GST Annual Return (GSTR9,9C)(e-book)
by CA Mohit PunethaKey Highlights of the book
- Introduction to GSTR-9
- Persons liable for filing Annual Return
- Types of Annual Return (GSTR-9, 9A, 9B, 9C)
- Levy of late fee
- Confusion and resolutions in respect to GSTR-9,9C
- Calculation of aggregate turnover for the applicability of GSTR-9, 9C
- Table by table analysis of all 19 tables of GSTR-9
- Relevant notifications, circulars in respect to GSTR-9,9C
- Process of Filing of GSTR-9
- Consequences of non-filing of GSTR-9
- FAQ’s and MCQ’S on GSTR-9
- Case studies related to outward supplies
- Case studies related to inward supplies
- Table by table analysis of GSTR-9C
- Optional / Mandatory Tables for F.Y 2022-23 (GSTR-9C)
| Units 1 Introduction to GSTR-9 | 1 |
| Units 2 Persons liable for filling Annual Return | 1 |
| Units 3 Types of Annual Return(GSTR-9,9A,9B,9C) | 1 |
| Units 4 Levy of late fee | 2 |
| Units 5 Confusion and resolutions in respect to GSTR-9 | 3 |
| Units 6 Calculation of aggregate turnover for the applicability of GSTR-9 | 4 |
| Units 7 Bifurcation of all taxes of GSTR-9 into 3 parts | 4-6 |
| Units 8 Optional/Mandatory Tables for F.Y. 2022-23(GSTR-9) | 6-9 |
| Units 9 Download available under GSTR-9 | 9-10 |
| Units 10 Basic Details of GSTR-9(comes under part-I of GSTR-9 consist of table 1,2,3A,3B) | 10 |
| Units 11 Table 4 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is payable (comes under part-II of GSTR-9) | 10-14 |
| Units 12 Table 5 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is not payable (comes under Part-II of GSTR-9) | 14-17 |
| Units 13 Table 6 of GSTR-9: Details of ITC availes during the financial year(comes under Part-III of GSTR-9) | 17-21 |
| Units 14 Table 7 of GSTR-9: Details of ITC reversed and ineligible ITC for the finacial year(comes under Part-III of GSTR-9) | 21-24 |
| Units 15 Table 8 of GSTR-9: Other ITC related information(comes under Part-III of GSTR-9) | 24-27 |
| Units 16 tABLE 9 OF GSTR-9: Details of tax paid as decalred in returns files during the financial year(comes under Part-IV of GSTR-9) | 27-28 |
| Units 17 Table 10 of GSTR-9: Supplies/tax deaclred through amendments(+) (net of debit notes) (comes under Part-V of GSTR-9) | 28-29 |
| Units 18 Table 11 & 12 of GSTR-9: Supplies/tax reduced through amendments(+) (-) (net of debit & credit notes) (comes under Part-V of GSTR-9) | 28-29 |
| Units 19 Table 12 of GSTR-9: Reversal of ITC availed during the previous finacial year(comes under Part-V of GSTR-9) | 29-30 |
| Units 20 Table 13 of GSTR-9: ITC availed for the previous finacial year(comes under Part-V of GSTR-9) | 30-31 |
| Units 21 Table 14 of GSTR-9: Differential tax paid on account of declartion in table 10 and 11 above (comes under Part-V of GSTR-9) | 31-32 |
| Units 22 Table 15 of GSTR-9: Particularsof demands and refunds(comes under Part-VI of GSTR-9) | 32-33 |
| Units 23 Table 16 of GSTR-9: Information on supplies received from composition taxprayers,deemed supply under Section 143 and goods sent on approval basis(comes under Part-VI of GSTR-9) | 33-35 |
| Units 24 Table 17 of GSTR-9: HSN wise summary of outward supplies(comes under Part-VI of GSTR-9) | 35-36 |
| Units 25 Table 18 of GSTR-9: HSN wise summary of inward supplies(comes under Part-VI of GSTR-9) | 36 |
| Units 26 Table 19 of GSTR-9: Late fee payable and paid(comes under Part-VI of GSTR-9) | 37-38 |
| Units 27 Relevant Notifications, circulars in respect to GSTR-9 | 37-38 |
| Units 28 Process of Filing of GSTR-9 | 38 |
| Units 29 Consequences of non-filing of GSTR-9 | 38 |
| Units 30 Annual Return for composition dealer | 39 |
| Units 31 Annual Return for E-Commerce Opertor | 39 |
| Units 32 FAQ's on GSTR-9 | 40-41 |
| Units 33 Case studies relateardd to outward supplies | 41-43 |
| Units 34 Case studies relateardd to inward supplies | 41-43 |
| Units 35 MCQ's on GSTR-9C | 45-48 |
| Units 36 Document required for GSTR-9C | 48 |
| Units 37 Structure of FORM GSTR-9C | 48 |
| Units 38 Table by table anaysis of GSTR-9C | 50-58 |
| Units 39 Optional/Mandatory Tables for F.Y 2022-23(GSTR-9C) | 59-62 |
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