1. GSTANNUAL RETURN FY 2017-18 Presented by: CA. Raginee Goyal
ICAI GUWAHATI
Presented by: CA. Raginee Goyal

2. LEGAL FRAMEWORK OF ANNUAL RETURN

3. RELEVANT SECTIONAND RULE
SECTION – 44(1) ANNUAL RETURN
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 for every financial year electronically in such form and manner as may be prescribed on or before the thirty- first day of December following the end of such financial year.
AMENDED RULE – 80(1) ANNUAL RETURN (w.e.f )
Ever
registered
person
other than those
referred to in the proviso to sub-section (5) of Section 35, 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 6
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4. RELEVANT SECTION, RULE, NOTIFICATIONSAND ORDERS
Relevant Section: Section 44 read with Rule 80
Relevant Notification: Notification No. 74/2018-Central Tax Dated 31st December 2018
Order No. 1/ Central Tax- Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY till 31st March, 2019
Order No. 2/ Central Tax- Seeks to extend the due date for availing ITC on the invoices and/ or debit notes relating to such invoices issued during the FY
Order No. 3/ Central Tax- Seeks to amend Removal of Difficulty Order No. 1/2018 dated so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY till
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5. TREY Annual Compliance Framework under GST
Annual Return- Form GSTR- 9/GSTR-9A
GST Reconciliation- Form GSTR-9C
If Aggregate Turnover Exceeds Rs 2Crores-Yes
Annual Return By Regular Tax Payer-Form GSTR-9
Annual Return by a Person under Composition Scheme- Form GSTR-9A
If Aggregate Turnover does not exceed Rs 2 Crore-No
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6. RELEVANT FORMS - ANNUAL RETURN& RECONCILIATION FORMAT
GSTR-9 - Annual Return
GSTR-9A - Annual Return for (Composition Tax Payers)
GSTR-9C - Reconciliation Statement
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7. Form GSTR-9 return is required to be filed at entity level or GSTIN level?
If taxpayer has obtained multiple GST registrations under the same PAN, whether in the same State or different States, he/she is required to file annual return in Form GSTR 9 for each registrations separately, where the GSTIN was registered for some time during the financial year or for the whole of the financial year.
Form GSTR-9 return is required to be filed at GSTIN level i.e. for each registration For each regular GSTIN, one GSTR 9 is to be filed. 7

8. WHO IS NOT REQUIRED TO FILE ANNUAL RETURN
A person paying tax under section 51 (Tax Deductor) ;
A person paying tax under section 52 (Tax Collector);
A casual taxable person;
A non-resident taxable person;
Input Service Distributor;
Whether Department of Central Government or State Government or local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force needs to file annual return ?
[Refer: Section 35(5) with proviso thereto; Section 44 (1); Rule 80(1) ]
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9. SOME FAQ ON GSTR -9

10. FAQ ‘s on ANNUAL RETURN TREY Q. No. Question Answer 1 2 3
Is this return to be furnished by person whose registration has been cancelled during the year ?
Yes, Annual return would have to be furnished by a person whose registration has been cancelled during the Year Further, if a person had applied for cancellation of registration and his
Application for cancellation of registration was pending as on 31st March 2018, annual return has to be filed by such person also.
NO, provisionally registered persons would not be required to file Annual Return for the Year , if not registered in regular manner. 2
Is Annual return to be filed by the person who had migrated to GST Regime provisionally but they had not cancelled their registration by filing REG-29 under Rule 24(4) of the CGST Rules, 2017 with effect from 1st July 2017 3
Whether Annual Return can be filed without
filing GSTR-1 and GSTR-3B for the Year ?
No, it is mandatory to file FORM GSTR-1 and FORM GSTR-3B for FY before filing Annual return in FORM GSTR-9
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11. FAQ ‘s on ANNUAL RETURN TREY Q. N0. Question Answer 4
Whether any additional liability can be
declared through GSTR-9?
Yes, Additional liability for the FY not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return (Refer Instruction 3 under Form GSTR 9)
No, taxpayers cannot claim input tax credit unclaimed during FY through this return (Instruction 4)
Such persons would have to file GSTR-9 for the period under which they were under Regular Scheme and GSTR-9A for the period under which they were composition scheme. 5
Whether any additional input tax credit
can be claimed through GSTR-9 6
How would Annual Return be filed by a person who was under composition scheme for part of year and under regular scheme for remaining part of the Year
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12. Will consolidated summary of Form GSTR-1 be made available for the returns filed during the financial year?
Yes. Consolidated summary of all filed Form GSTR-1 statement for the relevant financial year is available for download in PDF format.
Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1 SUMMARY (PDF) option.
Will consolidated summary of Form GSTR-3B be made available for the returns filed during the financial year?
Yes. Consolidated summary of all returns filed in Form GSTR-3B for the relevant financial year is available for download in PDF format.
Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-3B SUMMARY (PDF) option. 12

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14. WHO CAN FI LE “NI L” ANNUAL RETURN
RP who has NOT made any outward supply (commonly known as sale); AND
RP who has NOT received any goods/services (commonly known as purchase); AND
RP who has NO other liability to report; AND
RP who has NOT claimed any credit; AND
RP who has NOT claimed any refund; AND
RP who has NOT received any order creating demand
There is no late fee paid/ to be paid etc. by the RP.
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15. OUTWARD SUPPLY LEGAL ASPECTS OF LEVY- COLLECTION - VALUATION

16. DEEMED SUPPLY – HOW TO IDENTIFY SCHEDULE I ?? SCHEDULE II ?? SCHEDULE III?

17. CONCEPTS FOR LEVY, COLLECTION AND DETERMINATION OF AGGREGATE TURNOVER
TAXABLE SUPPLY vs. NON TAXABLE SUPPLY vs. EXEMPT SUPPLY vs. ZERO RATED SUPPLY vs. NIL RATED SUPPLY vs. NON GST SUPPLY vs. NO SUPPLY

18. SUPPLY
Section: 2(108) “taxable supply” means a supply of goods or services or both which is leviable to tax under this Act;
Section 2(78) “non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act;
Illustrations:
High sea sale transactions,
Supply from custom bonded warehouse,
Supply from non-taxable territory to another non-taxable territory
Liquor for human consumption
Specified Petroleum Products

19. SUPPLY
Section 2(47): “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;
Section 16(1): “Zero rated Supply” means any of the following supplies of goods or services or both, namely:––
export of goods or services or both; or
supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

20. SUPPLY
Exempt Supply- Supply of Goods or services on which GST rate of 0 % is applicable are called exempted supply. Such goods or services, on which GST rate of 0% is notified under the GST Rate Notifications. Example are salt, jaggery, cereals etc.
Nil Rated Supply – Nil rated supplies are also covered under exempt supplies but may be referred as supplies of those goods or services which are wholly exempted under Section 11 of the GST Act.
Non GST Supply- Supply of goods or services on which GST is not leviable are called Non GST supply.
No Supply:- Supplied listed under Schedule-III, which are outside the scope of Section 7 are referred as no supplies.

21. VALUATION – RATE – CLASSIFICATION - CONSIDERATION - ETC
- VALUATION – OPEN MARKET VALUE
- COMPOSITE SUPPLY vs. MIXED SUPPLY vs. INDEPENDENT SUPPLY
- PRE GST TRANSACTION
- POST GST TRANSACTION
- BARTER
- FREE SUPPLIES
- WHETHER TAXABLE ADVANCES FORM PART OF AGGREGATE TURNOVER
- PLACE OF SUPPLY
- HSN AND DESCRIPTION
- INPUT TAX CREDIT
- AMENDMENTS ON THE GO
- CHANGES IN TAX RATES
- INTEREST
- PENALTY
- LATE FEE………………………………………………………………….

22. WHETHER TAXABLE TURNOVER IS VALUE OF SUPPLY? WHAT IS AGGREGATE TURNOVER? WHAT ALL NEEDS TO BE REPORTED?

23. STARTERS FOR DISCUSSION
REPORTABILITY OF TRANSACTIONS IN RETURNS AND INCLUDIBILITY IN AGGREGATE TURNOVER NEEDS TO BE DETERMINED 1. Proprietor for trading firm owns land in his name and cultivates fruits and vegetables which are sold in individual name. 2. Individual has property in own name which is let out to unregistered society as office. 3.Training and workshop income receipts in savings account of proprietor. 4. CA who is partner in firm has individual reciepts in savings account as miscellaneous income 5. Income from roadshows, concerts, exhibitions, content writing and consultancy in individual name shown as misc receipts

24. STARTERS FOR DISCUSSION
1. Whether interest income earned from saving bank, PPF and fixed deposit which is shown in individual files will come under the definition of supply and whether we have to show this in GSTR- 9? Whether income earned from residential house property which is shown in individual file is required to be reported in GSTR- 9? Will the answer vary if Individual Balance Sheet is separately prepared for Income Tax Purposes and is not a part of Business Balance Sheet?

25. Turnover – One demon, many faces
GSTR-3B
GSTR-1
Books
As per GST
Provisions
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26. GSTR 9 – HOW IT IS STRUCTURED

27. Broad Structure of Annual Return in FormGSTR-9
Part Particulars Table
Part-I
Basic information of Taxpayer
Table 1 to 3
Details of Outward and inward supplies made during the financial year
Part-II
Table 4 & 5
Part-III
Details of ITC for the financial year
Table 6 to 8
Part IV
Details of tax paid as declared in returns filed during the financial year
Table 9
Details of the previous financial year’s transactions reported in next Financial Year
Part V
Table 10 to 14
Part VI
Other information
Table 15 to 19
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28. Which tables in Form GSTR-9 has auto-populated data from filed Form GSTR-1 and Form GSTR-3B?
Below tables has auto-populated data, from already filed Form GSTR-1 and Form GSTR-3B of the relevant financial year:
Table 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable (Form GSTR 1)
Table 5. Details of Outward supplies made during the financial year on which tax is not payable (Form GSTR 1)
Table 6A. Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
Table 6G. Input Tax credit received from ISD
Table 6K. Transition Credit through TRAN-I (including revisions if any)
Table 6L. Transition Credit through TRAN-II
Table 9. Details of tax paid as declared in returns filed during the financial year 18

29. Which table in Form GSTR-9 has auto-populated data from Form GSTR-2A
Which table in Form GSTR-9 has auto-populated data from Form GSTR-2A? Can I edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9?
Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof) in Form GSTR-9 has auto-populated data from Form GSTR-2A of the relevant financial year.
Yes, one can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:
• Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
• Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
• Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column) 19

30. TREY Part II of Form GSTR-9 Table-4-
Details of advances, inward and outward supplies made during the financial year on which tax is payable
Table-5-
Details of Outward supplies made during the financial year on which tax is not payable
Table 4A to 4G: Details of Supplies (Without any amendment and Impact of Debit Note and Credit Note)
Table 5A to 5F: Supplies (Without any amendment and Impact of Debit Note and Credit Note)
Table 4I to 4L:Impact on Supplies as declared in Table 4A to 4G by way of Amendments and Debit and Credit Note
Table 5H to 5K: Impact on Supplies as declared in Table 5A to 5F by way of Amendments and Debit and Credit Note
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31. Details ofVariousTables inGSTR-1
Table Headings and Sub-Headings along with referred tables
Table 4
Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
Table 4A: Supplies to registered persons other than those (i) attracting reverse charge and (ii)
supplies made through ecommerce operator
Table 4B: Supplies to registered persons attracting tax on reverse charge basis
Table 4C: Supplies to registered persons through e-commerce operator attracting TCS (operator
wise, rate wise)
Table 5
Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
Table 5A: Outward supplies (other than supplies made through e-commerce operator, rate wise) Table 5B: Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
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32. Details ofVariousTables inGSTR-1
Table Headings and Sub-Headings along with referred tables 6
Zero rated supplies and Deemed Exports Table 6A: Exports
Table 6B: Supplies made to SEZ unit or SEZ Developer
Table 6C: Deemed exports
Table 7
Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
Table 7A: Intra-State supplies
Table 7B: Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
Table 8
Nil rated, exempted and non-GST outward supplies
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33. Details ofVariousTables inGSTR-1
Table Headings and Sub-Headings along with referred tables
Table 9
Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6
[including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]
Table 4: Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
Table 5: Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
Table 6: Zero rated supplies and Deemed Exports 10
Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in
Table 7
Table 7: Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 (Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh)
Table 11
Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period
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34. Figures in GSTR-9 : From GSTR-3B. or GSTR-1. Any other
Figures in GSTR-9 : From GSTR-3B ? or GSTR-1 ? Any other? Suggestive Treatment of Mismatches
Agenda of 31st GST Council Meeting for Approval of GSTR-9
If the payment of tax for a supply has been made in the return for FY , then supply is required to be declared in Part II of FORM GSTR-9. If payment for a supply has been made between April to September, 2018, then supply related to such payment shall be declared in Part V of FORM GSTR-9.
Instructions to GSTR-9
Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part.
Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR- 3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY , the transactions declared in April to September 2018 for the FY shall be declared), whichever is earlier.
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35. Relevant FAQ by IDTC of ICAI-December 2018
Q21 Whether supply made to registered person (B2B) as required in Table-4B also includes
outward supply on which tax is payable by recipient on reverse charge basis?
Ans. No, only outward supply made to registered person on which tax is payable on forward charge basis by supplier will be reported in Table 4B. Outward supplies under reverse charge shall be reported in Table-5C. e.g. in case of GTA operator filing his GSTR-9, he is required to report outward supply in Table-5C.
Q22 Where to report stock transfer made to another branch situated in another state if both are registered?
Ans. Since both branches are registered persons for a particular state, these transactions are
to be reported in supplies made to registered person (B2B) Table 4B.
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36. Relevant FAQ by IDTC of ICAI-December 2018
Q24 What is the meaning of deemed exports to be reported in Table-4E?
Ans. As per Notification No. 48/2017-central tax dated 18th October 2017, following supplies
are to be regarded as deemed exports: - Supply of goods against advance authorization.
- Supply of capital goods against EPCG authorization - Supply of goods to EOU (export- oriented undertakings) - Supply of gold by bank/PSU specified in Notification No. 50/2017- Customs dated 30th June, Since such supplies are notified as deemed export from 18th October 2017 only, supply before that will not be termed as deemed export.
Q25 Whether all advances on which tax is paid but subsequently got adjusted against invoices
shall also to be reported in Table-4F?
Ans. No, only outstanding advances as on 31st March 2018 on which tax was paid but invoice not issued against the same are to be reported in Table-4F.
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37. Relevant FAQ by IDTC of ICAI-December 2018
Q28 Whether credit note / debit note issued during in respect of transactions of July-17 to
March-18 is to be reported in Table 4I and 4J?
Ans. No, only credit note / debit note issued and disclosed in the GST returns between July-17 to March-18 is to be reported in 4I and 4J. If the issue date of credit note/debit note is ranging between July 2017 to March 2018 and if the same has been reported in the GST returns during the period April – September March 2019, then it will form part of Part V of the Annual return. However, if the issue date of the credit note/debit note is after 31st March 2018, then it needs to be reported in the Annual return of even though the invoice to which it relates may belong to the period
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38. Figures in GSTR-9 : From GSTR-3B. or GSTR-1. Any other
Figures in GSTR-9 : From GSTR-3B ? or GSTR-1 ? Any other? Suggestive Treatment of Mismatches
Details provided in GSTR-3B are relevant since the tax was discharged through GSTR-3B
The values being auto-populated in GSTR-9 are from GSTR-1 but details provided in GSTR-1 only have suggestive impact
The instructions mention that all supplies payment for which has been made through GSTR-3B are to be shown here.
If 3B was not filed accurately, details would have to be provided as per books of accounts.
Differential tax, if any arising upon the details shall be required to be paid. Last chance to rectify mismatches, though it is possible that mismatches MAY be called up for scrutiny / verification subsequently.
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39. Part III-Details of ITC for the Financial Year
Table 7:-Details of ITC Reversed and Ineligible ITC for the financial year
Table 8:-Other ITC related information (incl. Matching With GSTR-2A)
Table 6:-Details of ITC availed during the financial year
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40. Part-IV (Details of Tax Deposited)9
Description
Tax Payable
Paid Through Cash
Paid Through ITC
CGST
SGST
IGST
CESS
Cess
Interest
Late Fee
Penalty
Other

41. Part-VI ( Other Information)15
Particulars of Demands and Refunds
Details
CGST
SGST
IGST
CESS
PENALTY
LATE FEE
15A
Total Refund Claimed
15B
Total Refund Sanctioned
15C
Total Refund Rejected
15D
Total Refund Pending
15E
Total Demand of Taxes
15F
Total Tax Paid in respect of 15E
15G
Total Demand pending out of 15E above

42. Information on supply received from Composition dealer, Job work transaction and goods sent on approval but received after specified period
Details
Taxable Value
CGST
SGST
IGST
CESS
16A
Purchases from Composition Dealers
16B
Goods sent on Job Work but not returned in specified period 365 days
16C
Goods sent on Approval Basis but not returned in specified period 180 days

43. HSN wise summary of Sales & Purchases & Late Fee17
HSN wise summary of Sales
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
CGST
SGST
IGST
CESS
GSTR-1
Table-12 18
HSN wise summary of Purchases  19
Late fee payable and paid
Description
Payable
Paid
19A
19B

44. Last Date and Penal Provision
Last date of filing is 30/06/2019
Late fee is Rs. 200/- (Rs. 100/- CGST + Rs. 100/- SGST) per day
Subject to 0.5% (0.25% CGST % SGST) of the Turnover of the year

45. POINT TO REMEMBER
All returns in FORM GSTR-1 & FORM GSTR-3B have to be filed before filing of FORM GSTR-9
All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-9A;
HSN code may be declared only for those inward supplies whose value independently accounts for 10% or more of the total value of inward supplies;
Additional payments, if any, required to be paid can be done through FORM GST DRC-03 only in cash;
ITC cannot be availed through FORM GSTR-9 & FORM GSTR-9C;
All invoices pertaining to previous FY (irrespective of month in which such invoice is reported in FORM GSTR-1) would be auto-populated in Table 8A of FORM GSTR-9;
Value of “non-GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR-9;

46. Yours sincerely,
CA RAGINEE GOYAL, FCA, DISA (ICAI),