Rental income old arrears gst and it purpose treated

[Sundaraiah kollipara]

Sir,
A person source of income rental income yearly rs:26 lacs composition scheme registration
Old arrears for year 24 and 25 and for 26 year rental income present year 26-27 received and dealer gst and it returns filed up to date.
Question:
Treatment of gst and it returns purpose rental income transaction show in gst and it returns and tax pay procedure year 26-27

AI Summary

Rental-income arrears: GST and income-tax reporting and tax-payment treatment where earlier-period rent is received in a later year.
Rental-income arrears received in a later tax year raise issues concerning their treatment for GST and income-tax return purposes. The inquiry concerns how both arrears and current-year receipts should be reported in GST and income-tax returns for the year of receipt, and the corresponding tax-payment procedure, given the difference between the relevant rental periods and later receipt.