Inward supply mistake in gstr4

Question BankCategory: Goods & Service Tax (GST)Inward supply mistake in gstr4
1 Answers
Rabindra answered 2 years ago

GSTR4 cannot be revised. The details which have been entered incorrectly can be amended in the next quarter GSTR-4 till FY 2019-20 but w.e.f FY 2019-20, GSTR-4 is required to be filed annually. & Hence you can rectify the figures in GSTR-9A of same period. 
Filing requirement of GSTR-9A was waived off for FY 2017-18 and 2018-19. 
For GSTR 2019-20, GSTR-9A is required to be filed upto 31-12-2020
You can edit auto-populated data in form GSTR-9A except tax paid column of Table no. 9. The outward/inward supplies details can also be edited in order to indicate actual supplies made. You can declare additional liability not reported earlier at the time of filing Form GSTR-4 can be declared in Form GSTR-9A. The additional liability so declared in Form GSTR-9A are required to be paid through Form GST DRC-03.
Excess amount paid can be utilized in future liability and such amount is approved can be checked in your cash ledger.
Hence you should file actual figures in GSTR-9A.

Your Answer

5 + 7 =