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.

 

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.