Guide for Filing of annual return of GST (GSTR9)

1. Matching  of   “TAX as per  GSTR – 3B   and    TAX as per  GSTR 1 “

Firstly we have to  check TAX paid related with outward supply.Tax paid as per GSTR 3B and TAX payable as per GSTR 1 should match correctly.

HOW TO CHECK? PURPOSE
Go on GST PORTAL.
COMPARISON TABLES between GSTR 3B and GSTR 1  are given under RETURN DASHBOARD.
There are 4 tables. We should mainly focus on  2 left side tables related to OUTWARD SUPPLIES.
Table 1. LOCAL TURNOVER TABLE i.e
 Liability  (other than zero rated and reverse charge supply) under GSTR 3B VS GSTR 1
Table 2. EXPORT + SEZ TURNOVER TABLE i.e
 Liability (Export and supplies to SEZ)
Firstly, we will have to check whatever tax payable as per GSTR 1 should be matching with actual tax paid by GSTR3B.
All this available on GST portal in comparison table so We will have to check -> TAX  as per two different GST returns that is payable as per GSTR 1 and actually paid as per GSTR 3B.
Because GSTR 1 & GSTR 3B are separate Return, there might be chances of Mismatching of data .

2. Matching  “ SALES as per books ” vs. “SALES as per GST Return”

Secondly, Checking of Sales as per GST Return vs. Sales as per books. This exercise is really important for Reconciliation purpose

HOW TO CHECK PURPOSE
For Sales as per Books = Please check Sales ledger  for 9 Months. i.e. From 01/07/2017 to  31/03/2018
For Sales as per GST return = We can check above tables generated on GST portal for checking sales data.
If everything is matched in the in the first step then the next step is to match books of accounts with GST returns.
main purpose of this to solve mismatching problem.

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