Get GST Annual return filing for your business. Claim input tax credit. • GST return filing in just 7 working days To all registered taxpayers under GST with aggregate turnover of more than Rs 2 crores GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards A Composite taxpayer has to file GSTR-9A An e-commerce operator has to file GSTR-9B It is an annual return to be filed by registered taxpayers with a minimum Yes, the values of GSTR-3B can be used for filing GSTR-9. A taxpayer can also edit the data flowing in from GSTR-3B except for Table No. 6A-Total amount of ITC availed. No additional credit can be claimed in GSTR-9 which has not been claimed in GSTR-3B. However, credit claimed in TRAN-1 filed, can be reported in GSTR-9 under Table 6K/6L or Table 13, as applicable. The difference between GSTR-2A and GSTR-3B needs to be explained in GSTR-9 under 2 heads: If any reversal of ITC was missed in past months GSTR-3B, the same can be done in subsequent months GSTR-3B. The same should be correctly reported in Table 7 of GSTR-9 and the excess liability created because of such reversal should be paid off. The excess claimed credit in GSTR-3B can be disclosed in GSTR-9. If the recipient has filed GSTR-9 before filing of GSTR-1 by the supplier, the details of such invoices will be reflected for the supplier in GSTR-1A and the supplier should accept such invoices when he files his return. Only after acceptance of such invoice, a recipient taxpayer can claim ITC on the same. A NIL GSTR-9 annual return can be filed if all below criteria’s are met: GSTR-9A is annual return form to be filed by Composition Dealers. GSTR-9C is a reconciliation statement between GSTR-9 and the annual audited financial statements. No, we cannot amend GSTR-9. You can manually edit the entire GSTR-9 form except for a few auto-calculated cells.
GST Annual Return Filing
GST Annual Return Filing Applicability
GST Annual Return filing due date
Procedure to file GST return
FAQs
turnover of Rs 2 crore. The return consists details such as inward/outward supplies, taxes paid, refund claimed, demand raised and ITC availed etc.
Table 8E: ITC available but not availed
Table 8F: ITC available but ineligible
1. No outward supply
2. No receipt of goods/services
3. No other liability to report
4. Not claimed any credit
5. No refund claimed
6. No demand order received
7. No late fees to be paid
