Regarding GSTR9 & GSTR9C
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 :
- Input GST was not reversed on debit notes against purchases ( Issued to the suppliers)
- Input GST booked in wrong head ( IGST instead of CGST & SGST )
- Wrong input claimed
- Input figures got mismatch ( GSTR3B vs Books vs Actual )
- Local Sale posted as Interstate & Interstate posted as Local sale ( IGST instead of CGST & SGST & VICE & VERSA )
- 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.
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—-firstname.lastname@example.org