CBIC has provided much awaited clarification in respect of transactions relating to F.Y. 17-18 being reflected in auto-populated GSTR-9 of F.Y. 18-19. CBIC has clarified that the taxpayers are required to report only the values pertaining to Financial Year 2018-19 and the values pertaining to Financial Year 2017-18 which may have already been reported or adjusted are to be ignored.

Furthermore, no adverse view would be taken in cases where the returns have already been filed by including the details of supplies and ITC pertaining to Financial Year 2017-18 in the Annual return for FY 2018-19.