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