E-Book GST Annual Return (GSTR9,9C) By CA Mohit Punetha

GST Annual Return (GSTR9 9C) By CA Mohit Punetha

GST Annual Return (GSTR9 9C) By CA Mohit Punetha

Key Highlights For The Book

• Introduction to GSTR-9
• Persons liable for filing Annual Return
• Types of Annual Return (GSTR-9, 9A, 9B, 9C)
• Levy of late fee
• Confusion and resolutions in respect to GSTR-9,9C (68 Pages)

Description

INDEX GSTR-9 (FY 2022-23)

1. Introduction to GSTR-9
2. Persons liable for filing Annual Return
3. Types of Annual Return (GSTR-9, 9A, 9B, 9C)
4. Levy of late fee
5. Confusion and resolutions in respect to GSTR-9
6. Calculation of aggregate turnover for the applicability of GSTR-9
7. Bifurcation of all tables of GSTR-9 into 3 parts
8. Which tables are optional & mandatory in GSTR-9 for FY 2022-23?
9. Downloads available under GSTR-
10. Basic Details of GSTR-9 (comes under Part-I of GSTR-9 consist of table 1, 2, 3A, 3B)
11. Table 4 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is payable (comes under Part-II of GSTR-9)
12. Table 5 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is not payable (comes under Part-II of GSTR-9)
13. Table 6 of GSTR-9: Details of ITC availed during the financial year (comes under Part-III of GSTR-9)
14. Table7 of GSTR-9: Details of ITC reversed and ineligible ITC for the financial year (comes under Part-III of GSTR-9)
15. Table 8 of GSTR-9: Other ITC related information (comes under Part-III of GSTR-9)
16. Table 9 of GSTR-9: Details of tax paid as declared in returns filed during the financial year (comes under Part-IV of GSTR-9)
17. Table 10 & 11 of GSTR-9: Supplies / tax reduced through amendments (+) (-) (net of debit & credit notes) (comes under Part-V of GSTR-9)
18. Table 12 of GSTR-9: Reversal of ITC availed during the previous financial year (comes under Part-V of GSTR-9)
19. Table 13 of GSTR-9: ITC availed for the previous financial year (comes under Part-V of GSTR-9)
20. Table 14 of GSTR-9: Differential tax paid on account of declaration in table 10 and 11 above (comes under Part-V of GSTR-9)
21. Table 15 of GSTR-9: Particulars of demands and refunds (comes under Part-VI of GSTR-9)
22. Table 16 of GSTR-9: Information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on approval basis (comes under Part-VI of GSTR-9)
23. Table 17 of GSTR-9: HSN wise summary of outward supplies (comes under Part-VI of GSTR-9)
24. Table 18 of GSTR-9: HSN wise summary of inward supplies (comes under Part-VI of GSTR-9)
25. Table 19 of GSTR-9: Late fee payable and paid (comes under Part-VI of GSTR-9)
26. Relevant notifications in respect to GSTR-9
27. Process of Filing of GSTR-9
28. Consequences of non-filing of GSTR-9
29. Annual Return for composition dealer [GSTR-9A]
30. Annual Return for E-Commerce Operator [GSTR-9B]
31. FAQ’s on GSTR-9
32. Case studies related to outward supplies
33. Case studies related to inward supplies
34. Document required for GSTR-9C
35. Structure of FORM GSTR-9C
36. Table by table analysis of GSTR-9C
37. Which tables are optional & mandatory in GSTR-9C for FY 2022-23?
38. Common tables under GSTR-9 & GSTR-9C

About the Author

In my journey till date, I learn many things & still learning, therefore I am here to share my views, experiances towards this as I personally believe sharing is caring towards others, which is very essential as if you don’t share what you learn, it may not influence other what not to do. Therefore, here is my story in short so that it will also help others what to do, or not to do in life. During my intial journey of CA, I got severely stuck in one phase (Finals) where it became difficult for me to clear CA exams. But my transformation helped me to clear the CA Final exam easily (which is consideredone of the toughest levels of the CA course). I did more than self valuation of research on human efficiency, productivity, habits, mindset, skillset required to grow in life. When I implemented all these learnings myself, I was able to clear my CA Final Exam and the journey is still continuing. Today, I am a member of Institute of Chartered Accountants of India. I did my Graduation from Delhi University. I did my Post Graduation from indira Gandhi National Open University and founder of You tube Channel Tax Gupshup, we have posted 500+ video on various topics of Income Tax, Goods & Services Tax and various other matters.