Annual Return GSTR 99 A Annual Return GSTR

� Annual Return GSTR 9/9 A

Annual Return GSTR 9 Rule 80 of CGST Rules, 2017 Pre Condition GSTR-1 and GSTR-3 B must have been filed. One can pay short paid taxes with this return but can not claim unclaimed ITC

Annual Return GSTR 9 Return is to be filled on line Tax payer should keep the data as per books and accounts ready before filing Annual Return

Annual Return GSTR 9 Tax payers who opted out of Composition in middle of FY Will file both GSTR 9 and 9 A

Annual Return GSTR 9 Tax payers who cancelled their registration in the middle of FY Will file both GSTR 9 or 9 A for the period their registration was in existence

Annual Return GSTR 9 � Nil Form GSTR-9 can be filed for the Financial year, if � NOT made any outward supply (commonly known as sale); AND � NOT received any goods/services (commonly known as purchase); AND � NO other liability to report; AND � NOT claimed any credit; AND � NOT claimed any refund; AND � NOT received any order creating demand; AND � There is no late fee to be paid etc.

Annual Return GSTR 9 � GSTR 9/9 A is required to be filed for each GSTIN

Annual Return GSTR 9 Most of the data will be auto populated from GSTR 1 and GSTR 3 B

Annual Return GSTR 9 The auto populated data can be edited except The Total Tax paid as per 3 B, Total ITC availed as per 3 B and ITC as per 2 A

Annual Return GSTR 9 Tax payer can get consolidated details of GSTR 1 and GSTR 3 B Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1/GSTR 3 B SUMMARY (PDF

Annual Return GSTR 9 Rule 80 of CGST Rules, 2017 Part I _ basic information Part II- Outward and Inward supplies with tax liabilities Part III- ITC Part IV- Tax paid Part V- Previous year’s transaction , corrected Part VI- other information

Annual Return GSTR 9 1. F. Year 2. GSTN 3 A. Legal Name 3 B. Trade Name

GSTR 9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable GSTN Invoice Rate details Taxable Tax Value paid Place of supply 4 A Supplies made to unregistered person B to C 4 B Supplies made to registered person B to B 4 C Duty paid Zero rated supply(other than supply to SEZ 4 D Duty paid supply to SEZ

GSTR 9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable Nature of supply 4 E 4 F 4 G 4 H Value CGST SGST IGST CESS Deemed Export Advances on which taxes have been paid but invoice not issued Inward supply on which tax is paid ( reverse Charge) Sub total A to G

GSTR 9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable Nature of supply 4 I Value CGST SGST IGST CESS Credit Notes issued for 4 B to 4 E (-) 4 J Debit Notes issued for 4 B to 4 E (+) 4 K Supplies/tax declared through amendment(+) 4 L Supplies/tax reduced through amendment(-)

GSTR 9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable Nature of supply 4 M 4 N Value CGST SGST IGST Sub total I to L Tax liabilities (H+M) CESS

GSTR 9 (Table 5) Details of Outward Supplies on which tax is NOT payable Nature of supply Value CGST SGST IGST CESS 5 A Zero rated supply( without payment) 5 B Supply to SEZ without payment 5 C Supplies on which recipient to pay tax 5 D Exempted

GSTR 9 (Table 5) Details of Outward Supplies on which tax is NOT payable Nature of supply 5 E Value CGST SGST IGST CESS NIL Rated 5 F Non GST supply(includes no supply) 5 G Sub total A to F

GSTR 9 (Table 5) Details of Outward Supplies on which tax is NOT payable Nature of supply Value CGST SGST IGST CESS 5 H Credit Notes issued for 5 A to 5 F (-) 5 I Debit Notes issued for 5 A to 5 F (+) 5 J Supplies/tax declared through amendment(+) 5 K Supplies/tax reduced through amendment(-)

GSTR 9 (Table 5) Details of Outward Supplies on which tax is NOT payable Nature of supply 5 L Value CGST SGST IGST CESS Sub total H to K 5 M Turnover on which no tax is payable(G+L) 5 N Total Turnover including advances (4 N+5 M 4 G)

GSTR 9 Part III of return deals with Input tax credit

GSTR 9 (Table 6) Details of ITC availed Descript Type CGST ion Input/ CG/Se rvices 6 A 6 B SGST IGST CESS Total input tax credit availed as per GSTR-3 B , (Auto populated) Inward supplies (including receipt of service from SEZ) other than import, reverse charge

GSTR 9 (Table 6) Details of ITC availed Descript Type ion 6 C 6 D CGST SGST IGST CESS Inward supplies received from unregistered person, tax payable reverse charge Inward supplies received from registered person, tax payable reverse charge( other than B)

GSTR 9 (Table 6) Details of ITC availed Descript Type ion CGST SGST IGST CESS 6 E Import of goods ( including supplies from SEZ) (Separately for inputs/CG) 6 F Import of Services ( excluding inwards supplies from SEZ)

GSTR 9 (Table 6) Details of ITC availed Descript Type ion CGST SGST IGST CESS 6 G ITC from ISD 6 H Amount of ITC re claimed (other than B above) under this ACT

GSTR 9 (Table 6) Details of ITC availed Descript Type ion CGST SGST IGST 6 I Sub total B to H 6 J Difference (I-A) CESS

GSTR 9 (Table 6) Details of ITC availed Descript Type ion CGST SGST IGST CESS 6 L TRAN-I Credit TRAN-II Credit 6 M Any other ITC not specified above 6 N Sub total K to M Total ITC availed (I+N) 6 K 6 O

GSTR 9 (Table 7) Details of ITC Reversed and in eligible ITC Descript Type ion CGST SGST IGST CESS 7 A Rule 37, ( non payment of value to supplier 7 B Rule 39, ISD Rule 42, ( Inputs/services partly used for taxable) 7 C 7 D Rule 43 ( capital goods partly for taxable) 7 E Section 17(5)( negative list)

GSTR 9 (Table 7) Details of ITC Reversed and in eligible ITC Descript Type ion 7 F 7 G CGST SGST IGST CESS Reversal of Tran II 7 I Other reversal Total ITC reversal A to H 7 J Net ITC available for utilization(6 O-7 I) 7 H

GSTR 9 (Table 8) Other ITC related information Descript Type ion CGST SGST IGST CESS 8 A Auto populated from GSTR 2 A 8 B Auto Populated ITC sum total of 6 B and 6 H 8 C Inward supplies received in 17 -18, but credit availed in 18 -19 8 D Difference A-(B+C) 8 E ITC available but not availed)

GSTR 9 (Table 8) Other ITC related information Descript Type ion CGST SGST IGST CESS 8 F ITC available but not eligible 8 G Total IGST paid on imports 8 H IGST credit availed on imports(auto) 8 I Diff (G-H) ITC on imports not availed = I Total ITC lapsed E+F+J 8 J 8 K

GSTR 9 (Table 9) Other ITC related information Details of total taxes paid in cash and by utilizing ITC IGST CGST SGST CESS Interest, late fee other

GSTR 9 Part V Particulars of transaction of previous FY but declared in returns of April to March of next FY(till AR is filed) 10 Supplies/tax increased by amendments 11 Supplies/tax reduced by amendments 12 Reversal of ITC of previous year 13 ITC availed for previous year 14 Differential tax paid for 10 and 11

GSTR 9 (Part VI ) Other information 15 A to D 15 E to G Details regarding Refund – applied, sanctioned , rejected, pending Details regarding Demand raised(by dept), amount paid thereon , demand pending

GSTR 9 (Part VI ) Other information, 16 A Supplies received from Composition tax payer 16 B Deemed supply under section 143 ( Job work) 16 C Goods sent on approval basis but not received within 180 days

GSTR 9 (Part VI ) Other information, 17 HSN wise summary for outward supply 18 HSN wise summary for Inward supply 19 Late fee payable and paid , CGST and SGST

Annual Return GSTR 9 A Rule 80 of CGST Rules, 2017 Pre Condition GSTR-4 must have been filed. Any liability not declared in GSTR-4 can be declared in annual return

Annual Return GSTR 9 A Rule 80 of CGST Rules, 2017 Part I _ basic information Part II- inward and outward supplies with tax liabilities Part III- Tax paid Part IV- Previous year’s transaction , corrected Part V- other information

Annual Return GSTR 9 A 1. F. Year 2. GSTN 3 A. Legal Name 3 B. Trade Name 4. Period of composition scheme From- to 5 Aggregate turnover of previous FY

GSTR 9 A (Table 6) Details of Outward Supplies Descr Turno iption ver Rate of tax CGST SGST IGST A Taxable B NIL Rated, Exempted C Total CESS

GSTR 9 A(Table 7) Details Inward supplies , tax payable on RC Descript Tax. ion Value A B CGST SGST IGST CESS Inward supplies received from registered person, tax payable reverse charge Inward supplies received from Unregistered person, tax payable reverse charge

GSTR 9 A (Table 7) Details Inward supplies , tax payable on RC Descript Type ion CGST SGST IGST C Import of Services D Net Tax payable CESS

GSTR 9 A (Table 8) Details other Inward supplies Descript Value ion CGST SGST IGST CESS A Inward supplies received from registered person , Other than 7 A B Import of goods

GSTR 9 A (Table 9) Details of total taxes paid in cash IGST CGST SGST CESS Interest, late fee other

GSTR 9 A Part IV Particulars of transaction of previous FY but declared in returns of April to September of next FY(till AR is filed) 10 Supplies/tax increased by amendments 11 Inwards Supplies/RC increased by amendments 12 Supplies/tax reduced by amendments 13 Inwards Supplies/RC reduced by amendments 14 Differential tax paid due to 10 to 13

GSTR 9 A (Part V ) Other information 15 A to D 15 E to G Details regarding Refund – applied, sanctioned , rejected, pending Details regarding Demand raised(by dept), amount paid thereon , demand pending

GSTR 9 A (Part V ) Other information, 16 A Credit reversal for opting in for composition 16 B Credit availed due to opting out of Composition

GSTR 9 A (Part VI ) Other information, 17 Late fee payable and paid , CGST and SGST

GSTR 9 C/ Audit Rule 80(3) makes it mandatory to accounts get audited for those tax payers whose turn over is above 2 Crores and file GSTR 9 C Section 35(5) says that accounts can be audited by Chartered Accountant or Cost Accountant

GSTR 9 C/ Audit GSTR 9 C can be filed only if GSTR 9/9 A is filed GSTR-9 C has two parts A and B

GSTR 9 C/ Audit Part A – Reconciliation Reasons for non payment of un reconciled amount at every stage Taxable value, Tax paid, ITC Availed

GSTR 9 C/ Auditor’s recommendation for additional tax payable Part –B Certification by the person conducting audit

Thank you S. J. Rayalu