DEAR SIR, IN FY 2018-19 MY ACTUAL SALES IS 500000. B2B SALES 300000 AND B2C SALES 200000. I DECLEAR THIS IN GSTR-1 IN FY 18-19. BUT IN NEXT YEAR 19-20 I HAVE AMENDMENT 50000 SALES B2C TO B2B TRANSFER. WHEN I GO TO FILE THE GSTR-9 FY 18-19 WHERE TABLE NO 4 B2B SALES IS SHOWN RS. 300000. IN WHICH COLOM I SHOW AMENDMENT SALES 50000 . PLS GUIDE ME

Reply—As per clarification issued by CBIC regarding filing of annual return, It may be noted that irrespective of when the supply was declared in FORM GSTR-1, the principle of declaring a supply in Pt. II or Pt. V is essentially driven by when was tax paid through FORM GSTR 3B in respect of such supplies.

In the above case, taxpayer can edit the auto-populated details of GSTR-1 while filing annual return for respective year. Declare the amount of Rs.3,50,000 in B2B column and Rs.1,50,000 in B2C column while filing GSTR-9.