Table 4F of GSTR 9

[Narayan Pujar]

Hi,

Table 4F of GSTR-9 demands details of unadjusted advance during the FY.

But in a scenario where advances that remained unadjusted in last FY but invoice is issued in current FY. How should this be addressed?

Currently the portal is giving an auto populated negative figure in Table 4F. But not sure if it will accept while filing the return. Even if it does, is it right to show negative figure as this scenario has not been covered by instruction sheet of GSTR 9.

Thank you.

[HNA CharteredAccountants]

You may show total of advances and advances adjusted for the year. 4F also accepts negative values. In your case, as in the current FY as there would be only advance adjusted, a negative figure would need to be disclosed in table 4F. 

AI Summary

Unadjusted advances disclosure: Table 4F permits negative entries when prior year advances are adjusted in the current year. Table 4F of GSTR 9 requires reporting of advances unadjusted during the year; where prior year advances are adjusted in the current year, the portal may auto populate a negative figure. Taxpayers should disclose total advances and advances adjusted for the year, and Table 4F accepts negative values, so a negative amount reflecting such adjustments should be disclosed.