Contents :- How supply made by SEZ unit to DTA unit should be reported in the Annual Return by SEZ unit? In case of supply of goods by SEZ, whether disclosure required in Annual Return? How supply made by SEZ unit to DTA unit should be reported in the Annual Return by SEZ unit? Supplies… Continue reading SEZ and GSTR 9 Annual Return reporting requirements
Category: GSTR 9
Reverse Charge Mechanism (RCM) under GSTR 9 Annual Return Filing
Contents :- Who needs to disclose transaction relating to Reverse Charge in Annual Return – Supplier or Recipient? Is the reporting in GSTR9 required if, credit has been taken in April 2018 for GST paid in March 2018? Whether demand for e-way bill for Financial Year 2017-18, raised in FY 2018-19 needs to be disclosed… Continue reading Reverse Charge Mechanism (RCM) under GSTR 9 Annual Return Filing
Supply and its reporting in GSTR 9 Annual Return Filing
Contents :- What shall be the disclosure for Supply without consideration in the Annual Return? There are some incorrect supplies reported by vendors but appearing in Form GSTR-2A. Do we need to exclude it while filing Annual Return? How mismatch between turnover reported in the Form GSTR-1 and Form GSTR-3B be reported in annual return?… Continue reading Supply and its reporting in GSTR 9 Annual Return Filing
Credit Note disclosure in GSTR 9 Annual Return Filing
Contents :- How to report Financial Credit Note issued by the supplier in the Annual Return? Is there separate disclosure requirement for credit note issued to registered and unregistered persons? Are B2C larges supplies (>2.5 lakhs) and other B2C supplies need to be disclosed separately? An Invoice was issued under Service tax @ 14% in… Continue reading Credit Note disclosure in GSTR 9 Annual Return Filing
Composition impacts on GSTR 9 Annual Return Filing
Contents :- Whether credit availed at the time of migration from composition scheme to normal scheme has to be separately disclosed in the Annual return? How details of DIPP Area based refund needs to be disclosed in annual return under table 15? How disclosure shall be made when a person opts out of the composition… Continue reading Composition impacts on GSTR 9 Annual Return Filing
Input Tax Credit (ITC) in GSTR 9 Annual Return Filing
A user faces many issues relating to settlement, disclosure etc of Input Tax Credit (ITC) at the time of GSTR 9 Annual Return Filing. We provide you a comprehensive solution of all such queries, you have been witnessing so far.. Contents :- Credit appearing in the GSTR-2A exceeds amount availed in the GTR-3B. Is the difference… Continue reading Input Tax Credit (ITC) in GSTR 9 Annual Return Filing
HSN Codes reporting in GSTR 9 Annual Return Filing
HSN or Harmonised System of Nomenclature is one of the most talked about terms in GST. People filing Goods and Service Tax return have a lot of ambiguity regarding HSN reporting due to number of reasons such as, newly introduced GST laws and provisions, multiple GSTRs to be filed, different disclosure requirements and so on..… Continue reading HSN Codes reporting in GSTR 9 Annual Return Filing
GSTR 9 : Annual GST Returm Form, Applicability, Online Filing Procedure, Rules, FAQ’s
Contents :- What is GSTR 9 – GST Annual Return Form? Who is required to file GSTR 9? What is the applicability for filing GSTR9? What is the Due date of Filing GSTR 9 annual return? What is the period for which GSTR 9 is to be filed? What if I do not file my… Continue reading GSTR 9 : Annual GST Returm Form, Applicability, Online Filing Procedure, Rules, FAQ’s