In this post, we are going to provide you an inexhaustive list of frequently asked questions (FAQs) in relation to GSTR-9.

What is GSTR-9?

Under the Goods and Services Tax (GST) Act, 2017, the form GSTR-9 is basically a GST return filing with regard to inward supplies/purchases, outward supplies/sales, input tax credit (ITC) claimed, and tax liability, which are availed during the given financial year (FY).

On the basis of registration type and annual turnover, the annual GST return filing is further categorized into three return forms, whichever is applicable for businesses to file.

(a) GSTR-9: Form GSTR-9 is mandated to filed by regular tax payers in addition to filing GSTR-1 and GSTR-3B returns, respectively.

(b) GSTR-9A: Form GSTR-9A is mandated to be filed by individuals who have registered for Composition Scheme under GST.

(c) GSTR-9C: Form GSTR-9C is mandated to be filed by business entities, who are registered tax payers, having an annual turnover of more than Rs. 2 crores. Also, tax payers are required to have their books of accounts audited and along with the return, must file a copy of their annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts.

Note: e-Commerce operators are required to file Form GSTR-9B.

2. Who is liable to file GSTR-9?

GSTR-9 is mandated to be filed annually by taxpayers (businesses) who are registered under the Goods and Services Tax (GST) law and whose annual turnover exceeds Rs. 2 crores.

3. Who cannot file GSTR-9?

Persons who are not required to file GSTR-9 are listed below:

• Tax payers who opt for Composition Scheme under GST
• Casual tax payers
• Non-resident tax payers
• Persons who pay TDS (Tax Deducted at Source)
• Input Service Distributor (ISD)

Businesses that make an annual turnover not exceeding Rs. 2 crores in a financial year may file GSTR-9, as it is made optional.

4. If the business has shifted from Regular to Composition Scheme or vice versa during the same financial year (FY), what are the implications inside the annual return? How are the computations to be completed?

Cases in which the commercial enterprise of an assessee is shifted from Regular to Composition or vice versa, the turnover and purchases must be segregated in the following manner:

• The turnover of a given year, where the assessee is registered under the regular scheme must be filed in GSTR-9.
• The turnover of a given year, where the assessee is registered under the Composition Scheme must be filed in GSTR-9A.
• Segregate purchases by computing purchases for the period in which an assessee had registered as a regular taxpayer and document the same below GSTR-9 in order to claim an input tax credit (ITC).

However, ITC cannot be claimed on purchases that were made at some point of the duration in which the assessee had registered for Composition Scheme under GST.

5. During the year, if there is an error that has occurred between CGST, SGST and IGST interchanged in reporting, but the gross cost of the taxes matches, can the identical be efficaciously filed in Form GSTR-9?

If CGST, SGST and IGST are interchanged even as reporting in GSTR-1, the identical can not be corrected whilst submitting GSTR-9. Table 9 – Details of taxes paid of GSTR-9 cannot be edited, apart from the tax payable column. However, the assessee can efficaciously file the actual taxes payable within respective when updating Table 9. Although, this correct reporting does now not account for automated intra-adjustment of tax under CGST, SGST and IGST.

The deficit of tax is required to be paid off when submitting GSTR-3B of the subsequent month or by filing DRC-03 and the taxes paid in extra erroneously can be claimed as money back. Also, there’s no interest liability on taxes quickly paid in such cases.

6. A sales figure that was originally filed as B2C sales in GSTR-1, was later corrected to B2B sales. How should the reporting be accomplished?

Table 4 of GSTR-9 calls for information of supplies of both B2C and B2B. In this case, the assessee has to document sales under B2B in Table 4, as this is an appropriate classification although it was wrongly reported as B2C in GSTR-1.

7. A GSTR-3B was filed with wrong (excess) outward supplies and tax was paid on the same. But the real/correct supplies had been declared in GSTR-1 for the same period. Then, is there any manner to get a refund of excess amount paid?

If taxes were paid erroneously as excess amount in GSTR-3B, the same can be claimed as money back (according to Section 54 of CGST Act) or be adjusted against tax payments of next periods. But, that amount cannot be claimed through filing GSTR-9. The refund must be claimed with the help of submitting an application for the same on the GST portal.

8. Sales that had been at first reported as “With payment of taxes”, became later corrected to “Without payment of taxes”. Should this be stated in Table 4C?

As an appropriate nature of sales in this situation is without payment of taxes, the same needs to be documented in Table 5A and not in Table 4C of GSTR-9. An accurate reporting needs to be accomplished in GSTR-9 irrespective of the reality that it became wrongly pronounced in GSTR-1 as ‘With the price of taxes’.

9. If a LUT had now not been executed, and sales have been suggested as “Without Payment of Taxes”, should the same now be handled as exports with payment of taxes?

Non-execution of LUT is a procedural non-compliance. Such non-compliance cannot turn the character of the transaction from “exports without payment of tax” to “exports with payment of tax”. A taxpayer is required to report the transaction under Table 5 of GSTR-9 as “Exports without payment of tax”. Penal consequences, if any, is required to be treated.

10. If an advance was received in 2017-18, the invoice issued in 2017-18, however belatedly stated in GSTR-1 in FY (2018-19), how is that this to be treated in Table 4F?

This transaction have to be stated in Table 4A (in case supply is made to unregistered person) or Table 4B (in case the supply is made to registered person). Reporting under Table 4F is required only whilst the tax on advances is paid but the invoice isn’t always issued.

11. Reverse charge had been paid, but wrongly filed in GSTR-3B in 3.1.A as towards 3.1.D. How can this be rectified at the same time as submitting GSTR-9?

An assessee must make an accurate reporting under GSTR-9 by means of disclosing the reverse charge that is paid under Table 4G, even though if there is incorrect reporting under GSTR-3B.

12. Can a refund be claimed for Credit Notes which can not be adjusted in 2018-19 for FY 2017-18?

No, a refund of credit notes which can not be adjusted in FY 2018-2019 (concerning FY 2017-2018) cannot be claimed as the incidence of tax on such supply has been passed to the recipient.

13. whether the values of GSTR-3B be utilize for filing GSTR-9? Which are the tables which can’t be edited and used?

Yes, certainly, the values of GSTR-3B could be used for filing GSTR-9. A taxpayer can also edit the facts flowing in from GSTR-3B except for Table No. 6A-Total amount of ITC availed.

14. Can there be any new Credit documented in GSTR-9 which has no longer been claimed under the GSTR-3B filings?

No, additional credit may be claimed in GSTR-9 which has not been claimed in GSTR-3B. However, credit claimed in TRAN-1 filed, may be documented in GSTR-9 under Table 6K/6L or Table 13, as applicable.

15. What happens if we file with more than 20% deviation in values e.g. ITC difference between claimed and 2a? What can I count on next from the authorities and how do I respond?

A majority of the information within the Tables of GSTR-9 can be auto-populated from GSTR-1 and GSTR-3B. A taxpayer can edit these auto-populated values, however, if the difference is more than 20%, the cells could be highlighted in red and an affirmation message will pop-up asking “if the taxpayer wants to proceed despite deviation.”

GST authorities could issue a note asking the assessee to reconcile the ITC claimed in GSTR-3B and system-generated Form GSTR-2A. The differential tax amount, if any, may need to be paid.

16. If there is a difference between GSTR-3B and GSTR-2A, then how will we rectify the same in GSTR-9?

The distinction between auto-populated ITC information from GSTR-2A and the ones declared in GSTR-3B is required to be defined in GSTR-9, under the following two headings, namely:

• Table 8E: ITC available, but now not availed
• Table 8F: ITC available, however, ineligible

17. We have not done any reversal of ITC whilst filing GSTR-3B in the past, now how can we go approximately the identical even as submitting GSTR-9?

If any reversal of ITC changed into missed in beyond months GSTR-3B, the same can be performed in subsequent months GSTR-3B. The equal must be efficaciously mentioned in Table 7 of GSTR-9 and the excess legal responsibility created because of such reversal need to be paid off.

18. How will we bifurcate the ITC into Capital goods, Input and Input Services?

Table 6B of GSTR-9 calls for bifurcation of ITC into Capital goods, Inputs and Input Services. Books of accounts need to be maintained in a manner such that purchases resulting from output deliver of goods, output offerings, and capital items can be diagnosed and for that reason ITC on the identical can be differentiated. However, there may be no distinction in treatment of ITC between goods and services. Hence, such bifurcation may be distributed with inside the first 12 months because the assessee won’t have maintained books in the required way due to non-requirement in GSTR-3B.

19. How to show the lacking outward supply details of GSTR-3B for the previous FY in the contemporary FY?

The missing outward deliver details of GSTR-3B for the previous economic year must be efficiently stated underneath Table 10 of GSTR-9. Such outward supply info ought to be net of credit/debit notes.

20. In Table 13, Input Tax Credit availed for FY 2017-18 is asked, is it net of reversal?

Table thirteen calls for details about ITC of items/services received within the previous financial year (FY), but availed in the present day financial year. Thus, the simplest ITC claimed in the present year, however associated with the previous year is required to be contemplated in Table 13, which does not encompass any reversals.

21. Can input tax credit that changed into wrongly claimed in GSTR-3B be rectified now in GSTR-9?

The extra claimed credit in GSTR-3B may be reversed by reporting such quantity in Table 4(B)2 of GSTR-3B of the subsequent month. The same can also be disclosed in Part V Point 12 of GSTR-9.

22. Are inventory transfers and cross prices inside the same PAN included in mixture turnover?

Yes, stock transfers and cross charges underneath the same PAN are protected in aggregate turnover. As in step with Section 2(6) of the CGST Act, the term combination turnover includes ‘inter-state elements of persons having same PAN.’

23. What are the implications of fallacious reporting of HSN and SAC codes?

HSN and SAC are standardized codes assigned to each recognized goods/offerings respectively. These codes are connected to GST rates. So, on the time of filing an annual return, a taxpayer could have to select the HSN code and the device will automatically choose the applicable rate. Wrong selection of HSN code will cause various tax legal responsibility.

Also, one in all the requirements of saying ITC is that the invoice must be complete in all respects as stated in Section 31 which requires mentioning HSN for items and offerings on the bill. So, if an assessee furnishes the wrong HSN Code, this will affect the buyer’s declare of enter tax credit.

24. What happens if the supplier documents GSTR-1 after submitting of GSTR 9 by means of the recipient?

If the recipient has filed GSTR-9 earlier than submitting of GSTR-1 by way of the supplier, the details of such invoices will be pondered for the dealer in GSTR-1A and the supplier ought to be given such invoices whilst he files his return. Only after the reputation of such an invoice, a recipient taxpayer can declare ITC on the same.

25. What are the intricacies of filing GSTR-9 for exceptional sectors particularly Manufacturing, Trading, E-commerce, Jewelry, Distributors, FMCG, Pharma, etc?

The intricacies faced by means of numerous sectors in submitting GSTR-9 are:

• Bifurcation of inputs, enter services, and capital goods is now required in GSTR-9, while the same turned into now not required in GSTR-3B.

• Table 15 of GSTR-9 requires information of needs and refunds for the duration of FY 2017-2018. Here, a taxpayer has to carry out a further exercise to bifurcate the refunds which have been applied for, sanctioned, rejected and pending. Also, needs paid and pending are to be mentioned.

• HSN-wise summary of inward elements is required in GSTR-9, which calls for loads of digging into the books of accounts.

• Supplies from Composition dealers are to one after the other proven in Table 16A. If the supplier has not maintained facts in the providers master with regard to composition supplier then there might be problems in getting such info.

• Table 16B requires info of deemed supply beneath segment 143(input and capital items are sent to job employee and the identical are not acquired back inside a specified time). An assessee who has no longer maintained this information will require lots of hardship to begin operating on this data.

• Table 7 requires details of the reversal made underneath Rule 37, 39, 42, 43 & Section 17(5) whilst filing his GSTR-3B returns. If a taxpayer has no longer proven it in the GSTR-3B go back and now wants to make a reversal, he will no longer be able to do the identical.

• Table 8 gets auto-populated with facts from GSTR-2A. If a provider has not filed GSTR-1 or no longer made price of taxes then such ITC will not get contemplated in the GSTR-2A of the recipient. Thus, frequent follow-ups with the supplier are required.

25. How can we declare credit of GST TRAN-1, if no longer claimed already?

The authorities had prolonged the length for submitting assertion in Form GST TRAN-1 till 31st March 2019, for registered persons who couldn’t put up the announcement because of technical difficulties on the commonplace portal and whose cases are advocated with the aid of the Council. Such assessees ought to claim credit of in advance tax regime via submitting announcement in TRAN-1 before the extended due date.

26. If submitting of TRAN-1 or TRAN-2 is pending at my end, do I actually have to record the equal earlier than filing GSTR-9 seeing that TRAN-2 due date has been prolonged to 30th April 2019?

The information of credit availed in TRAN-1 and TRAN-2 are to be suggested beneath Table 6K and 6L of GSTR-9 respectively. As in line with GST Rules, the due date of submitting an annual return is 31st December 2018, however in this case, the authorities has extended the due date to thirtieth June 2019. Thus, GSTR-9 can be filed after submitting transition returns for the FY 2017-2018.

However, in this case, the credit received because of TRANS-1 and TRANS-2 need to no longer be disclosed in 6K and 6L of GSTR-9 as the quantity receives credited within the month wherein transition returns were filed.

27. What is the eligibility criteria to record a “NIL” GSTR-9 go back?

27. A NIL GSTR-9 annual return may be filed only if all the underneath criteria are met for that economic year:

• No outward deliver
• No receipt of products/offerings
• No other liability to file
• Not claimed any credit score
• No refund claimed
• No call for order acquired
• No late charges to be paid

28. Table 5F, it’s far requested to consist of no deliver in Non-GST deliver. What is ‘no supply’ & does it consist of Schedule III transactions?

The term ‘no deliver’ includes activities or transactions which can be neither supply of goods nor deliver of provider as mentioned in Section 7(2) of CGST Act i.e.:

• Activities or transactions included in Schedule III.
• Activities are undertaken by means of Government/Local authority wherein they’re engaged as a public authority.

29. In table 15, whilst filling the details with total refund, the handiest refunds that are carried out in 17-18 most effective is to be covered or refunds of 17-18 implemented in further financial year also?

GST refund claimed at some stage in July 2017 to March 2018 ought to be stated in Table 15A. If the refund is sanctioned after 31st March 2018, the same is not documented in Table 15B. The deadline to file transactions under Table 15 is 31st March 2018.

30. Can we make a manual edit to the ones fields in GSTR-9 this is auto-populated with the aid of the GSTN?

Yes, a guide edit may be carried out to the auto-populated details in GSTR-9 except for the underneath- mentioned tables:

• Table No. 6A: Total amount of input tax credit availed thru GSTR-3B

• Table No. 8A: ITC as in keeping with GSTR-2A

• Table No. 9: Details of tax paid, except tax payable column

32. Is a taxpayer required to document GSTR-9 despite the fact that his registration has been cancelled earlier than 31st March 2018?

As per the provisions of Section 44(1) of the CGST Act, every registered person is required to document GSTR-9. Thus, even if the fame of the taxpayer is unregistered as on thirty first March 2018 however turned into registered anytime among July 2017 to March 2018, he is required to file GSTR-9 for the length at some point of which he changed into registered.

33. What are the similarities between GSTR-9A & GSTR-9C?

There’s no similarity between GSTR-9A and GSTR-9C. GSTR-9A is the once a year return shape to be filed with the aid of Composition Dealers. GSTR-9C is a reconciliation statement between GSTR-9 and the annual audited monetary statements.

34. What is the distinction between GSTR-9 & GSTR-9C?

GSTR-9 is an annual return under GST to be filed once every year the simplest by registered taxpayers under GST under the regular scheme (monthly or quarterly). GSTR-9C is a reconciliation statement between GSTR-9 and the audited books of accounts.

35. If we’ve got paid GST on the same bill twice, then how can we correct the identical, or declare the extra amount that we have paid?

If you’ve got paid GST on the identical invoice twice, you could modify the tax quantity whilst filing the next month’s GSTR-3B.

36. If we’ve amended B2C and B2B materials via adding B2B and reducing B2C, do we have to reveal the internet amendment impact which is identical to zero or both ‘+’ and ‘-’ entries?

For B2C there can be a net-off impact but for B2B bill and amendment is required to be proven separately.

37. A taxpayer has 27 branches throughout India. So, is there a need for GSTR-9C to be filed for all the branches?

You have to check the mixture turnover at PAN level. If the yearly turnover exceeds Rs. 2 crores, then GSTR-9C is required to be filed GSTIN-wise for the specific PAN.

37. Is it compulsory to present HSN codes for less than Rs. 1.5 crores turnover?

No, it isn’t compulsory to give HSN code for turnover less than Rs. 1.5 crores.

38. Where have to invoices which pertain to the FY 2017-18 that have not been uploaded previously, be declared now?

The same may be declared in the subsequent GSTR-1 filing.

39. If there may be a mistake inside the said taxable turnover of GSTR-3B, then what is the system to rectify it?

The same may be changed manually in Form GSTR-9.

40. If we’ve paid taxes for the missing invoices in FY 18-19 via GSTR-3B, then will the same be reflected?

The same could be reflected in the electronic cash ledger.

41. If a provider has simplest non-GST sales and the figures were wrongly recorded and already been cancelled, then do I actually have to file the total quantity of non-GST sale in annual return?

Yes, the same desires to be disclosed in the annual return.

42. What if greater tax were paid? Is there any provision concerning this in GSTR-9 or need to we declare Refund?

No, GSTR-9 is a declaration form and no tax can be paid or refund may be generated through it.

43. A transporter gives transportation of products to a private limited company. The corporation has to pay the GST via RCM. The transporter has to record GSTR-1 and GSTR-3B but no longer pay GST. How should the return be filed?

For the transporter, he/she will be required to file his/her GSTR-1, showing the transaction as B2B (return).

44. Are there any probabilities for in addition extension of the closing date of annual return filing i.e. 30th June 2019?

There is not any notification currently to be given for extension.

45. If Table 8 is displaying a terrible balance other than import, then what may be done?

Table 8 will in no way show bad values other than imports from SEZ, as Table 8A and 8B are auto-populated and negative values can arise simplest in case the Table 8C value is more than that of Table 8A.

46. Can we show non-GST turnover (petrol, alcohol etc.) in GSTR-9?

No, we cannot display Non-GST turnover in GSTR-9.

46. A credit note has been issued for income returns (inter-state) in March 2019. However, no inter-state supply has been made in March 2019. How can the legal responsibility be adjusted in GSTR-3B?

You must carry forward the credit word of March 2019 to April 2019 GSTR-3B. There’s no other option available as the GSTN does no longer accept poor values.

47. In GSTR-3B, statistics has been suggested as in line with books of accounts, however in GSTR-1 a short-quantity became disclosed. Should the difference be proven in the modification section?

You can display the amendment records manually in Tables 4 and 5, if the modification relates to the FY 2017-18. However, if the change relates to FY 2018-19 for the length F.Y. 2017-18, then you have to show the same in Tables 10 and 11. This may appeal to a word from the GST Department since you have not proven the modification in GSTR-1 for the respective duration.

48. What are the hacks for fixing the warnings in GSTR-9? (Ex: Any difference in GSTR-3B vs. GSTR-1)? How to regulate the same?

There is nothing known as hacks as a way where warnings are concerned. You have to make certain that some things you file in GSTR-9, you have right documentation to help the same.

48. What is the turnover to be taken into consideration to decide the applicability of GSTR-9C?

Turnover for GSTR-9C is the turnover as in keeping with the audited financial statements of the entity compared with turnover declared in GSTR-9.

49. What happens if a business files GSTR-9 and now not GSTR-9C? How will the Government perceive such taxpayers?

The GSTN already contains all the records through Forms GSTR-1 and GSTR-3B filed as to how much turnover you have for a financial year (FY). Therefore, on account of these records, they may start issuing notices.

50. Can we amend GSTR-9?

No, we can’t amend GSTR-9.

51. If sales aren’t reported in GSTR-1 and GSTR-3B, then how should the same be disclosed in GSTR-9?

You can manually edit the whole GSTR-9 shape except for some auto-calculated cells.

52. How vital is the GSTR-1 vs Sales Register assessment to record GSTR-9? What if there may be a difference?

It is very critical that any unreconciled differences are adjusted earlier than filing GSTR-9 as GSTR-9 can not be revised. Any distinction among the Sales Register and GSTR-1 returns filed may be manually edited in GSTR-9.

53. If tax liability of FY 2017-18 has been paid in March 2019, then where have to it’s said in GSTR-9?

It could be said in Table 9 of GSTR-9.

54. How can we file GSTR-3B without submitting the return for the previous months?

GSTR-3B for the preceding intervals are required to be filed before submitting for the modern-day month.

55. Is there any update in GSTR-9? Credit has been claimed after September 2018 and up till March 2019?

Yes, you could declare ITC for FY 2017-18 till March 2019 inside the GSTR-3B go back, and you may display the identical in GSTR-9 too.

56. GSTR-10 has been already filed. Do we also need to report GSTR-9?

Please check your GSTN login. If you notice GSTR-9 there, you ought to record GSTR-9 return, otherwise, there’s no need to report GSTR-9.

57. The system-generated GSTR-9 is available. Can I document GSTR-9 without making any changes?

Yes, however we advocate you test the auto-filled info before filing as GSTR-9 cannot be revised. Besides, there are a few Tables which ought to be filled-in manually.

58. The tax payable to date isn’t always proven anywhere. Can it be shown in Table 9?

The GSTN currently requires in Table 9 of GSTR-9 the info of tax paid and declared at some point of FY 2017-18.

59. If tax has been paid however GSTR-3B has been submitted as a nil return, then how do we report the annual return?

You can make guide changes inside the GSTR-9.

60. In Table 15, if an software for refund is made however no longer received till 31.03.2018, but received after 31.03.2018, then how should the equal be said in GSTR-9? The Department has not sanctioned the refund till 31.03.2018. Is sanction required for refunds?

GSTN has now not given any clarity for all the refunds sanctioned beyond 31.03.2018 belonging to FY 2017-18. Sanctions are required for refunds.

61. If there is a discrepancy in Advances, can or not it’s corrected in GSTR-9 ?

Yes, you may make manual changes in GSTR-9 and correct the Advances price.

62. Is it compulsory to mention SAC codes in GSTR-9 for outward supplies?

Yes, if your turnover is above Rs. 1.5 crores.

63. Can we change the income shown in interstate sales to export sales in GSTR-3B?

You can make these adjustments as GSTR-3B is summary stage details.

64. If there may be short-claiming of cess in financial year (FY) 2017-18, which became claimed in March 2019’s GSTR-3B, are we able to regulate the equal in the direction of FY 2017-18 even as submitting GSTR-9?

Yes, you can make guide adjustments in GSTR-9.

65. If the patron has made buy return in FY 2017-18 and the vendor has uploaded the Credit Notes in FY 2018-19, then what is the remedy in GSTR-9?

It implies that the GSTR-2A of the customer is showing much less enter tax credit in FY 2018-19 for which he has already reduced the ITC in FY 2017-18 in his GSTR-3B return. In that case, the pull from GSTN will show the right values in Table 6 of the patron whilst he files his GSTR-9.

66. In GSTR-1, where can we upload missing sales bills?

You can add them within the subsequent month/zone GSTR-1 filing.

67. If SGST is paid in region of IGST, can we have to show additional IGST payable in Table 9?

You need to make the fee in IGST first for FY 2017-18 and then claim the identical in Table nine.

68. Will the portal accept terrible figures within the GSTR-2A reconciliation table? For example, the recipient has input tax credit score however the supplier has now not filed his GSTR-1, consequently its now not reflecting in GSTR-2A.

Table 8C will display bad values if Table 8A shows less cost as compared to Table 8B and 8C. The portal will accept bad values.

69. If turnover is underneath Rs. 1.5 crores, can we document an auto-populated GSTR-9 form?

You can record an auto-populated GSTR-9 form, however, there are certain sections that are not auto-filled by means of the GSTN. Please test the same earlier as filing GSTR-9 as it can not be revised.

70. Can transactions which were no longer mentioned earlier, be declared now in the GSTR-9 return? Can legal responsibility that arises on such transactions be paid now or can the input tax credit be claimed?

Yes, transactions which were no longer disclosed whilst filing the GST returns of 2017-18, can be now stated whilst filing GSTR-9. Any liability arising out of these transactions want to be paid using shape DRC-03. However, no new input tax credit can be claimed.

For example: Supplies made without consideration, goods which have been despatched on approval basis, deemed supplies (goods sent to activity workers no longer obtained back within the time specified of one or 3 years, as applicable), etc.

71. Can a taxpayer go ahead and document his return with the data that has been auto-populated with the aid of the GSTN within the GSTR-9 return?

The GSTN auto-populates several tables within the GSTR-9 return for convenience and simplicity of submitting for taxpayers. However, this doesn’t always mean that auto-populated statistics are accurate. It is the duty of each taxpayer to verify this information with their books of accounts and their GST returns filed. If any determination is found to be inaccurate, then the discern as consistent with the books of debts/GST returns, whichever is correct, desires to be reported within the GSTR-9 return.

72. A taxpayer has made price using shape DRC-03 in October 2017. Why is this fee not reflected within the GSTR-9?

From July 2017 to March 2018, any charge which turned into made using form DRC-03 will now not be accounted for in form GSTR-9, however, the equal wishes to be mentioned in the reconciliation assertion i.e. Form GSTR-9C.