahesh for late responding to your query .

Yes definitely there will be difference of Excess ITC claimed in comparison to reflected in 2A.
As per Notification 56/2019 : the registered person shall have an
option to upload the details for the entries in Table 8A to 8D duly
signed, in PDF format in FORM GSTR-9C (without the CA Certification)

So you can prepare & upload the reconciliation statement to justify your excess claimed ITC .