Where to enter import of goods in GSTR9 Annual Return
Laltha Zuala (153 Points)
18 October 2021Laltha Zuala (153 Points)
18 October 2021
prasad Nilugal
( GST Practitioner & Accounts )
(14606 Points)
Replied 18 October 2021
Laltha Zuala
(153 Points)
Replied 18 October 2021
As per the instructions for GSTR9 written in FORMS for GST (issued by CBIC), it is written "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, 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." It does not mention aggregate value of all import of goods, but only that of 'import of services.'
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