F.Y. 2017-18 DATA SHOULD NOT BE INCLUDED IN GSTR-9 OF 2018-19 (THOROUGH EXPLAINATION)

TABLE 4, 5, 10, 11, & 13 (GSTR-9) EXPLAINED

• Firstly, you should know that What is GSTR-9? 
• GSTR-9 is the Annual Return that every tax payer having turnover of more than ₹ 2 CRORE has to file this return for the previous F.Y. for which all GSTR-1 and GSTR-3B has been filed, on or before 30th of October (Dates may change according to Vide notifications) of current F.Y.
• GSTR-9 for F.Y. 2018-19 last Filling date is 30th September, 2020.
• Now it is very common thing to understand that if we are filling Annual return for F.Y. 2018-19 then the return should contain the details of only and only period 2018-19.
• The departments main purpose is to get The annual details of each F.Y. of each taxpayer.
• Therefore it should be clearly noted down that the F.Y. for which you are filling GSTR-9 should contain the details only of that F.Y. 
• Now being more specific I will explain you that what does the above statements means.

                                                  Firstly, when the GSTR-9 first was introduced for filling of Annual return for F.Y. 2017-18 there was an option that any amendments related to 17-18 can be done in the returns of 18-19 before filling of annual return for F.Y. 2017-18. Therefor it is very obvious that while filling the returns of 2018-19 we have inserted transactions or amounts of 17-18 in the Returns of 2018-19. It can be Outward supplies, debit/credit notes,ITC,Reverse Charge Mechanism(RCM). Any form of transaction amount it can be.

                                                  Secondly, Like wise there can be transactions of 18-19 in 2019-2020 also as there were transactions of 2017-18 in 2018-19.

                                                   Thirdly, Now what you have to do is First from the returns data of 2018-19 you have to separate or deduct the amounts of 2017-18, If you have any outward supplies of 17-18 or you have made any amendments by increasing the value of invoice of 17-18 in 18-19, or you have claimed any ITC of 17-18 in 18-19 Etc.

                                                    Fourthly, Now transactions or amendments that you have done in April 19 to Sept 19 (2019-2020) pertaining to F.Y. 2018-19 has to be reported or disclosed in GSTR-9 of F.Y. 2018-19 in Tables 10 & 11.

• If there is any transaction related to 17-18 then that you have to deduct from Table 4 & Table 5 of GSTR-9 of F.Y. 2018-19.
• If there is any transaction related to 18-19 in April 19 to Sept 19 (2019-2020) then you have to disclose that amounts in Table 10 & Table 11 of GSTR-9 of F.Y. 2018-19.
• If you have claimed any ITC of  17-18 in 18-19 then you have to not do anything of that amount as you have mentioned that amount while filing the Annual return (GSTR-9) of F.Y. 17-18
• If you have claimed any ITC of 18-19 in April 19 to Sept 19 (2019-2020) then amount of that ITC you have to disclose in Table 13 of GSTR-9 of F.Y. 2018-19.

* ITC - INPUT TAX CREDIT

* F.Y. - FINANCIAL YEAR

* RCM - REVERSE CHARGE MECHANISM