Annexure to the GST FORM GSTR – 9D

Annexure to the GST FORM GSTR – 9D

There are total 29 annexure to the GST FORM GSTR – 9D every annexure specify the following:

Annexure 1.Details of transactions not offered to tax under the GST Laws

Annexure 2.Details of supplies covered under Section 8 of the CGST Act, 2017

Annexure 3.Details of inward supplies effected by registered person on which tax is payable under reverse charge mechanism (RCM)

Annexure 4.Details of inward supplies and outward supplies effected by registered person

Annexure 5.Details of outward supply of services on which tax is paid upto cessation of service

Annexure 6.Details of goods sent for sale on approval basis, which had not been received / supplied within 6 months of dispatch

Annexure 7.Details of determination of place of supply

Annexure 8A.Details of transactions where value of supply is based on valuation rules

Annexure 8B.Details of transactions where value of supply is based on transaction value although the value ought to have been determined under the valuation rules

Annexure 9.Details of transactions where value of supply does not include the inclusions mandated under Section 15

Annexure 10.Details of reimbursements excluded from the taxable value where registered person acted as a pure agent under rule 33

Annexure 11.Details of input tax credits

Annexure 12.ITC reversal u/s 16(2)

Annexure 13.Details of supply of capital goods or plant and machinery on which input tax credit had been availed

Annexure 14.Job work

Annexure 15.ISD details

Annexure 16.Date of filing of returns / forms

Annexure 17.Details of Outward Supplies and Output tax

Annexure 18.Details of Inward Supplies and Input tax

Annexure 19.Details of Net tax

Annexure 20.Reconciliation between the total output tax determined under audit and the details declared in returns

Annexure 21.Reconciliation – financial statements to returns

Annexure 22.Details of ITC mismatches and reclaim during the year

Annexure 23.Details of discharge of liabilities

Annexure 24.Details of provisional assessment

Annexure 25.Details of exports made under the cover of a bond / LUT

Annexure 26.Details of transactions where incurred tax paid

Annexure 27.Documentation

Annexure 28.Details of taxable supplies where the value was below Rs.200, for which no tax invoice was liable

Download the annexure in pdf. : Annexure to Form GST 9D