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

Handling Reverse Charge Errors in GSTR-3B: Correcting 2017-18 GST Mistakes in 2018-19 Annual Return, Table 6 A discussion on a forum addressed a query about handling inward supplies subject to reverse charge under the Goods and Services Tax (GST) for the financial year 2017-18. The issue involved a mistake in declaring the supplies in the wrong column of the GSTR-3B form, which was corrected in the September GSTR-3B of 2018-19. The response suggested that if the tax was paid and credit claimed correctly but shown in the wrong column, the credit should be bifurcated in table 6 of the annual return. Otherwise, the payment and disclosure should be made in the annual return for 2018-19.