Respected Mam, ABC Ltd. claimed IGST on import of goods for Rs. 1,00,000/- in GSTR-3B during FY 2018-19 and reversed out of this Rs. 10,000/- in GSTR-3B of FY 2019-20. Now, my question is whether in Table 6E, the amount Rs. 1,00,000/- to be shown or Rs. 90,000/- i.e. net of reversal made next year ?
In our view it should be Rs. 1,00,000/-. Please clarify ?
ASHU GUPTA Asked question October 14, 2020
Show Rs 1,00,000 in GSTR-9 Table 6E and Rs 10,000 in Table 12 of GSTR-9.
For details of treatment of inter year adjustments in GSTR-9 refer to our article .. Click here
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Frah Saeed Changed status to publish October 14, 2020