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 ?

AI Summary

Guidance on Reporting Corrected B2B Invoice in GSTR-9: Table 10, Table 14, and Form 3B Considerations A user inquired about reporting a B2B invoice, initially recorded as a B2C transaction in September 2017's GSTR-1 and later corrected in April 2018's GSTR-1, in GSTR-9. One respondent advised reporting the bill amount in Table 10 and the tax details in Table 14 of the annual return. Another respondent noted that the reporting depends on the fiscal year in which the transaction was shown in Form 3B; if it was shown in FY 2017-18, it should be reported in Part II 4A or 4B, and if in FY 2018-19, it should be reported in Part V.