REPORTING OF B2B TO B2C , B2C TO B2B AMENDMENTS IN GSTR-9, Goods and Services Tax - GST

[VEMULA CHANDRASEKHAR]

AN B2B INVOICE DATED: 20-09-17 SHOWN AS B2C TRANSACTION IN SEPT-17 GSTR-1 FURTHER RECTIFIED IN APRIL-18 GSTR-1 , SUGGEST WHERE THIS INVOICE TO BE REPORTED IN GSTR-9? WHETHER IN PART II 4A OR PART II 4B OR WE HAVE TO REPORT ANY VALUE IN PART-V ?

Posts / Replies

[Rajender Gupta]

Show this bill amount in table no. 10 and also show tax payable and paid amount in table no. 14 in annual return i. e form no. 9 of gst

[SANJAY SINGLA]

It will depend upon your 3B. If in Form 3B it is shown during FY 2017-18, it will come 4A or 4B as the case may be. If in form 3B it is shown in FY 2018-19, then to be shown as part V.