Detailed Analysis of GSTR 9 and GSTR 9C
Table of Contents
Detailed Analysis of GSTR 9 and GSTR 9C
Requirement of Audit
Annual Return
Section 44(1): A registered person is required to furnish an annual return.
Reconciliation & Audit
Section 35(5): Requirement to get accounts and other records audited by a CA/CWA if aggregate turnover during a financial year exceeds Rs.2 crores.
Section 44(2): A reconciliation statement to be furnished along with an annual return for the registered person required to get the accounts audited.
Related Topic:
GSTR 9 & 9C with FEW SAMPLE DISCLOSURES
Due date
Annual Return and Audit Report to be furnished on or before 30.9.2020 for the FY 2018-19.
Outward Supply
Overview of GSTR 9
Details of GSTR 9
GSTR9- Annual Return
Outward heads Details
Table 4: Details of Outward supplies & Inward Supplies on which tax is payable
Table 5: Details of Outward supplies on which tax is not payable
Table 10 & 11: Supplies/tax declared/reduced through Amendments
Note: Reconciliation of GSTR1, GSTR 3B and Books important before filling of information in the above tables
Related Topic:
Specific points for GSTR 9 and GSTR 9C for FY 2019-20
Inward Details
Table 6: Details of ITC Availed
Table 7: Details of ITC reversed
Table 8: Reconciliation of ITC availed with GSTR 2A
Table 12 &13: Details of ITC availed/reversed through Amendments
Note: Reconciliation of GSTR2A, GSTR 3B and Books important before filling of information in the above tables
Related Topic:
Mapping of turnover from GSTR 9 to GSTR 9C
Others
Basic Details, Details of Taxes Paid, Details of Demands and Refunds
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.
HSN wise summary of inward and outward supplies
Related Topic:
Instructions of Form GSTR-9
Outward Supplies
Table 4:-
• Details of Outward supplies & Inward Supplies on which tax is payable
Table 5:-
• Details of Outward supplies on which tax is not payable
Table 10&11:-
• Supplies/tax declared/reduced through Amendments
Note: Reconciliation of GSTR1, GSTR 3B, and books is important before the filing of information in the above tables.
Related Topic:
CREATING JSON FOR GSTR 9C
Walkthrough of GSTR9 outward supplies
- GSTR 9 requires verification by the taxpayers. But no requirement to obtain certification from auditors.
- Additional tax can be paid along with this form through Form DRC-03.
- Information of Apr 18 to Mar 19 to be reported in this form, except Part V where details of April 19 to Sep 2019 are submitted
Related Topic:
Errors in Generating or Downloading GSTR-9C JSON File and their Resolution
Read & Download the Full Copy in pdf:
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