| Question And Answer | |
|---|---|
| Subject: | Regrding sales of loose bill to be shown in GSTR-9 & IT Return |
| Category: | GST |
| Querist: | kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | undisclosed sales |
| Date: | July 22, 2025 |
If turnover is 20000000 in GST and during GST raid some loose bill amounting to 8 lacs received on which client paid tax & penalty then how to show 8 lacs & that tax amount in GSTR-9 and how to report that sales in ITR & Audit report
As regards GST, the ₹8,00,000 will have to be reported in Table 4A (if reported in the same financial year) or Table 10 (if reported in the next financial year). You may show the tax paid (e.g., ₹1,44,000) in Table 9 or Table 14.
As regards ITR, the ₹8,00,000 will have to be included in gross receipts (total turnover ₹2,08,00,000) in Schedule BP.
As regards the Tax Audit Report (Form 3CA/3CB and 3CD), the ₹8,00,000 will have to be reported in Clause 13 and reconciled with the GST turnover in Clause 18. The penalty will have to be disclosed in Clause 21(a) and details of GST demand in Clause 41.