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annual return

saud ahmed (Student CA IPC / IPCC) (270 Points)

08 June 2019

please let me know what can be the amendment for which separate disclosure is to be made in annual return either in relevant FY or in next FY.

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 09 June 2019

Any output liability declare in3B in Fy 18-19, pertaining to Fy 17-18 has to be report in table 12,13
Any ITC claim in next fy is to report in table 8C

check For rule 37 , any payment made to supplier should be within 180days

Check for reversal of common credit under Rule 42 (Eg Telephone Bill)