Q. 493 One of my client sold land and building during the year 21-22. But he has not declared it under exempt sale in gstr 1. But declared in it returns. Is it necessary to declare in gstr 9 as exempt sales ?

Ans. In the above case, you are required to disclose the same in GSTR-9.

Q. 492 When you purchase material from the company from inter state supply .The material which comes to us using the transport . But the transporter is not using the bilti or any gst number , Then Our liability to submit the tax on the reverse charge arises. What proceudre do i need to follow when filing GSTR-1 and 3B . If possible can we correct the same in GSTR-9 ?

Ans. You are required to pay taxes under the reverse charge mechanism at the rate of 5% without input tax credit. Yes, you can correct the same in GSTR-9 and the payment to be made along with interest through DRC-03.

Q. 491 Where to show duty drawback in Table 5 of GSTR 9C ?

Ans. You can show it in table 5A or its adjustments to be declared in table 5O.