Top 10 case study based on the outward supply on Annual Return 2018-19

Top 10 case study based on the outward supply on the annual return. These case studies are drafted by CS KK Aggarwal & CA Jatan Jain.

Annual Return
	Taxes
Table 4	GSTR 1
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	GSTR 1	GSTR 3B
Table 14

Case 1
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	100			100
18-19		100		100
19-20			100	100
Total	100	100	100	300

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

0

Case 2
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20
17-18	100			100
18-19		80	20	100
19-20			100	100
Total	100	80	120	300

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

0

Case 3
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20
17-18	100			100
18-19		80	0	80
19-20			100	100
Total	100	80	100	280

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	80
Table 14	0	0

DRC 03

20

Case 4
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		100	0	100
19-20			100	100
Total	80	120	100	300

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	120
Table 14	0	0

DRC 03

0

Case 5
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		70	30	100
19-20			100	100
Total	80	90	130	300

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	70
Table 10 (+)	30
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	70	90
Table 14	30	30

DRC 03

0

Case 6
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	120	-20		100
18-19		100	0	100
19-20			100	100
Total	120	80	100	300

Annual Return 17-18
	Taxes
Table 4	120
Table 10 (+)	0
Table 11 (-)	-20
	Tax Payable	Tax Paid
Table 9	100	120
Table 14	0	-20

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	80
Table 14	0	0

DRC 03

0

Case 7
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		70	20	90
19-20			100	100
Total	80	90	120	290

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	90
Table 14	30	NA

DRC 03

10

Case 8
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	60	20		80
18-19		70	20	90
19-20			0	0
Total	60	90	20	170

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	60
Table 14	20	20

DRC 03

20

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	90
Table 14	20	20

DRC 03

10

Case 9
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	120	-20		100
18-19		130	0	130
19-20			-30	-30
Total	120	110	-30	200

Annual Return 17-18
	Taxes
Table 4	120
Table 10 (+)	NA
Table 11 (-)	-20
	Tax Payable	Tax Paid
Table 9	120	120
Table 14	0	20

DRC 03

0

Annual Return 18-19
	Taxes
Table 4	130
Table 10 (+)	0
Table 11 (-)	-30
	Tax Payable	Tax Paid
Table 9	130	110
Table 14	0	30

DRC 03

0

Case 10
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	60	10		70
18-19		80	0	80
19-20			0	0
Total	60	90	0	150

Annual Return 17-18
	Taxes
Table 4	90
Table 10 (+)	10
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	90	60
Table 14	10	10

DRC 03

30

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	0
	Tax Payable	Tax Paid
Table 9	100	90
Table 14	0	0

DRC 03

20

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Kaushal Kumar Agrawal

Top 10 case study based on outward supply on Annual Return 2018-19 by CS K K Agrawal and CA Jatan Jain