WHAT TO DO IF AMENDMENT OF TRANSACTIONS NOT DONE AGAINST 2018-19 IN THE SUCCEEDING YEAR 19-20 (APRIL 19 TO SEPT 19)

 

TRANSACTIONS OF CURRENT YEAR (CY) (FY 2018-2019) BUT AMENDMENT NOT DONE WHILE FILLING RETURN IN SUCCEEDING YEAR
Nature of Transactions	Reporting in Books of Accounts of 2018-19	Reported in GSTR-1 (2018-19)	Reported in GSTR-3B (2018-19)	Reporting in  GSTR-9 (2018-19)
Outward Supplies	1,00,000	1,00,000	1,00,000	Table 4 / 5 – Auto populated
Outward Supplies	1,00,000	90,000	1,00,000	Table 4 / 5 of GSTR-9 auto populates the data of GSTR-1, therefore u will have to Edit the Table 4/5 by  increasing the value by 10000 {100000(GSTR-3B) – 90000(GSTR-1)} (Just an Example.)
Outward Supplies	1,00,000	1,00,000	90,000	IF you have shown less supplies in GSTR-3B compare to GSTR-1 then the liability of Tax (against the less amount shown) has to be shown in Table 9 and to be paid through DRC-03
Outward Supplies	90,000	1,00,000	1,00,000	No Reporting and Refund should be Claimed Press release 3rd July 2019

TRANSACTIONS OF CURRENT YEAR (CY) (FY 2018-2019) AND AMENDMENT DONE WHILE FILLING RETURN IN SUCCEEDING YEAR
Nature of Transactions	Reporting in Books of Accounts of 2018-19	Reported in GSTR-1 (2018-19)	Reported in GSTR-3B (2018-19)	AMENDMENT DONE IN (2019-2020) (APRIL 19 TO SEPT 19)	Reporting in  GSTR-9 (2018-19)
Outward Supplies	1,00,000	90,000	1,00,000	10,000 added in GSTR-1	Show in Table 10 / 11
Outward Supplies	1,00,000	1,00,000	90,000	10,000 added in GSTR-3B and tax paid	The Table 4/ 5 is Auto populated with the data of GSTR-1 therefore reduce the turnover from Table 4 by INR 10,000 and report the same in Table 10. Tax liability on such Short Supplies to be reported in Table 14