1. Topic “annual return under GST”
Conference/seminar
CCBMP(Udaipur branch of CIRC of ICAI)
Topic “annual return under GST”
Date – 16th March
Venue : ICAI Bhawan, G Block , sector 14, Hiran Magri, Udaipur(Raj)
CA PP SINGH
B.SC(H), FCA, CS
Author of the Book – DNA of TDS & TCS /DNA of GST with Pleading & Practice ,
Certified GST consultant From ICAI New Delhi
Contact No ,

2. GST certification course by ICAI
CA P.P Singh
B.Sc (Hons)., FCA, CS
GST certification course by ICAI
Post-qualification experience of around 19 years in the field of direct & indirect tax particularly income tax, service tax and VAT as well as sales tax.
Experience of handling the matters of indirect taxes particularly GST, service tax, DVAT, CST, Central Excise and other related matters.
Authored the book The DNA of TDS&TCS (including withholding tax, advance tax and equalisation levy) & DNA of GST with pleading & practice
Background material on GST for empowerment of girl students ICAI, New Delhi
Corporate trainer and guest Faculty with Indian Institute of Management(IIM), NIFMS, Faridabad(Institute of Minister Finance),ICAI New Delhi and ICSI, New Delhi and other trade association.

3. Annual Return under GST

4. Statutory provisions Section 44 Rule 80
Inserted vide Notification. no. 39/2018-CT dt
Substituted vide Notification. no. 74/2018-CT dt
Form 9
Form 9A
CA PP SINGH

5. Who is required to file annual Return [S-44(1)]
1. Every registered person [other than an input service distributor (ISD), person required to deduct tax at source (TDS), person required to collect tax at source (TCS), casual taxable person (CTP) and non-resident taxable person] shall furnish an annual return for every financial year electronically in the Form GSTR-9 (composition suppliers in GSTR-9A and e-commerce operators required to collect tax at source under section 52 in Form GSTR-9B) on or before 31st December following the end of the financial year. *[Explanation.—For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.] *Inserted by Central Goods and Services Tax (Removal of Difficulties) Order, 2018, w.e.f now, in the Explanation, for the figures, letters and word “31st March, 2019”, the figures, letters and word “30th June, 2019” shall be substituted.[ order 3/2018 dated ]

6. In audit case, A/R along with audited annual accounts[S-44(2)]
2. Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts & a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
CA PP SINGH

7. Annual return [R-80]
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR-9B.
Note: GST made applicable from so aggregate turnover of only GST period should be considered.
Note: Separate threshold limit for audit should be for special category states.

8. Over view of new annual return feature
GSTR-9 can’t be revised
Additional tax liability only in cash not from ITC
Additional tax through DRC-03
Last chance to rectify mistake in GSTR 1 &3B
Interest due can be paid
Auto populated ITC detail from 2A
Auto details from GSTR-1 and 3B
Some portion editable and figure can be edited
GSTR-9 for every GST no
No ITC through GSTR-9 but liability can be paid
GSTR 9- Other than composition & 9A for composition
Due date
CA PP SINGH

9. Forms
Form GSTR 9- Annual return other than composition taxable person Form GSTR 9A- Annual return composition suppliers Form 9B- e-commerce operators required to collect tax at source under section 52 Form 9C- reconciliation statement, duly certified, in FORM GSTR-9C,

10. GST Annual Return (GSTR-9) – At Glance
Applicability – To all registered person[other than an ISD, a tax deductor u/s 51 or tax collector u/s 52, a casual taxable person and a non-resident taxable person]
Annual return is divided in 6 parts having 19 Tables
For the period between July 2017 to March 2018 are to be provided in this return.

11. NIL” GSTR-9 RETURN
Applicable if taxable person during the Financial Year satisfy all the following conditions:
Not made any outward supply (commonly known as sale); AND
Not received any inward supplies (commonly known as purchase) of goods/services; AND
No liability of any kind; AND
Not claimed any Credit during the Financial Year; AND
Not received any order creating demand; AND
Not claimed any refund.

12. Outward supplies on which tax is not payable
FORM 9
Annual return
advances, inward and outward supplies on which tax is payable
Outward supplies on which tax is not payable
Details of ITC availed as declared in returns
ITC Reversed and Ineligible ITC as declared in returns
Other ITC related information
GSTR 2A
tax paid as declared in returns
transactions for the previous FY declared in returns of April to September of current FY or annual return
Demands and Refunds
supplies received from composition taxpayers, deemed supply u/s 143 and goods sent on approval basis
HSN Wise Summary of outward supplies

13. Part 1. Basic Details Table No.1 Particulars What To File 1
Financial Year
 Period between July 2017 to March 2018. 2
GSTIN 3A
Legal Name 3B
Trade Name (if any)

14. Details of Outward and inward supplies declared during the financial year

15. Pt. II
Details of Outward and inward supplies declared made during the financial year
(Amount in ₹ in all tables)
Nature of Supplies
Taxable Value
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess 1 2 3 4 5 6
Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year.
Details of advances, inward and outward supplies made during the financial year on which tax is payable A
Supplies made to un-registered persons (B2C) B
Supplies made to registered persons (B2B) C
Zero rated supply (Export) on
payment of tax (except supplies to SEZs) D
Supply to SEZs on payment of tax E
Deemed Exports

16. Inward supplies on which tax is to be paid on reverse charge basisF
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G
Inward supplies on which tax is to be paid on reverse charge basis H
Sub-total (A to G above) I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K
Supplies / tax declared through Amendments (+) L
Supplies / tax reduced through Amendments (-) M
Sub-total (I to L above) N
Supplies and advances on which tax is to be paid (H + M) above

17. Help file 4A. Supplies made to unregistered persons (B2C)-
These will include details of supplies made to unregistered persons/consumers through E-Commerce operators, if any.
Details are to be declared as net of credit notes or debit notes issued during the Financial Year.
Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
This table shall be auto filled based on the outward supplies reported in GSTR-1.

18. Hel p file . 4B. Supplies made to registered persons (B2B)
Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here.
These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis.
Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
For debit /credit note table 4-J and 4 -I of annual return 9.
CA PP SINGH

19. Help file zero rated
4C. Zero rated supply (Export) on payment of tax (except supplies to SEZs)-
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D. Supply to SEZs on payment of tax-
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
CA PP SINGH

20. help file 4E. Deemed Exports-
Aggregate value of supplies which are in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
CA PP SINGH

21. Help file advances
4F. Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)- Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. tax treatment of advance in GST: refer section 12 & 13 of CGST.
CA PP SINGH

22. TIME OF SUPPLY OF GOODS – SEC 12(2)
As per Section 12(2) of CGST ACT, time of supply of goods shall be earlier of date of issue invoice/date of payment, i.e., –
(a)date of issue of invoice by the supplier with respect to supply ; or
(a) If supplier has not issued invoice by due date then due date for issue of invoice by the supplier with respect to supply [Section 31*]:
- Supply involves movement: Time of removal of goods for supply
- Continuous Supply: Date of issue of statement
- Sale on approval basis: Earlier of time at which it becomes known that the supply has taken place OR 6 months from date of removal
- Other cases: Delivery of goods/ making available to the recipient or
- Notified categories of supplies: Time to be specified by Rules
(b) Date on which supplier receives payment with respect to supply*
*Where payment is received in advance, the supplier shall issue a receipt voucher, and not a tax invoice.

23. Time of supply [ S-12(1)]
Explanation 1.—For the purposes of clauses (a)and (b), "supply" shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment.
CA PP SINGH

24. NO NEED TO PAY TAX ON ADVANCE AGAINST SUPPLY OF GOODS-SMALL TAX PAYER HAVING TURNOVER UPTO 1.50 CR.
Notification No. 40/2017 – Central Tax New Delhi, the 13th October, 2017
G.S.R….(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), the Central Government, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed Rs.1.50 cr or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than rupees 1.50 cr and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

25. i. e no need to pay tax at the time of receipt of advance
NO NEED TO PAY TAX ON ADVANCE AGAINST SUPPLY OF GOODS- FOR ALL TAX PAYER
Notification No. 66/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) and in super cession of notification No. 40/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1254(E), dated the 13th October, 2017, except as respects things done or omitted to be done before such super cession, the Central Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. [F. No. 349/58/2017-GST]
i. e no need to pay tax at the time of receipt of advance

26. Special procedure for notified class of person.[s-148]
The Government may, on the recommendations of the GST Council, subject to such conditions and safeguards as may be prescribed,
notify certain classes of registered persons, and
the special procedures to be followed by such class of persons
for certain process including those with regard to
registration,
furnishing of return,
payment of tax and
administration of such notified class of persons.

27. Help file Inward supply tax under reverse charge
4G. Inward supplies on which tax is to be paid on reverse charge basis-
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis.
This shall include supplies received from registered persons and unregistered persons on which tax is levied on reverse charge basis.
This shall also include aggregate value of all import of services.
Table 3.1(d) of FORM GSTR-3B may be used for filling up these details of inward supply liable RCM.
CA PP SINGH

28. Credit note/debit note – supply subject to tax[table 4I & 4j ]
4I. Credit Notes issued in respect of transactions specified in (B) to (E) above (-) –
Aggregate value of credit notes issued in respect of B2B supplies [table (4B)], exports [table (4C), supplies to SEZs [table (4D) and deemed exports [table (4E) of GSTR9 shall be declared here.
Table 9B of FORM GSTR-1 may be used for filling up these details.
4J.Debit Notes issued in respect of transactions specified in 4(B) to 4(E) of GSTR 9 above (+): -
Aggregate value of debit notes issued in respect of B 2B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here.
CA PP SINGH

29. Upward and downward revision
[4K & 4L. Supplies / tax declared through amendments (Upward or Downward): -
Details of amendments made to B 2 B supplies [table (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
CA PP SINGH

30. Outward supplies on which tax is not payable as declared/ made
in returns filed during the FY

31. Zero rated supply (Export) without payment of tax5
Details of Outward supplies on which tax is not payable as declared in returns / made during the financial year A
Zero rated supply (Export) without payment of tax B
Supply to SEZs without payment of tax C
Supplies on which tax is to be paid
by the recipient on reverse charge basis D
Exempted E
Nil Rated F
Non-GST supply G
Sub-total (A to F above) H
Credit Notes issued in respect of transactions specified
in A to F above (-) I
Debit Notes issued in respect of transactions specified
in A to F above (+) J
Supplies declared through Amendments (+) K
Supplies reduced through Amendments (-) L
Sub-Total (H to K above) M
Turnover on which tax is not to be paid (G + L above) N
Total Turnover (including advances) (4N + 5M - 4G above)
CA PP SINGH

32. Help file – Zero rated supply -no tax
5A. Zero rated supply (Export) without payment of tax:- Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Export on LUT Table 6A of FORM GSTR-1 may be used for filling up these details. 5B. Supply to SEZs without payment of tax:- Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. supply on LUT. Table 6B of GSTR-1 may be used for filling up these details.

33. Help file – tax to be paid by recipient under RCM
5C. Supplies on which tax is to be paid by recipient on reverse charge:-
Section 9(3) /5(3) whole period applicable
Section 9(4)/5(4) before
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis.
Table 4B of FORM GSTR-1 may be used for filling up these details.
Details of debit and credit notes are to be mentioned separately in table 5-I & 5H of GSTR 9.
CA PP SINGH

34. Help file – exempt nil rated, non GST supply etc
5D, 5E & 5F. Exempted, Nil Rated and Non -GST Supply (includes ‘no-supply’):-
Aggregate value of Exempted, Nil Rated and Non-GST supplies shall be declared here.
Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
CA PP SINGH

35. Debit /credit notes
5H. Credit Notes issued in respect of transactions specified in A to C above (-):- Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I. Debit Notes issued in respect of transactions specified in A to C above (+):- Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
CA PP SINGH

36. Upward/downward revision – no tax cases
5J & 5K. Supplies declared through amendments (Upward or Downward):-
Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here.
Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
CA PP SINGH

37. Details of ITC as declared in returns
filed during the FY

38. Import of goods (including supplies from SEZs)6
Details of ITC availed as declared in returns filed during the financial year A
Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
<Auto> B
Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
Inputs
Capital Goods
Input Services C
Inward supplies received from unregistered persons(B2C) liable to reverse charge (other than B above) on which tax is paid & ITC availed D
Inward supplies received from registered persons(B2B) liable to reverse charge (other than B above) on which tax is paid and ITC availed E
Import of goods (including supplies from SEZs) F
Import of services (excluding inward supplies from SEZs) G
Input Tax credit received from ISD H
Amount of ITC reclaimed (other than B above) under the provisions of the Act I
Sub-total (B to H above) J
Difference (I - A above) K
Transition Credit through TRAN-I (including revisions if any) L
Transition Credit through TRAN-II M
Any other ITC availed but not specified above N
Sub-total (K to M above) O
Total ITC availed (I + N above)

39. Help file.[ITC as per 3B]
6A. Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR- 3B):-
Total input tax credit availed in Table 4A of FORM GSTR-3B by the taxpayer would be auto-populated here. This field is Non-editable.
Issue: if credit of ITC left and ITC as per record is more than ITC as 3B, revise 3B before filing annul return it time permit u/s 16(4).
You can increase your output tax liability in annual return but you can’t increase ITC in annual return.

40. Table 6. [Inward supplies- ITC- help file]
6B. Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs):-
Aggregate value of ITC availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here.
It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
Table 4(A) of FORM GSTR-3B may be used for filling up these details.
This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H).
CA PP SINGH

41. Inward supply –RCM-tax paid &ITC availed
6C. Inward supplies received from unregistered persons(B2C) liable to reverse charge (other than 6B above) on which tax is paid & ITC availed: -
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here.
It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6D. Inward supplies received from registered persons (B2B)liable to reverse charge (other than 6B above) on which tax is paid and ITC availed: Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
CA PP SINGH

42. Help file-Import of goods /service-ITC
6E. Import of goods (including supplies from SEZ): -
Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods.
Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6F. Import of services (excluding inward supplies from SEZ): -
Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here.
Table 4(A)(2) of FORM GSTR3B may be used for filling up these details.
CA PP SINGH

43. ITC ON INWARD SUPPLY FROM ISD
6G. Input Tax credit received from ISD:
Aggregate value of input tax credit received from input service distributor shall be declared here.
Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
CA PP SINGH

44. ITC re-claimed
6H. Amount of ITC reclaimed (other than 6B above) under the provisions of the Act: -
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
CA PP SINGH

45. Difference of ITC as per 3B and details as given in different head
6J. Difference (I - A above): -
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row 6B to 6H shall be declared here.
CA PP SINGH

46. Transitional ITC
6K. Transition Credit through TRAN-1 (including revisions if any): -
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of thereof (whether upwards or downwards), if any shall be declared here. This field shall be auto filled based on the credit availed through Tran 1. However, this field is allowed for edit.
6L. Transition Credit through TRAN-2: -
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-2 shall be declared here. This field shall be auto filled based on the credit availed through Tran 2. However, this field is allowed for edit.
CA PP SINGH

47. Eligibility and Time Limit for Availing ITC[18(1)(a)(b)]
Eligibility and Time Limit of ITC Availment
Registered Taxable Person – 16(1)
Admissible to take ITC on supplies used / intended to be used in the course / furtherance of business
ITC amount will be credited to the electronic Credit Ledger based in reporting in Form 3B
Person applied for registration within 30 days of becoming liable to register, and registration granted
ITC available in respect of:
a) Inputs
b)Semi-finished Good
c) Finished Goods
On the day immediately preceding the date from which he becomes liable to pay tax
Person applied for Voluntary registration u/s 25(3)
Same as above
On the day immediately preceding the date of registration

48. Eligibility of ITC in case of New Registrations – Sec 18(1)(a)
Person liable for registration u/s 25(1)
Who applies for registration within 30 days
Entitled to credit of input tax w.r.t inputs held in stock, semi-finished or finished goods
Relevant Date: As on the preceding date on which he becomes liable to pay tax

49. Person liable for registration u/s 25(3)
Eligibility of ITC in case of New Registrations (Voluntary Registration) [Sec 18(1)](b)
Person liable for registration u/s 25(3)
Entitled to credit of input tax w.r.t inputs held in stock, semi-finished or finished goods
Relevant Date: As on the preceding date on which registration is granted

50. Eligibility and Time Limit for Availing ITC[18(1)(c)(d)]
Eligibility and Time Limit of ITC Availment
Registered taxable person ceases to pay composition tax(Composition to normal tax payer)
ITC available in respect of:
a) Inputs/ Capital Goods
b)Semi-finished Good
c)Finished Goods
On the day immediately preceding the date from which he becomes liable to pay tax u/s 9
Where exempt supply of a registered person become taxable supply
Same as above
On the day immediately preceding the date on which supply becomes taxable

51. Switching from Composition to Normal Tax / / Exempt Supply to Taxable Supply [Sec 18(1)(c)(d)]
Person ceases to pay tax u/s 10
Entitled to credit of input tax w.r.t inputs held in stock, semi-finished or finished goods and Capital Goods
Relevant Date: As on the preceding date on which liable to pay u/s 9
Goods or Services becoming taxable
Entitled to credit of input tax w.r.t inputs held in stock, semi-finished or finished goods and Capital Goods
Relevant Date: As on the preceding date from which supply becomes taxable
Credit on Capital Goods to be available after reducing 5% per quarter of a year or part from the date of invoice or such other document on which capital goods were received by taxable person

52. Time limit for claiming credit u/s 18(1)[sec 18(2)]
A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply.
In other words credit must be claimed before expiry of 1 year from date of issue of tax invoice
Needs to bifurcate stock within 1 year and beyond 1 year, no credit in respect of stock beyond 1 year period. Clear old stock or minimise the old stock.
Note: time limit for claiming credit u/s 16(4) is different from claiming credit u/s 18(2). Time limit under section 16(4) is due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

53. Conditions for claiming credit under [Sec 18(1)]
Purchase invoice should not be earlier than 1 year from the relevant date
Declaration in Form GST ITC-01 to be filed within 30 days from the date of him becoming eligible
Details of Inputs held in stock / semi finished or finished goods and capital goods to be furnished in Form GST ITC-01 within 30 days from the relevant date
Declaration in Form GST ITC-01 to be certified by a practicing Chartered Accountant or Cost Accountant if the value of credit claimed exceeds Rs. 2,00,000

54. TRANSFER OF CREDIT [SEC.18(3)]
The registered Taxable person is allowed to transfer the input tax credit remaining unutilised in the in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed
If there is change in constitution of registered person due to Sale, Merger, De-merger, Amalgamation, lease or Transfer of business with the specific
provisions for transfer of liabilities,
ITC shall be apportioned in the ratio of value of assets of the new units in case of demerger scheme
Transferor to submit certificate from a practicing Chartered Accountant certifying whether the sale / merger / de-merger / amalgamation / lease / transfer has been done with specific provision for transfer of liabilities
Transferee to furnish details of credit available in Form GST ITC-02

55. Details of ITC Reversed and Ineligible ITC as declared in
returns filed during the FY

56. Details of ITC Reversed and Ineligible ITC for the financial year7
Details of ITC Reversed and Ineligible ITC for the financial year A
As per Rule 37( non payment within 180 days)
Reversal of input tax credit in the case of non-payment of consideration. B
As per Rule 39(wrong ISD)
Procedure for distribution of input tax credit by Input Service Distributor C
As per Rule 42( Exempt/taxable /non business) D
As per Rule 43( capital goods)
partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, E
As per section 17(5) block credit F
Reversal of TRAN-I credit G
Reversal of TRAN-II credit H
Other reversals (pl. specify)
Any ITC reversed through FORM ITC -03 shall be declared in 7H. I
Total ITC Reversed (A to H above) J
Net ITC Available for Utilization (6O - 7I)

57. Other ITC
related information

58. 8. Other ITC related information Other ITC related information
ITC as per GSTR-2A (Table 3 & 5 thereof)
<Auto>
<Auto > B
ITC as per sum total of 6(B) and 6(H) above
6B –INWARD SUPPLY OTHER THAN RCM AND IMPORT
6H- ITC RECLAIMMED C
ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during but availed during April to September, 2018 D
Difference [A-(B+C)] E
ITC available but not availed (out of D) F
ITC available but ineligible (out of D) G
IGST paid on import of goods (including supplies from SEZ) H
IGST credit availed on import of goods (as per 6(E) above)
<Auto> I
Difference (G-H) J
ITC available but not availed on import of goods (Equal to I) K
Total ITC to be lapsed in current financial year (E + F + J) 8
Other ITC related information A
ITC as per GSTR-2A (Table 3 & 5 thereof)
<Auto> B
ITC as per sum total of 6(B) and 6(H) above

59. 8A. ITC as per GSTR-2A
8A. ITC as per GSTR-2A (Table no. 3 & 5 thereof): -
The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during the relevant Financial Year and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table as per GSTR 1 filed by supplier upto Next auto-up dation of GSTR-2A will be carried on If you have some missing credits in GSTR-2A, you may like to wait till next up dation.
This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
This field shall be auto-filled based on your GSTR-2A and the same is not allowed for Edit.

60. ITC -6B and 6H 8B. ITC as per sum total of 6(B) and 6(H) above.
6B –INWARD SUPPLY OTHER THAN RCM AND IMPORT
6H- ITC RECLAIMMED
The input tax credit as declared in Table 6B and 6H shall be auto-populated here and the same shall not be allowed to be edited.
If you want to make any changes then you need to do it in table no. 6B and 6H.
CA PP SINGH

61. ITC- inward supply availed in next FY
8C. ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during but availed during April to September 2018.
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the relevant Financial Year but credit on which was availed between April to September, of the next financial year shall be declared here.
Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
CA PP SINGH

62. ITC available but not availed
8E. ITC available but not availed
8 F ITC available but ineligible : -
The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here.
You can’t enter negative value in this table.
CA PP SINGH

63. IGST paid on import of goods and ITC claimed
8G. IGST paid on import of goods (including supplies from SEZ): -
Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8H. IGST credit availed on import of goods (as per 6(E) above):
The input tax credit as declared in Table 6E shall be auto-populated here and the same is not allowed for edit.
CA PP SINGH

64. Total ITC to be lapsed in current financial year
8K. Total ITC to be lapsed in current financial year (E + F + J): -
The total input tax credit which shall lapse for the current financial year shall be computed (auto filled) in this row.
CA PP SINGH

65. Details of tax, interest, fee, penalty paid
as declared in returns filed
during the financial year

66. Table 9 Details of tax paid as declared in returns during the financial year
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax / UT
Integrated Tax
Cess
Tax 1 2 3 4 5 6 7
State/UT Tax
Interest
Late fee
Penalty
Other*

67. Help file
9. Details of tax paid as declared in returns filed during the financial year.
Actual tax (including Interest, Late fee, Penalty, Others) paid through cash or ITC during the financial year shall be declared year.
Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
Paid through Cash and Paid through ITC columns shall be auto filled based on table no 6.1 of GSTR -3B and the same is non-editable.
CA PP SINGH

68. transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return
whichever is earlier

69. Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess 1 2 3 4 5 6 10
Supplies / tax declared through Amendments (+) (net of debit notes) 11
Supplies / tax reduced through Amendments (-) (net of credit notes) 12
Reversal of ITC availed during previous financial year 13
ITC availed for the previous financial year 14
Differential tax paid on account of declaration in 10 & 11 above
Payable
Paid

70. Particulars for the previous FY transactions declared in returns of April to September of next FY or upto date of filing of Annual Return for , whichever is earlier.
10 & 11. Supplies / tax declared through Amendments (+) (net of debit notes) & Supplies / tax reduced through Amendments (-) (net of credit notes): -
Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12. Reversal of ITC availed during previous financial year: -
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here.
Table 4(B) of FORM GSTR-3B may be used for filling up these details.

71. ITC availed of previous FY in next FY
13. ITC availed for the previous financial year: -
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier, shall be declared here.
Table 4(A) of FORM GSTR-3B may be used for filling up these details.
CA PP SINGH

72. 14. Differential tax paid on account of declaration in 10 & 11 above during next FY
Description
Payable
Paid 1 2 3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest

73. 14. Details of tax & interest payable and paid
Differential tax (including Interest) paid on account of transactions related to the previous financial year but declared in the returns of April to September of current FY, shall be reported in this table
CA PP SINGH

74. Particulars of Refunds
Table AR
Nature of Supplies
Instructions
15A,
Total Refund claimed
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15B,
Total Refund sanctioned
15C
Total Refund Rejected
15D
Total Refund Pending

75. Refund details
15A to 15D. Total Refund Claimed, Sanctioned, Rejected and Pending.
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here.
Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing
Refund sanctioned means the aggregate value of all refund sanction orders.
Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
CA PP SINGH

76. Particulars of Demands of taxes
Table AR
Nature of Supplies
Instructions
15E
Total demand of taxes
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
15F
Total taxes paid in respect of E above
15G
Total demands pending out of E above

77. Demand details 15F. Total taxes paid in respect of E above.
15G. Total demands pending in respect of E above.
Aggregate value of demands of taxes for which an order has been issued by the adjudicating authority shall be declared here.
Aggregate value of taxes paid out of the total value of demand as declared in 15E above shall be declared here.
Aggregate value of demands pending recovery out of 15E above shall be declared here.
no details of appeal filed
No detail of stay of recovery
Demand of any year to be reported .
CA PP SINGH

78. Information on supplies received from composition taxpayers,
deemed supply under section 143 &
goods sent on approval basis

79. 16
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
Details
Taxable Value
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess 1 2 3 4 5 6 A
Supplies received from Composition taxpayers B
Deemed supply under Section 143 C
Goods sent on approval basis but not returned

80. Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
Table AR
Nature of Supplies
Instructions
16A
Supplies received from Composition taxpayers
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Deemed supply  under Section 143
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Goods sent on approval basis but not returned
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within 180days of such supply shall be declared here.

81. HSN Wise Summary of
outward supplies

82. 17
HSN Wise Summary of outward supplies
HSN
Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess 1 2 3 4 5 6 7 8 9

83. HSN Wise Summary of outward supplies
Summary of outward supplies made against a particular HSN code to be reported only in this table.
It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods.
Quantity is to be reported net of returns (sold but returned).
Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.

84. HSN Wise Summary of
Inward supplies

85. 18
HSN Wise Summary of Inward supplies
HSN
Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess 1 2 3 4 5 6 7 8 9

86. 18. HSN Wise Summary of inward supplies
Summary of supplies received against a particular HSN code to be reported only in this table.
It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but up to ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods.
Quantity is to be reported net of returns (purchased but returned).

87. HSN Wise Summary of outward and Inward supplies
Table No
Instructions
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ' 1.50 Cr.
It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ' 1.50 Cr but upto ' 5.00 Cr and at four digits' level for taxpayers having annual turnover above ' 5.00 Cr. UQC details to be furnished only for supply of goods.
Quantity is to be reported net of returns.
Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.

88. Late fee payable and paid
Table No 19
Late fee payable and paid
Late fee will be payable if annual return is filed after the due date.
Description
Payable
Paid 1 2 3 A
Central Tax B
State Tax

89. Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

90. Levy of late fee .
47. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of ₹100/-for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.

91. Non Compliance- Offences, Penalties
Taxable person, who commit any one of 21 offences, is liable to penalty u/s 122(1).
Taxable person means person registered or liable to be registered [2(107)]
Penalty means punishment for violating rules.
The said offences are as follow :-
Making a supply without issue of any invoice or false/incorrect invoice.
Issuing an invoice without making supply.
Collects tax but fails to pay the same to the Government
beyond a period of 3 month from the date on which such payment becomes due.
Collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of 3 months from the date on which such payment becomes due.
Non deduction or short deduction of the TDS or not deposited tax at source u/s 51.
None collection or short collection of the TCS or not deposited tax at source u/s 52.
Take/utilizes input tax credit without actual receipt(fully/partially) of goods/service.
Fraudulently obtains refund of tax under this Act.

92. ……….Non Compliance- Offences, Penalties &
9. Takes or distributes input tax credit in contravention of section 20(ISD distribution).
10. Falsifies/substitutes financial records/produces fake document and furnishes any false information or return with an intention to evade payment of tax due
11. Liable to be registered under this Act but fails to obtain registration.
12. furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently.
13. Obstructs or prevents any officer in discharge of his duties under this Act.
14. Transports any taxable goods without the cover of documents as may be specified in this behalf.
15. Suppresses his turnover leading to evasion of tax under this Act.
16. Fails to keep, maintain or retain books of account and other documents in
accordance with the provisions of this Act.
17. Fails to furnish information or documents called for by an officer in accordance
with the provisions of this Act
18. Supplies, transports or stores any goods which he has reasons to believe
are liable to confiscation under this Act
19.Issues any invoice or document by using the registration number of another registered person.
20. Tampers with, or destroys any material evidence or document.
21. Disposes off or tampers with any goods that have been detained, seized, or attached under this Act.

93. Electronic filing
on common portal

94. GST Annual Return (GSTR-9) – Help
Annual return in Form GSTR-9 once filed cannot be revised.
Computation of ITC based on GSTR-2A has been auto-populated by the System based on GSTR-1 filed by your corresponding suppliers upto Next auto-up dation of GSTR-2A will be carried on If you have some missing credits in GSTR-2A, you may like to wait till next up dation.

95. GST Annual Return (GSTR-9) – Prepare Online:- Steps to be taken:
Select from the questionnaire page, whether you wish to file NIL Annual return;
You may download the draft system generated GSTR-9, summary of GSTR-1 and summary of GSTR-3B from GSTR-9 dashboard for your reference;
If number of records/lines are less than or equal to 500 records per table (Table 17 and Table 18), then you may use this facility;
Fill in the details in different tables and click on ‘Compute Liabilities’; and
Click on ‘Proceed to file’ and ‘File GSTR-9’ with DSC/EVC.
ADDITIONAL LIABILITY, IF ANY DECLARED IN THIS RETURN CAN BE PAID THROUGH FORM GST DRC-03 BY SELECTING ‘ANNUAL RETURN’ FROM THE DROPDOWN IN THE SAID FORM. SUCH LIABILITY CAN BE PAID ONLY THROUGH CASH.

96. GST Annual Return (GSTR-9) – Prepare Offline:-
If number of records/lines either in Table-17 or Table-18 are more than 500 records per table, then you can prepare your return by using the offline utility only and the same can be subsequently uploaded on Common Portal.
You can download the GSTR-9 offline tool from the ‘Downloads’ section in the pre-login page on the portal and installed it on your computer.
Click on ‘Prepare Offline’;
Click on ‘Download’ to download auto-drafted GSTR-9 details, if any;
Follow instructions in ‘GSTR-9 offline tool’ to add details and generate JSON file for upload; and
Click on ‘Upload’ to upload JSON file and file the return with help of instruction available on GSTR-9 dashboard.

97. Particulars Do you want to file a nil return? Yes/No
Option
Do you want to file a nil return?
Yes/No
Note : Nil return can be filed for the financial year , if you have :-
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
Note : You are not eligible to file ‘Nil’ GSTR-9 return since you have filed returns /statements other than Nil for the relevant financial year

98. Steps to prepare GSTR-9 return online
Download the draft system computed GSTR-9, summary of Form GSTR-1 and GSTR-3B for the financial year by clicking on relevant buttons.
This is only for reference for filling the return, and will facilitate in providing details in actual tables.
Click on tables (Box) selected and fill in the required details;
Summary of added details would be available on the relevant box;
Click on ‘Preview’ button to view summary in PDF or Excel format; and
After adding and confirming the details, follow filing process as indicated at the bottom of this page.

103. Steps to prepare GSTR-9
Download the draft system computed GSTR-9, summary of Form GSTR-1 and GSTR-3B for the financial year by clicking on relevant buttons. This is only for reference for filling the return, and will facilitate in providing details in actual tables.
Click on tables (Box) selected and fill in the required details;
Summary of added details would be available on the relevant box;
Click on ‘Preview’ button to view summary in PDF or Excel format; and
After adding and confirming the details, follow filing process as indicated at the bottom of this page.
Cont

104. Steps to file GSTR-9  
Click on 'Compute Liabilities'; for computation of Late fee, if any;
'Proceed to File' button would be enabled once late fee is calculated by system;
Click on “Proceed to File” to pay liabilities and file the return ;
Additional details can be added even after clicking on ‘Compute Liabilities’ or ‘Proceed to file’ button. However, in that case, you would be required to follow steps 1 to 3 again to file the return ;
Click on ‘Download Filed GSTR-9 (pdf)’ button to view summary of filed details in PDF format; and
You can also download all filed details as an excel file by clicking on ‘Download GSTR-9 details (Excel)’.

105. CA P P SINGH
Contact details , /