Mismatch of outward supply.

Hi

You need to report the correct turnover i.e. 7 lacs and pay additional GST.

GSTR 2A figures are not coming correct. You need to show the correct information irrespective of incorrect auto population.

Yes the figures are auto populated just for reference. You need to update the correct figure and then file the return 

Even though you have availed less ITC then what is available but you need to show the actual outward supply because you have forgot to take your credit but government won't forget to take its money so it's better to show actual outward supply in annual return and pay relevant taxes with interest.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Dear Sir,

You need to mention the current turnover i.e. 7 cr and pay relevant taxes with interest.

Hello Sir,

It is better to file the return with correct outward supply to avoid any future notices.

So, please report the correct turnover / outward supply of RS 7,00,000 in your return and pay additional taxes/GST.

Hello,

You need to declare the correct figure of outward supply (i.e. Rs. 7,00,000) in annual return and pay the differential tax.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani

Hi

Declare correct turnover of Rs 7 lacs in Annual Return and pay the differential taxes with Interest.

Hope it helps

Outward supply and ITC both are separate aspects-

1. Outward supply- You need to report the correct figures in GSTR-9, i.e. INR 7 Lac and IGST 35K. Since the tax is paid for 10K less amount, you may pay the same through DRC-03 if not paid in any subsequent 3B filed during FY 18-19. It has nothing to do with what amount of ITC you have availed.

2. ITC- What ITC is auto-populated in 2A will not be automatically credited to you. As per the current functionality you need to claim the same in GSTR-3B. Further, there was a time limit to it, if excess ITC was there in GSTR-2A, you should have claimed it latest by GSTR-3B of March 2019. However, if not availed the credit will be restricted to INR 50K only, the amount claimed in 3B. Any ITC left out can't be claimed in GSTR-9.

Hope this clarifies. In case of any further assistance required, please feel free to connect.

Thanks.