TP GST Annual Returns and Reconciliation Statement By CA Satyadev Purohit 1st Edition Dec 2025

TP GST Annual Returns and Reconciliation Statement By CA Satyadev Purohit 1st Edition Dec 2025

TP GST Annual Returns and Reconciliation Statement By CA Satyadev Purohit 1st Edition Dec 2025

Under the GST regime, every registered taxable person (other than an input service distributor, a person required to deduct or collect tax at source, a casual taxable person and a non-resident) is required to file his annual return. A regular taxable pesson having aggregate turnover more than Rs. 2 crore in the financial year is required to file annual return in Form GSTR-9. A composition taxable person is required to file annual return in Form GSTR-4 and an Electronic Commerce Operator, who is required to collect tax at source under section 52 of the Central Goods and Service Tax Act, 2017, is required to file annual return in Form GSTR-9B.

For the financial year 2024-25, the due date of furnishing of annual return and reconciliation statement is 31st December, 2025.

We are pleased to present a thoroughly revised and updated edition of our book titled Annual Return and Reconciliation Statement under GST. The Book is devised to provide a handy approach for preparing and furnishing of annual returns in Form GSTR-9 and Form GSTR-9A and reconciliation statement in Form GSTR-9C for a financial year.

Part I : Overview of Returns under GST

• Furnishing of GSTR-1
• Furnishing of Form GSTR-1A
• Invoice Management System
• Furnishing of GSTR-3B
• Rectification of Return

Part II : Annual Return by a Regular Taxable Person

• Annual Return An Overview
• Annual Return by a Regular Taxable Person
• FAQs on Furnishing of Form GSTR-9
• Procedure for Furnishing of Form GSTR-9
• How to Fill Part I of Form GSTR-9
• How to Fill Table 4 of Part II of GSTR-9
• How to Fill Table 5 of Part II of GSTR-9
• How to Fill Table 6 of Part III of GSTR-9
• How to Fill Table 7 of Part III of GSTR-9
• How to Fill Table 8 of Part III of GSTR-9
• How to Fill Table 9 of Part IV of GSTR-9
• How to Fill Tables 10-14 of Part V of GSTR-9
• How to Fill Table 15 of Part VI of Form GSTR-9
• How to Fill Table 16 of Part VI of Form GSTR-9
• How to Fill Tables 17 to 19 of Part VI of Form GSTR-9

Part III : Annual Return by a Composition Taxable Person

• Annual Return by a Composition Taxable Person
• Furnishing of Form GSTR-9A
• FAQs on Furnishing of Form GSTR-9A
• Procedure for Furnishing of Form GSTR-9A
• How to Fill Part I of Form GSTR-9A
• How to Fill Part II of Form GSTR-9A
• How to Fill Part III of Form GSTR-9A
• How to Fill Part IV of Form GSTR-9A
• How to Fill Table 15 of Part V of Form GSTR-9A
• How to Fill Tables 16 & 17 of Part V of Form GSTR-9A

Part IV : Reconciliation Statement in Form GSTR-9C

• Filing Reconciliation Statement in Form GSTR-9C
• Common Issues and Resolutions
• Furnishing of GSTR-9C
• How to Fill Part I of Part A of Form GSTR-9C
• How to Fill Table 5 of Part II of Reconciliation Statement
• How to Fill Part III of Reconciliation Statement
• How to Fill Part IV of Reconciliation Statement
• How to Fill Part V of Reconciliation Statement

Part V : Departmental Audit and Special Audit under GST

• Departmental Audit under GST
• Tips for Handling Departmental Audit
• Special Audit under GST

Part VI : GST Return Forms

• Appendixes