TaxTMI 
TaxTMI 
2017 B2C TRANSACTION HAS BEEN CONVERTED INTO B2B TRANSACTIONS IN DEC 2018 HOW THIS TRANSACTION SHOULD BE SHOWN IN GSTR 9
GSTR 9 B2C
11 Dec 2019 
3 Replies 
2157 Views Asked by
Reclassification of supplies from B2C to B2B requires reporting under B2B in GSTR 9 and adjustment across tables.
When a sale originally shown as B2C is reclassified as B2B, advisers offer three points: one, record the correction as an amendment by showing addition and reduction in the amendment tables; two, if tax was already paid in the original period via GSTR 3B, do not use the amendment Part but move the amount within Part II by reducing Table 4A and adding to Table 4B; and three, report the supply under B2B in Table 4 as the correct classification. (AI Summary)
When a sale originally shown as B2C is reclassified as B2B, advisers offer three points: one, record the correction as an amendment by showing addition and reduction in the amendment tables; two, if tax was already paid in the original period via GSTR 3B, do not use the amendment Part but move the amount within Part II by reducing Table 4A and adding to Table 4B; and three, report the supply under B2B in Table 4 as the correct classification. (AI Summary)