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Where to enter import of goods in GSTR9 Annual Return
For Table 4G of GSTR9, it is instructed that import of services are to be entered, but not import of goods. Then where shall I enter import of goods in GSTR9?
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Table 4G if GSTR9 is of Inward supplies on which tax is to be paid on the reverse charge basis . And on Imports tax is to be paid on RCM , but nothing is written like import of goods or services .
As per the instructions for GSTR9 written in FORMS for GST (issued by CBIC), it is written "Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details." It does not mention aggregate value of all import of goods, but only that of 'import of services.'
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