Pre-preparation for filling of Annual Return form GSTR 9

CA Lokesh Jalan , Last updated: 28 June 2019
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Introduction of GSTR 9

All the entities having GST registration as regular taxpayers are required to file annual return in form GSTR 9 for the financial year 2017-18 irrespective of their turnover during the return period. Hence an entity having no transaction during the year is also required to file GSTR 9.

A registered taxpayer whose registration has been cancelled during the year is also required to file annual return unless final return has been filed and cancellation completed before 31st March 2018. It is mandatory to file Form GSTR 1 and Form GSTR 3B for the F Y 2017-18 before filling this return.

Preparation of GSTR 9

Before filling GSTR 9 we need to get a complete set of data, which we need to fill in the GSTR 9 Form. Once you are ready with your data, GSTR Filling becomes very easy. The database for this purpose includes:

Outward Supply and Tax Payable thereon

• As per books
• As per 3B Filled For the F.Y. 2017-18
• As per GSTR 1 Filled for the F.Y. 2017-18
• As Declared in the 3B filled for the F.Y. 2018-19, but related to F.Y. 2017-18
• Any Outward Supply not declared in 3B either in F.Y. 2017-18 or 2018-19
• Any outward supply declared in excess but not rectified in any 3B in F.Y. 2017-18 or F.Y. 2018-19.

Inward Supply Liable to Reverse Charge

• As per books
• As per 3B Filled For the F.Y. 2017-18
• As Declared in the 3B filled for the F.Y. 2018-19, but related to F.Y. 2017-18
• Any Inward Supply not declared in 3B either in F.Y. 2017-18 or F.Y. 2018-19

Input Tax Credit

• As per books
• As per 3B Filled For the F.Y. 2017-18
• As Claimed in the 3B filled for the F.Y. 2018-19, but related to F.Y. 2017-18
• Any Input not claimed in 3B either in F.Y. 2017-18 or F.Y. 2018-19
• Any Excess Claim of Input not rectified in 3B either in F.Y. 2017-18 or F.Y. 2018-19
• Bifurcation of ITC claimed into ITC on Input, Capital Goods and on Input Services.

Ineligible Input Tax Credit and Reversal

• As per books
• As per 3B Filled For the F.Y. 2017-18
• As Reversed in the 3B filled for the F.Y. 2018-19, but related to F.Y. 2017-18
• Any Input not Reversed in 3B either in F.Y. 2017-18 or F.Y. 2018-19

Reconciliation of Invoices for Inward Supplies

• Available in Books and 2A (Matched Invoices)
• Available in Books but not in 2A (Mismatched Invoices)
• Available in Books and in 2A with some difference (Partly Matched)
• Not Available in Books but in 2A (Mismatched Invoices)

Reconciliation of Total Taxes Payable and Paid

• As per books
• As per 3B Filled For the F.Y. 2017-18
• Any adjustment made in FY 2018-19, related to F Y 2017-18
• Any Excess Payment of Short Payment of Taxes for the year 2017-18 not adjusted up to filling of 3B for March 2019.

The author can also be reached at calokeshjalan@gmail.com

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CA Lokesh Jalan
(CA)
Category GST Report

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Comments

01 July 2019 Prathibha

Sir, GSTR 9 , Table PT.iii Sr.No 8 doesn't take effect of ITC reversed in 7. I am getting difference in 8 D ( Reconciliation + ITC reversed 17-18, claimed same in 18-19l

29 June 2019 Yash Jain

Sir if there is a mismatch in GSTR-1 and GSTR-3B i.e. if we have declared correct sales and output tax liability in GSTR-1 but we have declared less amount of sales and liability in GSTR-3B in comparison to GSTR-1 and later on we rectified GSTR-3B in FY 2018-19, then as per which return (1 or 3B) we should fill Point 04 of Annual Return

01 July 2019 Usha Shree Naidu
@Yash Jain as per GSTR 3B of 17-18 in Point 4 and rectified data in 18-19 should be entered in Table 10,11. Please verify ICAI Handbook on GSTR 9 for full clarification. This point is covered with various examples in it.

29 June 2019 Ankush Dhuri

As per latest circular reconciliation of GSTR-2A and input taken in 3B return will not be considered. this data to be kept by recepient only for info purpose. Is is right?