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Vishwanath Bhat , Cost Accountants

Vishwanath Bhat , Cost Accountants. Annual Returns Sec 44(1). Regular Registered Person Every registered person is required to file annual return on or before 31st December of succeeding year in form GSTR-9. Composition Taxable person

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Vishwanath Bhat , Cost Accountants

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  1. VishwanathBhat, Cost Accountants

  2. Annual Returns Sec44(1) • Regular RegisteredPerson • Every registered person is required to file annual return on or before 31st December of succeeding year in formGSTR-9. • Composition Taxableperson • Person paying tax under composition scheme is required to file annual return inform • GSTR- 9A - Rule80(1). • eCommerceOperator • Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in form GSTR - 9B - Rule80(2). • Nil AnnualReturn- • As long as person is registered under GST, even in case of nil GST liability for the year he will be required to filereturn. • By • For F.Y 2017-18 annual return will be filed on 31st December2018

  3. Annual Return –GSTR-9ABC AnnualReturn Excludes RegisteredPerson EXCEPT ISD, CTP, NRTP,TDS, Composition Audit TO > 2crores Dealer (Rule TCS ISD/TDS 80(2)) TCS GSTR9 GSTR9A GSTR9B GSTR9C CTP/NRTP • Last date - 31st December following the end of the financialyear

  4. GSTR 9 – AnnualReturn (RegisteredPerson)

  5. Annual Return Format : Table 1, 2 and3

  6. Part II Table 4 &5 Details of Outward and inward supplies declared during the financialyear

  7. GSTR 1 RelevantTable

  8. comparison

  9. comparison

  10. Details of Outward supplies on which tax is not payable as declared in returns filed during the financialyear

  11. Part IV Summary5N Include Turnover Original Taxable &Exempted Taxable Exempted B2B+B2C Amended Dr/Cr Note 4N- 4G(RCM) 5M The value of “no supply” shall alsobe declared here. NONGST

  12. Part III Table 6 ,7&8 Details of ITC as declared in returns filed during the financialyear

  13. Annual Return –ITC Input TaxCredits Table6 Declared asper 3B Table7 Reversals asper 3B Table8 Reconciliation with2A

  14. 3B Filing – Table4 • ITC Available (whether in full orpart) • Import ofGoods • Import ofServices • Inward supplies liable to reverse charge (other than 1 & 2above) • Inward supplies from ISD • All otherITC • ITCReversed • As per rules 42 & 43 of CGSTRules • Others • Net ITC Available (A) –(B) • IneligibleITC • As per section17(5) • Others

  15. rison compa Segregateas Input CapitalGoods InputService Segregateas CGST SGST IGST Cess

  16. rison compa Note: 1. 6J is only forreporting

  17. Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financialyear Table Description As per Rule37 Section 16(2) – payment to supplier not made – 180days 7A As per Rule39 ISD – apportioned is in negative because of CR Note by theISD 7B Proportionate reversal of credit on common input tax and other than business purpose input tax(D1+D2) As per Rule42 7C As per Rule43 Proportionate reversal of credit on common CapitalGoods 7D As per section17(5) BlockedCredits 7E Reversal of TRAN-Icredit 7G Reversal of TRAN-IIcredit 7H <AUTO> < Total Reversal> 7I Total ITC Reversed (A to H)above Net ITC Available for Utilization (6O -7I) 7J

  18. Reconciliation with GSTR2A Table Description ITC as per GSTR-2A (Table 3 & 5thereof) AUTO 8A 6B = 4A5 ; 6H-Reclaimed Credits ITC as per sum total of 6(B) and 6(H)above 8B ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September,2018 Credit taken based on Circular 26/2017 8C Difference[A-(B+C)] AUTO 8D ITC available but not availed (out of D) 8E ITC available but ineligible (out ofD) 8F IGST paid on import of goods (including supplies fromSEZ) 8G Auto 8H IGST credit availed on import of goods (as per 6(E)above) Difference(G-H) GST NOTAVAILED 8I ITC available but not availed on import of goods (Equal toI) 8J Total ITC to be lapsed in current financial year (E + F +J) Auto 8K

  19. Part IV Table9 Details of tax paid as declared in returns filed during the financialyear

  20. Annual Return Format : Table9

  21. Part V Table 10 ,11, 12, 13,14 Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever isearlier

  22. to Septreturns Disclosed inAp 56

  23. Annual Return Format : Table 10 &11

  24. Annual Return Format : Table 12 &13

  25. Annual Return Format : Table14

  26. PartVITable15,16,17,18,19 OtherInformation

  27. Annual Return Format : Table15

  28. Table 15 : Particulars of Demands andRefunds

  29. Table 16 – Otherinformation

  30. Table 17 : HSN Outward Supplies

  31. Table 18 : HSN InwardSupplies

  32. Annual Return Format : Table19

  33. Annual Return Format :Verification Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient ofsupply. Signature Place Name of AuthorisedSignatory Date Designation /Status

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