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annual return

14 March 2019

In Gstr-9 while showing turnover on which output liability to be declared
turnover as per books of accounts or as per gstr-1 is to be taken.

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5 Replies

Mohit lodhi (student) (952 Points)
Replied 14 March 2019

as per GSTR-1

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Mondira Saha (GST) (3925 Points)
Replied 14 March 2019

as per books of accounts.. if there is any laibility then you can pay this by form DRC-03

Conclusion - if you not shown your supply as per your BOA then mismatch stand there ...

Mohit lodhi (student) (952 Points)
Replied 14 March 2019

No, as per department instructions your annual return should be as per GSTR-1 and if there is any difference between GSTR-1 and BOA then amend your GSTR-1 as per BOA and show it in ''amendments in Currect financial year''.

Anshuman Basu (account -GST) (1556 Points)
Replied 14 March 2019

in which column we show the amended figure in Gstr 9

Mohit lodhi (student) (952 Points)
Replied 14 March 2019

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.

10. Supplies / tax declared through Amendments (+) (net of debit notes)

11. Supplies / tax reduced through Amendments (-) (net of credit notes)