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 Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 06/07/2017 | July 2017 | July 2017 | No amendment | Part II –Table No 4 of GSTR 9 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 06/07/2017 | September 2017 | September 2017 | No amendment | Part II –Table No 4 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 06/07/2017 | April 2018 | April 2018 | No amendment | Part V –Table No 10 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 06/07/2017 | July 2017 | Sep 2017 | No amendment | Part II –Table No 4 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | September 2017 | September 2017 | April 2018 | Invoice Part II of Table No 4
Amendment to invoice in Part V of Table No 10 |
Example
| Sr No | FY 2017-18 | FY 2018-19 | Disclosure in GSTR 9 | |||
| Books of Accounts | GSTR 3B | GSTR 1 | GSTR 3B | GSTR 1 | ||
| 1 | 2000 | 1800 | 1800 | 200 | 200 | Show Rs 1800 in Part II of Table No 4
And Rs 200 in Table 10 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Credit Note | 31/12/2017 | December 2017 | December 2017 | No Amendment | Part II of Table No 4
|
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Credit Note | 31/12/2017 | Feb 2018 | Feb 2018 | No Amendment | Part II of Table No 4
|
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Credit Note | 31/12/2017 | April 2018 | April 2018 | No Amendment | Part V of Table No 11 |
Forgot to Report in GSTR 1
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Amendment Filed in GSTR 1 in the return for the month of | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | Not Reported | September 2017 | – | Part II of Table No 4
|
Example -1
| Sr No | FY 2017-18 | FY 2018-19 | Disclosure in GSTR 9 | |||
| Books of Accounts | GSTR 3B | GSTR 1 | GSTR 3B | GSTR 1 | ||
| 1 | 2000 | 1800 | 1800 | – | – | That 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 No | FY 2017-18 | FY 2018-19 | Disclosure in GSTR 9 | |||
| Books of Accounts | GSTR 3B | GSTR 1 | GSTR 3B | GSTR 1 | ||
| 1 | 2000 | 1800 | 1800 | 100 | 100 | (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 No | FY 2017-18 | FY 2018-19 | Disclosure in GSTR 9 | |||
| Books of Accounts | GSTR 3B | GSTR 1 | GSTR 3B | GSTR 1 | ||
| 1 | 2000 | 2000 | 1800 | 0 | 200 | (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 No | FY 2017-18 | FY 2018-19 | Disclosure in GSTR 9 | |||
| Books of Accounts | GSTR 3B | GSTR 1 | GSTR 3B | GSTR 1 | ||
| 1 | 2000 | 1800 | 2000 | 200 | 0 | (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 Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Month in Which Return Filed | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | July 2017 | July 2017 | July 2017 | Part II of Table No 4
|
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Month in Which Return Filed | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | July 2017 | July 2017 | April 2018 | Part II of Table No 4 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Month in Which Return Filed | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | July 2018 | April 2018 | April 2018 | Part V in Table No 10 |
| Document Type | Document Date | Reported in GSTR 1 | Taxes paid through GSTR 3B | Month in Which Return Filed | Reporting in GSTR 9 |
| Invoice | 05/07/2017 | Not reported | Not reported | Not reported | Declared in Part II in Table no 4
Compute Liability in Part IV
And File GST DRC 3 |