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regarding rectification of GSTR 9C form, Goods and Services Tax - GST

Issue Id: - 118328
Dated: 15-1-2023
regarding rectification of GSTR 9C form

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respected sir my query is taxpayer in his GSTR 9 reported correct figures of outward tax liability and total ITC available. but C.A while filing GSTR 9C repoted wrong figures in GSTR 9C. Mistake is that he reported total ITC available as per GSTR 9 in colum 14 S.No-A of GSTR 9C against purchase insted of reporting it in the respective colum of S.No of colum 14.kindly advise how to rectify the GSTR 9C. tax period is 2017-2018 to 2019-2020.

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Showing Replies 1 to 6 of 6 Records

1 Dated: 15-1-2023

here i clarify that the figures of GSTR 9 are tallied with books of account

2 Dated: 15-1-2023
By:- Amit Agrawal

Considering the general practise, books of accounts are not maintained to provide separate heads of ITC as per requirement of Table 14 of Form GSTR-9C. Hence, it is likely that your CA has provided combined figure of entire ITC against A (Purchases), which is generally main-head (among listed heads in said Table 14) for majority of ITC for most of business/es.

And, this I believe same is quite wide-spread practice followed by business/es & CAs across the board.

Once there is no allegation of any fraud or malafide intents etc, reporting ITC in such clubbed manner should not have any serious adverse consequences under GST law/s. This is more so when figures of ITC reported in Form GSTR-9 is not in question.

Furthermore, there is no procedure prescribed to correct Form GSTR-9C once filled.

It should explain 'the practical difficulties' arising from method of maintaining books of accounts to Dept's officer.

At the maximum, he may propose general penalty u/s 125 of the CGST Act, 2017 and same should defended by you using Section 126.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

3 Dated: 15-1-2023
By:- Amit Agrawal

Correction / improvement in above post:

Please read following instructions given in form GSTR-9C for Table 14:

"This table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. 12[For 15[FY 2017-18, 22[2018-19, 26[2019-20, 2020-21 and 2021-22]]], the registered person shall have an option to not fill this Table.]"

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

4 Dated: 16-1-2023
By:- Padmanathan Kollengode

There is no option to correct GSTR-9 and GSTR-9C in GSTN portal once the forms is filed.

It maybe noted that for FY 2017-18, reporting in table 14 of GSTR-9C was optional. Nevertheless, if there has been any mistake in reporting in the said table, the registered person can file a revised GSTR-9C manually with jurisdictional Proper Officer, along with a clarification letter from CA. Once this is done, department cannot allege any willful misstatement or suppression.

5 Dated: 21-1-2023
By:- Shilpi Jain

Agree. Consider to file the corrected manual 9C along with an intimation letter.

In many cases of TRAN filing also the Courts have asked the department to accept the manual forms in case recitification is not possible since To err is human.

6 Dated: 26-1-2023
By:- Ganeshan Kalyani

Table 14 is optional for filing.


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