regarding (G) Inward supplies on which tax is to be paid on the reverse charge basis

[Guest]

In 2017-18 we made inward supplies on which tax is to be paid on reverse charge basis and we paid tax and claimed input in GSTR-3B but unfortunate we missed to declare the same in column no 3.1(d) and the same was declared in September GSTR-3B of 2018-19.

Our question was where should we declare the missed inward supply in GSTR-9

[Atul Rathod]

Can you be more clear with your query.

If you have paid and claimed the credit and shown only in wrong column of GSTR-3B, than only birfurcate the credit in table no 6 of annual return. Else, you need to pay in 2018-19 and disclose the same in Annual return 2018-19.

AI Summary

Reverse charge supplies: misreported RCM tax paid and claimed should be reclassified in the annual return or paid and disclosed later. Inward supplies under reverse charge that were paid and whose input tax credit was claimed but shown in the wrong GSTR-3B column should be bifurcated in table 6 of the annual return; if tax/credit was not paid or claimed in the original year, the tax must be paid in the subsequent year and disclosed in that year's annual return.