Annual GST Return form is notified

GST form 9 and 9-A has been notified vide notification 39/2018 dt 4th Sep 2018.This enables the taxable persons to compile the data with a reconciliation of financials and for the auditors to prepare themselves about the approach.

GSTR Form 9

Taxable persons other than ISD, TDS/TCS detectors, casual taxable person and a non-resident taxable person has to file the form.

Part-I of the form requires the name and GSTN number of the tax payer.

Part II Details of outward and inward supplies,

Part III requires ITC declared,

Part IV the tax payment,

Part V requires the 17-18 transactions accounted in 18-19 (April’18 to Sep’18 return),

Part VI requires the refund and tax demand detail, supplies received from composition taxpayers and deemed supply, HSN summary of inward supplies and outward supplies and late fee details.

GSTR Form 9A

Tax payer under composition has to file this form.

Part-I of the form requires the name and GSTN number of the tax payer.

Part II Details of outward and inward supplies,

Part III the tax payment,

Part IV requires the 17-18 transactions accounted in 18-19 (April 18 to Sep’18 return),

Part V requires the refund and tax demand detail, credit availed and reversed and late fee details.

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