Q. 482 Please tell HSN Code to be used while filling Table 17 of GSTR-9 in case sale of plots are shown in No Supply Turnover in Table 5, if we don`t show in Table 17 a difference arises in total turnover and turnover as per HSN Summary? or whether sale of plots not to be shown in Table 5 at all ?

Ans. In GSTR-9, sale of land will become part of Table 5. However, it will not be shown in Table 17. 

Q. 481 As per Table 9 of GSTR-9, payment of IGST output made in excess by Rs. 5000/- (Paid in excess in GSTR-3B) and we have to reverse IGST input claimed in excess by Rs. 8000/- so can we adjust the two and pay the challan for balance Rs. 3000/- and file its DRC-03 OR we have to pay Rs. 8000/- in full and file DRC-03 for such 8000/- ?

Ans. For the excess payment of IGST output, you can apply for a refund. For the ITC reversal, you are required to pay by DRC-03.

Q. 480 How to show interest on fixed deposits in Table 5 of GSTR 9C ?

Ans. You can show interest on fixed deposits in Table 5A then in Table 7B of the GSTR-9C.