Unbilled Revenue wrongly Shown in GSTR-9

[Mr. Heet Shah]

Dear Experts,

What if unbilled revenue for the year is wrongly shown in table 10 of GSTR-9. How can same be corrected in GSTR-9C. The impact of such wrong disclosure is excess tax reflecting in Table 9 of GSTR-9C leading to huge differentails.

Pls suggest a remedy to rectify the error done in GSTR-9.

 

[HNA CharteredAccountants]

Please be careful while filing GSTR 9. It cannot be revised. 

Where GSTR 9 is already filed with incorrect details, please provide the reasons for difference in the GSTR 9C as unbilled revenue incorrectly considered in t10 of GSTR 9. It would display a higher tax paid compared to tax payable as per books of accounts disclosed in t9 of GSTR 9C. 

Additionally a grievance could be raised on the GST portal and a manual attested copy (through RPAD) of correct GSTR 9 may be filed indicating the error made. 

AI Summary

Unbilled revenue disclosure error requires explanation in GSTR 9C and grievance filing; GSTR 9 is not revisable. Unbilled revenue incorrectly reported in Table 10 of GSTR 9 causes a higher tax figure in GSTR 9C reconciliation. Because GSTR 9 cannot be revised, the taxpayer must explain the erroneous inclusion and quantify the variance in GSTR 9C, raise a grievance on the GST portal, and may file a manually attested corrected copy of the annual return by post (RPAD) identifying the mistake.