Q778. One of our Client is involved in supplying SMS and CPas Infra services. During the month of March 2023 they have given services to their clients but Invoice was raised on 3rd April 2023 and same was filed on GST portal in GSTR 1 of April month. Company has accounted the sales in their books in the month of March. Now there is a mismatch between books and GST Portal. Now, how shall we adjust the same in GSTR 9?

Ans:  We understand that this income is in the nature of unbilled revenue, you can disclose the same in GSTR-9C. No option to dislcose unbilled revenue in GTSR-09.