OUTWARD SUPPLY BASED QUESTIONS
Q1. How to show advance receipts of FY 17-18 and adjusted in FY 18-19?
Closing advances for FY 17-18 must have been reported under table 4F of FY 17-18 which gets adjusted with sales made during FY 18-19 and getting auto populated in table 4B of GSTR 9 of FY 18-19. Advances adjusted can be reported in table 4F of GTSR 9 as negative figures. As we are providing the consolidated figures in table 4. We can reduce the advances from the turnover of this tear. Tax on that figure is already paid in PY. Take care to adjust the advances related to the supply of services only. As GST is not leviable in advance related to the Goods.
Q2. What if a particular supply is not reported in GSTR 1 but reported under GSTR 3B?
Show it now under table 4A if B2C or table 4B if B2B of GSTR 9 for FY 18-19. It is reported in GSTR 3b, it means that the tax on this supply has already been paid. Thus no additional liability is there.
Q3. What if GSTR 1 is not amended but taxes have been paid in GSTR 3B of FY 19-20?
Table 10 of GSTR 9 deals with amendments made during April 19- Sept 19 pertaining to FY 18-19. Same can be shown under table 10 and corresponding effect under table 14. It can be reflected there.
Q4. Taxes paid by DRC 03 for FY 18-19 before filing GSTR 9, do we need to show it under table 14?
No, since taxes have already been paid the same needs to be shown under table 4 and 9 of GSTR 9. Further reasons can be given in table 10 of GSTR 9C.
Q5. Debit/credit note issued during FY 19-20 pertaining to FY 18-19. This will affect the revenue for FY 19-20. How to report the same in GSTR 9 of FY 18-19?
In this case, debit/credit note issued during FY 19-20 pertaining to FY 18-19 will be considered as debit/credit note for FY 19-20 only as clarified vide Press Release dated 03.07.2019 and it will be reported under table 4I and 4J for FY 19-20.
Q6. Outward supply pertaining to FY 17-18 but reported and taxes paid in FY 18-19.
|Total outward supply as per books FY 18-19 |
|Outward supply reported in FY 18-19 related to FY 17-18 |
|Outward supply reported in FY 18-19 related to FY 18-19|
|Taxes paid in GSTR 3B w.r.t (b) & (c) in FY 18-19|
Assume tax rate 18%.
Two scenarios are possible:
Scenario I: Outward supply not reported in GSTR 9.
Scenario II:Outward supply reported in GSTR 9.
Total outward supply as per books- FY 18-19 of Rs 2,00,000 show under table 5A of GSTR 9C.
Outward supply reported in FY 18-19 related to FY 18-19 Rs 2,00,000 show under table 4B (if B2B) and table 5Q of GSTR 9C.
Taxes paid in GSTR 3B in FY 18-19 show Rs 36,000 in table 9 of GSTR 9 and table 9Q of GSTR 9C.
Balance of Rs 1,00,000 and taxes of Rs 18,000 must have already been shown under table 10 and 14 of FY 17-18. You are required to maintain reconciliation at your end.
Total outward supply as per books FY 18-19 of Rs 2,00,000 show under table 5A of GSTR 9C.
Outward supply reported in FY 18-19 related to FY 18-19 Rs 3,00,000 show under table 4B (if B2B) and table 5Q of GSTR 9C.
Taxes paid of Rs 54,000 to be reported under table 9 of GSTR 9 and table 9Q of GSTR 9C.
The difference of Rs 1,00,000 and tax thereon of Rs 18,000 will need reconciliation and to be reported under table 6 of GSTR 9C.
Q7. What if a supply is neither shown during FY 18-19 nor reported in April-Sept 19?
Report it now under table 4B (if B2B) and corresponding effect in table 9 of GSTR 9. Taxes to be paid via DRC 03 along with interest.
Q8. What if advance received against nil/zero rated/ exempt supplies?
Not to be reported anywhere.
Q9. What if a supply covered under RCM is paid during FY 18-19 but later on gets to know that it was covered under Forward Charge and rectified in FY 19-20?
RCM adjustment made during FY 19-20is to adjusted in GSTR 9 of FY 19-20 only. However, forward charge transaction reported in FY 19-20 is to be reported in GSTR 9 of FY 18-19 under table 10 and 14 respectively.
Q10. RCM liability belonging to current year i.e FY 18-19 is still not paid till date. Can we pay it now in FY 19-20 and claim the credit of taxes paid?
As per section 16(4) of CGST Act, 2017, limit to avail credit has been expired but for supplies covered under RCM credit is to be availed as and when paid.
So it is a matter subject to litigation but one can take a view that RCM liability paid during FY 19-20, credit can be availed.
INWARD SUPPLY BASED QUESTIONS
Q11. What treatment is required to be done if RCM credit is claimed in FY 17-18 but actually paid during FY 18-19?
ITC in case of RCM can be availed only when paid. So, ITC availed in FY 17-18 need to be reversed and should be availed in FY 18-19 only after due payment of taxes.
Q12. Do we need to report ineligible ITC shown under table 4(D) of GSTR 3B in GSTR 9 of FY 18-19?
No, ITC reversal u/s 17(5) is to be reported in GSTR 9 only when the same is reported under table 4(B) of GSTR 3B. Table 4(D) of GSTR 3B is only and only for reporting purposes.
Q13. Debit note issued during April-Sept 19 for FY 18-19, what should be the treatment?
As discussed, debit notes issued during FY 19-20 will form part of turnover of FY 19-20 only. No need to introduce back to FY 18-19.
Q14. Can RCM related to FY 17-18 be paid now?
Yes, report it under table 4 and correspondingly in table 9 of GSTR 9 and pay via DRC 03.
Q15. Where to report credit booked in FY 19-20 pertaining to FY 18-19?
Report such ITC in table 13 of GSTR 9 but it will not be reported under table 12 of GSTR 9C as the same is required for ITC availed during the financial year.
Q16. What if ITC on goods purchased is booked during FY 18-19 but ITC is availed during April 19 as goods are received in the month of April 18?
Since invoice is related to FY 18-19, ITC pertaining to such invoice can be shown under table 8C of GSTR 9.
Q17. ITC pertaining to FY 17-18 but availed during FY 18-19
|ITC for FY 18-19 as per books||40,000||50,000||50,000||1,40,000|
|ITC in GSTR 3B of FY 18-19||60,000||70,000||70,000||2,00,000|
|ITC related to FY 18-19||40,000||50,000||50,000||1,40,000|
|ITC related to FY 17-18||20,000||20,000||20,000||60,000|
This situation can be shown by three scenarios:
Q18. Consequences of credit not shown in GSTR 2A but availed in GSTR 3B?
One of the conditions of section 16(2) is payment of taxes to the government. If the same is not paid then it is not allowed to claim the ITC. Hence, credit will be disputed by the department.
Q19. ITC as per books Rs 100 and GSTR 3B is Rs 130, how to report?
Excess paid can be claimed as refund. Report Rs 100 in table 4 and taxes thereon under table 9 of GSTR 9 and claim refund of excess paid.
Q20. Can we take ITC pertaining to FY 17-18 under table 12B of GSTR 9C?
Yes, if it has been duly entered in books during FY 17-18 and reported in GSTR 3B in FY 18-19 then it can be taken.
About the Author
CA Shaifaly Girdharwal is a qualified chartered accountant practicing in GST. She is the co-founder of www.consultease.com and a famous YouTuber with more than 2,40,000 subscribers for her channel dedicated to the GST videos. She is also a trainer and author. She is a trainer at https://www.consultease.com/courses/. She is also a renowned author. She has written a book on GST for Taxmann Ltd.