GSTR 9 B2C, Goods and Services Tax - GST

[nishant mandelia]

2017 B2C TRANSACTION HAS BEEN CONVERTED INTO B2B TRANSACTIONS IN DEC 2018 HOW THIS TRANSACTION SHOULD BE SHOWN IN GSTR 9

Posts / Replies

[Atul Rathod]

Show it in table 10 & 11 both. addition + reduction only to show it as amendment.

[MaruthiRam Gullapalli]

In continuation to the above answer, refer clause 'd' of press release dated 3rd June, 2019. As per the said clause we have to look into when the GST on such transaction was actually paid through 3B.

In this case GST was paid through GSTR 3B in 2017-18 only but amendment in GSTR 1 was made in 2018-19. The said transaction would not effect Part V (Table 10 or 11), rather it has to be disclosed in Part II only. Hence the transaction to be reduced from Table 4A of GSTR 9 and add to Table 4B of GSTR 9.

[Rajendra Prasad]

FAQ on GSTR 9:

4. A sales figure that was originally reported as B2C sales in GSTR-1, was later corrected to B2B sales, how should the reporting be done?

Table 4 of GSTR-9 requires details of both B2B and B2C supplies. In this case, the assessee has to report sales under B2B in Table 4, as this is the correct classification even though it was wrongly reported as B2C in GSTR-1.