SALES OF 17-18 SHOWN IN GSTR-1 OF 18-19 AND PAID IN GSTR 3B OF 18-19. WHERE TO SHOW SUCH SALES OF 17-18 PAID IN GSTR 3B OF 18-19 & SHOWN IN GSTR-1 OF 18-19 IN ANNUAL RETURN OF 18-19 ?
Sana Asked question October 16, 2020
In Annual Return i.e. GSTR-9 for FY 2018-19 you need to exclude the figures pertaining to FY 2017-18 included in the GSTR-3B for FY 2018-19.
Accordingly in table 4 of GSTr-9 you need to show sales pertaining to only 2018-19 (not including 17-18 sales). Due to this a difference will arise in table 9 between tax payable (which will exclude tax on 17-18 sales) and tax paid (which will include the same). If difference is to thus extent no need to worry and go ahead filing of annual return.
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Frah Saeed Changed status to publish October 16, 2020