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All QuestionsCategory: GST CompliancesRegarding GSTR9 & GSTR9C
Profile photo of RAJU BEDIRAJU BEDI asked 1 year ago

Regarding GSTR9 & GSTR9C

Hello Ma’am,
In f/y 2017-18 the net outward supply figures and net inward supply figures were wrong in GSTR3B, GSTR1 and Books.
but at the time of books audit ( Sep-2018) auditors could not find the errors and file the audit report with balance sheet with the same wrong figures. The major mistakes were as below : 

  1. Input GST was not reversed on debit notes against purchases ( Issued to the suppliers) 
  2. Input GST booked in wrong head ( IGST instead of CGST & SGST )
  3. Wrong input claimed 
  4. Input figures got mismatch ( GSTR3B vs Books vs Actual )
  5. Local Sale posted as Interstate & Interstate posted as Local sale ( IGST instead of CGST & SGST & VICE & VERSA )
  6. Output figures got mismatch ( GSTR1 vs GSTR3B vs Books vs Actual ) 

Now please guide for the further process : We have to amend all the wrong transactions.
We think,  the actual record ( which we have made in Jan-2019 After Re-auditing of Books, Recon of GSTR2A and recon of comparison sheet , rectification of all mistakes, but after filing financial statement – Audit Report & Balance Sheet ) is the correct record and we have to amend all the GST Returns as per this record and also amend books as per actual record. 
example for outward : 
Net Outward Figures   :      Taxable                           IGST                CGST               SGST                 Total TAX
AS per GSTR3B                 1,000                             90                          45                    45                      180
As per GSTR1                      900                               54                         54                    54                      162
As per Books                        950                               72                        49.5                  49.5                    171            
As per Actual                       1100                             90                          54                      54                      198
( In GSTR3B We have to calculate the diff. Actual vs GSTR3B and pay the liability in next GSTR3B.
In GSTR1 we have to amend all the mistakes and bring the figures as per ACTUAL. 
And in Books we have to calculate the diff in Actual vs Books and post the single entry in FY 2018-19.
and the same process can be held in inward figures mistakes.
Please revert.
Kind Regards
Raju Bedi

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2 Answers
Profile photo of MAMTA CHOPRACA MAMTA CHOPRA answered 1 year ago

last date to amend your mistakes relating to input for F.Y 2017-2018 is 23rd April 2019..till which period u have filed your gst returns—-
you can call or email also—

Profile photo of CA Shafaly GirdharwalCA Shafaly Girdharwal answered 1 year ago

If any tax remains unpaid…pls pay it via DRC 3 and report the correct figure in GST annual return.