Disclosure of advance adjusted invoices in Annual return of 2018-19

[Asked by Guest]

Person registered in March' 2018 and received advance for which invoice has been raised in April' 2018. Now such advance is shown in table 5F and table 9 of GSTR 9 of 2017-18.

Now how to disclose invoice raised April' 2018 in 2018-19 annual return. what is the impact in table 9 of 2018-19 annual return?

AI Summary

Disclosure of advance receipts: report taxable service advances in the annual return per tax discharge and monthly return entries.
Advances for taxable services received in one fiscal year and invoiced in the next must be reported in the annual return consistent with the month tax was discharged and the monthly return entries; suppliers should reflect such advances in the table corresponding to the nature of supply and prior tax treatment. For goods, separate disclosure is generally not required. Portal auto-population of GSTR 9 (Table 4F = Table 11A - Table 11B) can prevent entry of negative values, creating reporting difficulties when only Table 11B items exist, and the return format for the transition year did not expressly provide for these adjustments.