Top 10 case study based on outward supply on Annual Return 2018-19 by CS K K Agrawal and CA Jatan Jain
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 |
Read the Copy:
![Profile photo of Kaushal Kumar Agrawal](https://www.consultease.com/wp-content/uploads/avatars/5993/5d68d437a8992-bpfull.jpg)
An author, speaker and faculty of both Direct Tax and Indirect Tax having an experience of more than 20 years.
Bharatpur, India
CS K K Agrawal is an author, speaker and faculty of both Direct Tax and Indirect Tax having an experience of more than 20 years. He is prolific speaker on GST and has been speaking at various forums of ICAI and ICSI. He is an associate consultant (off-counsel) at ALA Legal which is the leading law firm of India where he is actively engaged in GST Strategy formulation, GST Implementation, GST Audit and advisory. He is also author of book Illustrated Guide to Sabka Vishwas (Legal Dispute Resolution Scheme) 2019 published by TAXMANN.