GST Annual Return Book(e-book)
by CA Kapil Jain & CA Sheel UppalContents
| INDEX OF BOOK | Page |
|---|---|
| Some Important Information Regarding GSTR-9 (As Per the Portal) | 6-6 |
| Annual Return [Section 44] -Analysis | 7-10 |
| Annual Return [Rule 80] & Old Provisions for GSTR 9/9C | 10-13 |
| How to file GSTR-9 (Annual Return for normal taxpayer) | 14-14 |
| Changes notified in GSTR 9 FY 22-23 onwards | 15-21 |
| Details which are required to be furnished in Table 4 & 5 | 22-31 |
| Case studies for better understanding of the Table 4 and 5 of the FORM GSTR-9. | 32-39 |
| Details which are required to be furnished in Table 6 | 40-45 |
| Details which are required to be furnished in Table 7 | 46-53 |
| Details which are required to be furnished in Table 8 | 54-56 |
| Case studies for better understanding of the Table 6, 7 and 8 of the FORM GSTR-9. | 57-62 |
| Details which are required to be furnished in Table 10,11,12 and13 | 63-64 |
| Differential tax paid (Table 14) and Particulars of Demands and Refunds (Table 15) | 65-68 |
| Details which are required to be furnished in Table 16-19 | 69-72 |
| Annual Return for composition dealer [GSTR-9A] | 73-73 |
| Annual Return for E-commerce operator [GSTR-9B] | 74-74 |
| Person having aggregate turnover exceeding rupees 5 Cr in the F.Y for which Annual Return is to be filed. [GSTR-9C] | 75-94 |
| 4 Late fees in case of non-filing/delay filing (Sec-47) & Notice u/s 46 & Penalty in case of on non-filing | 95-96 |
| FAQs & MCQs on GSTR-9/9A/9C | 97-108 |
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