1.Gstr9 sale figure mismatch in gstr1 gstr3b & tally data . tally data is correct and amount is 40 lacs but in gstr1is 40.23 lace and gstr3b is 36 lakhs . how is it corrected if liability raised then amount could be paid by credit ledger or any other amount?

2. Gstr 9 is optional so it should be filed by correct data or not?

Reply—

1. In cases where some information has not been furnished in the statement of outward supplies in FORM GSTR-1 or in the regular returns in FORM GSTR-3B, such taxpayers may pay the tax with interest through FORM GST DRC-03 at any time. Liability can be paid through credit or cash ledger. (Refer press release dated 03.07.2019)

2. It may be noted that filing of Annual Return (FORM GSTR-9) for 2018-19 is optional for taxpayers who had aggregate turnover below Rs. 2 Crore. (Refer press release dated 24.10.2020). Where taxpayer is filing annual return whether voluntarily or compulsorily, it should be filed with correct data.