ICICI

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Where to enter import of goods in GSTR9 Annual Return

Laltha Zuala (89 Points)

18 October 2021  
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?

 2 Replies

prasad Nilugal (Sr . Accountant and GST Practitioner . )   (7011 Points)
Replied 18 October 2021

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 .
1 Like

Laltha Zuala (89 Points)
Replied 18 October 2021

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.'


Attached File : 1797245 20211018194948 capture.jpg downloaded: 2 times

Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  





Subscribe to the latest topics :
Search Forum:

Trending Tags