I AM CONTRACTOR I HAVE RAISED INVOICES DURING THE YEAR 19-20 TO A COMPANY AND DISCLOSED THE TURNOVER IN GSTR3B . DURING THE YEAR 20-21 I HAVE RAISED CREDITNOTES IN THE MONTH OF NOVEMBER 2021 RELATING TO THE YEAR 19-20 AFTER FILING I T RETURN .I HAVE DISCLOSED THE TURNOVER IN IT RETURNS AS PER THE INVOICES RAISED DURING THE YEAR .MAY I DEDUCT THE CREDIT NOTE AMOUNT IN GSTR 9 AND 9C FOR THE YEAR 19-20 BY NOTING THE REASONS PL. CLARIFY

Reply- If taxpayer has disclosed the amount of turnover of financial year 2019-20 in GSTR-3B of 2020-21, it will not auto populated in GSTR-9 of financial year 2019-20 . Taxpayer is required to show this turnover in Table 10 of GSTR-9 provided it is shown in the return filed upto September, 2020 or upto filing of the annual return of this year If credit note is also issued in F.Y. 2020-21 upto this period, net effect can be given in Table 10 while filing annual return.