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.
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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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