Become a Govt. Certified GST Practitioner. Batch begins 18th Nov. Register Now!

Annual Return

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax) (519 Points)

24 September 2020

IN GSTR-9 - The Annual Return for the year 2018-19 I have a query regarding disclosure of details in Table 10 to 14 of the Form: In this form in these tables do we also disclose the details of transactions related to FY 2017-18 which were also shown in the GSTR-9 Return for the FY 2017-18? or only the details of the transactions related to 2018-19 carried out in FY 2019-20 are to be shown?

Reply
Follow
Share

3 Replies

CA Kushwanth AVSR (CA in Practice CMA by Qualification) (1593 Points)
Replied 24 September 2020

If you are filing the GST Annual Return for the FY 18-19 then only the details of FY 18-19 which were shown in the FY 19-20 returns.

Upgrade to CAclubindia Pro. Subscribe Now!

NISHANT SHAH (Tax Practioner) (235 Points)
Replied 24 September 2020

please go through this notification

https://gstcouncil.gov.in/sites/default/files/Notifications-dynamic/notfctn-56-central-tax-english-2019.pdf

Shivam RC (Student) (23683 Points)
Replied 25 September 2020

Part V of FORM GSTR-9 ( Table 10 to Table 14 ) requires the details of transactions pertaining to April 2019 to September 2019 for FY 2018-19.

All the Debit Notes, Credit Notes issued, ITC Claimed and ITC Reversed for FY 2018-19 which are reported during the period April 2019 to September 2019 needs to be captured in Table No. 10, 11, 12, 13 and 14 of Part V of FORM GSTR-9.

2 Like