Sales Reporting in GST Annual Return GSTR 9 सेल्स कैसे दिखानी है GSTR 9 में

By | June 10, 2019
(Last Updated On: June 10, 2019)

Sales Reporting in GST Annual Return GSTR 9 सेल्स कैसे दिखानी है GSTR 9 में

Table 4 of GSTR 9

It shall contain all data which

  • has been declared in GSTR-3B of FY 17-18 as well as all those supplies/advances of FY 17-18
  • which has neither been declared in FY 17-18 nor in FY 18-19.

Table 10 & 11 of GSTR 9

It  shall contain all the supplies / advances, wherein the tax has been declared and discharged in FY 18-19 through GSTR 3B

Document

Type

Document DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Invoice06/07/2017July 2017July 2017No amendmentPart II –Table No 4 of GSTR 9

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Invoice06/07/2017September  2017September  2017No amendmentPart II –Table No 4

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Invoice06/07/2017April 2018April 2018No amendmentPart V –Table No 10

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Invoice06/07/2017July 2017Sep  2017No amendmentPart II –Table No 4

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Invoice05/07/2017September 2017September 2017April  2018Invoice Part II of Table No 4

 

Amendment to invoice in Part V of Table No 10

 

Example

Sr NoFY 2017-18FY 2018-19Disclosure in GSTR 9
 Books of AccountsGSTR 3BGSTR 1GSTR 3BGSTR 1
1200018001800200200Show Rs 1800 in Part II of Table No 4

And Rs 200 in Table 10

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Credit Note31/12/2017December 2017December 2017No AmendmentPart II of Table No 4

 

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Credit Note31/12/2017Feb 2018Feb 2018No AmendmentPart II of Table No 4

 

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month of Reporting in GSTR 9
Credit Note31/12/2017April 2018April 2018No AmendmentPart V of Table No 11

 

Forgot to Report in GSTR 1

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BAmendment Filed in GSTR 1 in the return for the month ofReporting in GSTR 9
Invoice05/07/2017Not ReportedSeptember 2017Part II of Table No 4

 

 

Example -1

Sr NoFY 2017-18FY 2018-19Disclosure in GSTR 9
 Books of AccountsGSTR 3BGSTR 1GSTR 3BGSTR 1
1200018001800That is, the error has not been rectified in the subsequent year from Apr-18 to Mar-19) Show entire 2,000 in Table 4, nothing in Table 10 and in Table 9 – There shall be a shortfall between ‘Tax Payable’ and ‘Tax paid’ – which needs to be discharged through DRC-03.

 

Example -2

Sr NoFY 2017-18FY 2018-19Disclosure in GSTR 9
 Books of AccountsGSTR 3BGSTR 1GSTR 3BGSTR 1
1200018001800100100(That is, the error of 200 has been partially rectified by 100 in subsequent period. Balance 10 still remains to be rectified) Show 1900 in Table 4 (1800 as declared in FY 17-18 plus 100 which is yet to be rectified post Mar-19)

and show 100 in Table 10 which is rectified in FY 18-19. Liability of Table 10 (100) will be shown as paid in Table 14. Whereas liability of Table 4 (1900) will be shown as paid to the extent of 1800 in Table 9. Again, the balance 100 needs to be discharge through DRC-03.

 

Example -3

Sr NoFY 2017-18FY 2018-19Disclosure in GSTR 9
 Books of AccountsGSTR 3BGSTR 1GSTR 3BGSTR 1
12000200018000200(That is in FY 17-18, GSTR-3B was filed correctly whereas there was a short reporting in GSTR-1. The same is rectified in FY 18-19 by reporting the same in GSTR-1 of FY 18-19)

 

In Table 4, show entire 2,000 (for which payment has been made in GSTR-3B in FY 17-18).

 

Nothing to be reported in Table 10 or 14.

 

 

Example -4

Sr NoFY 2017-18FY 2018-19Disclosure in GSTR 9
 Books of AccountsGSTR 3BGSTR 1GSTR 3BGSTR 1
12000180020002000(That is in FY 17-18, GSTR-1 was filed correctly whereas there was a short reporting in GSTR-3B. The same is rectified in FY 18-19 by reporting the same in GSTR-3B of FY 18-19)

 

In Table 4, show 1800 (for which payment has been made in GSTR-3B in FY 17-18).

 

In Table 10, show 200 for which payment has been declared in GSTR-3B of FY 18-19.

 

Delay in filing of returns (GSTR 1 / GSTR 3B )

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BMonth in Which Return Filed Reporting in GSTR 9
Invoice05/07/2017July 2017July 2017July 2017Part II of Table No 4

 

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BMonth in Which Return Filed Reporting in GSTR 9
Invoice05/07/2017July 2017July 2017April 2018Part II of Table No 4

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BMonth in Which Return Filed Reporting in GSTR 9
Invoice05/07/2017July 2018April 2018April 2018Part V in Table No 10

 

Document TypeDocument DateReported in GSTR 1Taxes paid through GSTR 3BMonth in Which Return Filed Reporting in GSTR 9
Invoice05/07/2017Not reportedNot reportedNot reportedDeclared in Part II in Table no 4

 

Compute Liability in Part IV

 

And File GST DRC 3

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