REPORTING OF B2B TO B2C , B2C TO B2B AMENDMENTS IN GSTR-9

[VEMULA CHANDRASEKHAR]

AN B2B INVOICE DATED: 20-09-17 SHOWN AS B2C TRANSACTION IN SEPT-17 GSTR-1 FURTHER RECTIFIED IN APRIL-18 GSTR-1 , SUGGEST WHERE THIS INVOICE TO BE REPORTED IN GSTR-9? WHETHER IN PART II 4A OR PART II 4B OR WE HAVE TO REPORT ANY VALUE IN PART-V ?

[Rajender Gupta]

Show this bill amount in table no. 10 and also show tax payable and paid amount in table no. 14 in annual return i. e form no. 9 of gst

[DEEPAK BANSAL]

It will depend upon your 3B. If in Form 3B it is shown during FY 2017-18, it will come 4A or 4B as the case may be. If in form 3B it is shown in FY 2018-19, then to be shown as part V.

AI Summary

GST reporting of supply classification: report corrections in the annual return based on the period of Form 3B declaration. Report the corrected invoice in the annual return according to the period when the tax was declared in Form 3B: if declared in the original financial year, include the value under the appropriate outward-supplies heads in part II; if declared in a subsequent financial year, present the correction in Part V. Additionally, disclose corresponding tax payable and tax paid adjustments in the annual return's tax reconciliation tables.