A outwrd supply bill was shown in gstr3b of FY 2017-28.and tax paid through itc in 2017-18.but this outward supply bill was shown gstr1 in August,2018 (fy2018-19). My question is whether there is any column in annual return that can be used to show that invoice.or it requires to visit gst authority for valied adjustment. Again what happen regarding this bill in 2018-19 annual return.please clarify it.
Hi sir,
No problem
if you paid the tax through GSTR-3B of F.Y. 2017-18 then show the sale in Part-II of annual return
and We hope that you shown this in GSTR-1 in August 2018 with the correct date and bill number.
you no need to go anywhere.
Just do the above
Dear Sir,
Hope you are doing well !!
You can show the same in Part-II of annual return.
There is no problem in it. There is no need to visit GST authority for above adjustment.
Hello,
In annual return, invoice wise details won't be mentioned. you will have to mention this invoice consolidated with other invoices under column 4 A or B (B2C or B2B) of Part II of GSTR-9.
Since you have declared this invoice in GSTR-1 of Aug. 2018 with date, it would adjust itself. No need to visit any authority. No issue would be raised in F.Y. 2018-19, as you must have specified the date of the invoice which is in F.Y. 2017-18.
I hope this answer satisfies your requirement.
Regards,
CA Hunny Badlani
Hello Sir,
You can mention the details of invoice in Part II of annual return.
No, there is no requirement to visit any authority.
You can mention it in Part II of annual return given that you have mentioned correct details in the GSTR 1.
Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.
Thank you.
Hi
You need to show this in Table 4. GSTR 3B would be the base return.
GSTR 9 for FY 18-19 will not include this invoice.
- Overall, the tax paid will be zero bcs annual return picks up the tax liability and ITC on the basis of GSTR-3B. In table IV, tax liability should be zero.
