In fy 2017-18,itc availed through 3b. Is more than itc available in gstr 2a.(itc 3b>itc 2a).therefore -- igst created liability in table 8..my question is whether can I show it in table 9 as igst payable.and paid through drc 03. Or it is not required to show in table 9.but later paid in cash through drc 03 after submission of annual return. My second question is when liability created in table4. Can I show that liability in table 9.later paid in cash through drc 03. Please clarify.
Hi
Table 8 is only for information propose. Differences in this table will not result in any tax liabilities.
No payment required if credit has been available through proper invoice even though it is not appearing in 2A.
How liability shall be created in table 4. Table 4 has to be in accordance with the returns filed. Please clarify.
You may take a phone consultation to discuss issues in GSTR 9 filing.
Hi,
No, there is no requirement to show it in table 9.
No, there is no requirement for further payment.
In your case, there will be no further liability.
My gstr1 sales is more than gstr3b sales.my gstr1sales is according to books.but table 8 show gstr3b data.
Hello,
You will have to reverse the excess credit in GSTR-9 table 7 and then pay it in DRC-03 and then file GSTR-9.
I hope this answer satisfies your requirement.
Regards,
CA Hunny Badlani
If you have missed some sales in GSTR-3B but declared it in GSTR-1, that means you have not paid tax on these sales in GSTR-3B, therefore you need to declare the actual sales and pay differential tax through DRC-03.
If you have the proper invoice there is no requirement to pay the difference.
No need to show it in table 9 as paid.
If your GSTR 1 sale is greater than GSTR 3B that means you havent paid GST on some outward supplied which needs to be paid by you using DRC 03.
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Thank you.
This would mean that you have not paid GST on such sales. Then the difference will be reflected in table 9 - payable and paid and payment would be made through DRC 03.
- No need to pay tax of difference of ITC if you are having valid Invoice and you had paid the entire invoice value.
- Yes, you need to pay tax on difference of sales in GSTR-1 and GSTR-3B.
Dear Sir,
You will be required to pay the difference taxes by DRC 03 as reflected in GSTR1 & GSTR3B.
Hello Sir,
After considering the situations mentioned above, if any discrepancies are found in Form GSTR – 1 and GSTR -3B across months leading to any shortage of tax paid by the supplier, the same must be paid along with interest.
You need to pay the differential tax through DRC 03.
However, there is no requirement to pay the differential amount if you had paid the entire invoice value provided you have valid invoice and sufficient proof for the same.