Wish you a very happy Diwali !!!
As per the GST Annual Return format (GSTR â€“ 9) issued by the CBIC, it is a consolidation of GSTR â€“ 1 and GSTR â€“ 3B return along with reconciliation of GSTR â€“ 2A and inward register.
However, it will be the reorganisation of data furnished in these returns as the GSTR â€“ 9 is not in complete alignment with GSTR â€“ 1 & GSTR â€“ 3B return respectively.
In this regard, we have tried capture the basis for the each of the particulars required in the GSTR â€“ 9 in attached Optitaxâ€™s presentation on GST Annual Return.
Hope this will be helpful.