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GST Annual Return

Vaibhav DHingra (128 Points)

15 January 2019

GST Annual Return is to be filed as per the books of accounts or as per the returns filed by the dealer ?

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7 Replies

Jatin (Accountant) (3479 Points)
Replied 15 January 2019

As per return filed by you with reconciliation statement with books of accounts

1 Like

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 15 January 2019

You have to reconcile your books with your return and then filed annual return as per books.

Sanjiv Rajpoot (3430 Points)
Replied 16 January 2019

reconcile book data with the gst return file return

but return file as per book data

basically gst annual return file for any addition and deletion, omission which forget to file in return Now you can correct as per original book data

3 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 January 2019

Yes ,...as per Notification 74/2018 CT , the Fiqures in Annual Return now can be reported as per Books .

Note : Earlier It was Reported as per declared in Return filed

2 Like

pritesh (CA Final student) (7101 Points)
Replied 16 January 2019

agreed with pankaj sir

Vaibhav DHingra (128 Points)
Replied 16 January 2019

Thanks everyone for your valuable comments

1 Like

phanidra babu (Accountant) (24 Points)
Replied 19 January 2019

Sir

i have one query one of my client reg under GST On 30.09.2018 he purchased material IGST 72000\- (72000*18% 12900) but he did not file any returns upto jan 2019. my question is can he refund 12900\- from department if he refund amt what form for RFD