FAQ on GSTR 9 press release by CBIC on Jun 3 2019.

Here are the FAQ with their answers:

Question 1.

Can auto-populated data in GSTR 9 be corrected ?

Answer 1 :

YES, You are permitted to do manual corrections in the auto-populated data.

Tips on auto-population:

• Auto-population of data isn't conclusive.
• Auto-population is provided for taxpayer facilitation purposes only.
• So, please don't worry with a mismatch between auto-populated data and data in your returns/books. Instead, you should just go ahead and correct the auto-populated data.

Question 2:

Where should you report the supplies made in 2017-18?

Answer 2:

You should report the supplies in Pt II of GSTR 9.

Question 3:

Where should you report the supplies that you made in 2017-18 but on which you paid tax in the year 2018-19 through GSTR 3B?

Answer 3:

Please report them in Pt 5 of GSTR 9.

Tip on Question 3:

• In SHORT, you should report supplies according to the period in which the tax was paid on them through GSTR-3B.
• And you should follow this even if you have declared otherwise in GSTR-1.
• So, if you paid tax on supply in May 2018, then please report this supply in Pt V of GSTR-9 and not in Pt II.

Question 4:

How should you report the UNDECLARED supplies?

Answer 4:

If you haven't declared a supply earlier, then please declare the supply in part II of GSTR-9.

Tips on undeclared supply:

• Please deposit the tax liability on undeclared supplies in form DRC-03.
• Please report the payments made through Form DRC-03 in Form GSTR-9C and not in GSTR-9.

Question 5:

How should you report 2017-18 transactions that you declared in your returns between April 2018 to March 2019?

Answer 5:

Please report them in Pt V of GSTR-9.

Tips on Question 5:

• If you have declared any FY 2017-18 transaction in your returns between April 2018 to March 2019 then please report them in Pt V of GSTR-9.
• Similarly, the amendments that you furnished in Table 10 and Table 11 of form GSTR-1 should be reported in Pt V of GSTR-9.
• Please report your tax payments made through DRC-03 in form GSTR-9C, and not in GSTR 9.

3 Bonus Points on Input tax credit:

Please remember 3 points on input tax credit.

Point # 1:

You should report the input tax credit on inward supplies from April 2018 to March 2019 in Table 8C of Form GSTR-9.

Point # 2:

Please fill your entire credit availed on import of goods from July 2017 to March 2019 in table 6(E) of form GSTR-9.

Point # 3:

Table 8A of form GSTR-9 auto-populates the ITC contained in form GSTR-2A (till May 1, 2019).