isha asked 12 months ago

A composite dealer annual return gstr4 filed in year 19-20 but mistakenly sales turnover amount not reported table 6 that’s why in the next year return negative liability adjustment is shown in gstr 9A of the same previous year tax amount 
How can i rectify the mistake in GSTR 9A for FY 20-21?
Can i add the last year sales amount in current year outward supply and set off from negative liability adjustment ?

1 Answers
Aditya answered 11 months ago

We know that GSTR-4 cannot be revised. It must be noted that additional tax liability not declared in Form GSTR – 4 can be declared in GSTR – 9A and tax can be paid voluntarily along with interest in Form DRC-03. 
You can revise the figures in GSTR-9A of same FY that is Fy 19-20 in your case. But If have repeated the error in GSTR-9A of FY 19-20 also then you can not revise it in GSTR-4 or GSTR-9A of next fy 20-21.
Hence you cannot rectify the mistake done in GSTR-4 & GSTR-9A of FY 19-20 in next year return i.e. FY 20-21. In such a situation you can write to your GST officer for manually rectification along with all required documents and rectification application. 
For more detail regarding rectification of mistakes in GSTR-4, CLick here to reply of More questions like this.

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