Q. 475 Interest on Fixed deposits to be shown under Table 5D of GSTR-9 with SAC 997112. Can we put tax rate as 0% while reporting under HSN summary (Table 17) ?

Ans. In the above case, you can continue showing the tax rate as 0%. 

Q. 474 Figures are showing in Table 12 & 13 in GSTR 9 of FY 2020-21. How to show previous year figures (FY 2020-21) in GSTR 9 of FY 21-22 ?

Ans. Both the tables are optional, taxpayers can choose not to fill this table.

Q. 473 During the FY 2021-22, We have a Credit Note in 18% GST related to supply made during FY 2020-21 and have no other supply in tax rate of 18% during 21-22. Now, while filing GSTR-9 for 21-22 Table 17 of GSTR-9 is not picking up the negative values. Then, how do we report such details? If we don`t report the difference arises between actual sales and sales as per HSN Summary ?

Ans. Technical issue. You can submit grievance on portal