Article discusses Basic Documents required for Annual Return Form GSTR 9 which includes Documents Related to outward supply for Annual Return Form GSTR 9, Documents Related to Inward supply (RCM Applicable) for Annual Return Form GSTR 9, Documents Related to Input Tax Credit for Annual Return Form GSTR 9, Documents Related to HSN Summary for Annual Return Form GSTR 9 . Article also contains few points to keep in mind while filing Annual Return Form GSTR 9.

Documents Related to outward supply for Annual Return Form GSTR 9:

♠ Details of total outward supplies made during the year 2017-18 and taxes paid and payable thereon.

♠ Details of total outward supplies declared during the year 2017-18 and taxes paid and payable thereon.

♠ Details of outward supplies related to 2017-18 declared in return filled for the year 2018-19 and taxes paid and payable thereon along with reconciliation sheet for the same.

♠ Details of outward supplies related to 2017-18 and taxes paid and payable thereon, which has been not declared in any return filled for year 2017-18 and 2018-19 along with reconciliation sheet.

Documents Related to Inward supply (RCM Applicable) for Annual Return Form GSTR 9:

  • Details of inward supplies liable to reverse charges received during the  year 2017-18 and the amount of reverse charges paid and payable thereon.
  • Details of inward supplies liable to reverse charges declared during the year 2017-18 and the amount of reverse charges paid and payable thereon.
  • Details of inward supplies liable to reverse charges related to 2017-18 declared in return filled for the year 2018-19 and taxes paid and payable thereon along with reconciliation sheet for the same.
  • Details of inward supplies liable to reverse charges related to 2017-18 not declared in return filled for the year 2017-18 and 2018-19 and taxes paid and payable thereon along with reconciliation sheet for the same.

Documents Related to Input Tax Credit for Annual Return Form GSTR 9:

  • Details of total ITC Available for the year 2017-18.
  • Bifurcation of ITC in ITC on Inputs, Capital Goods and on Input Services.
  • Details of ITC Claimed in 3B filled for the year 2017-18.
  • Details of the ITC related to year 2017-18 and claimed in 3B filled for the year 2018-19.
  • Details of the ITC related to year 2017-18, which is not claimed in any 3B filled for the year 2017-18 and 2018-19.
  • Details of ineligible ITC availed for the year and reversal of the same for the year 2017-18.
  • Reconciliation of ITC Available with ITC Claimed and ITC as per Table 8A of GSTR 9.
  • Details of Invoices on which input credit has been taken and payment is not made within 180 days. Input of such invoices is to be reversed and can be claimed after payment of such invoices.
  • If any excess input is claimed and reversal is not made in any return filled for the year 2017-18 and 2018-19 then reversal is to be done in annual return and amount equal to such excess input is to be paid through DRC 03

Documents Related to HSN Summary for Annual Return Form GSTR 9:

  • Detail of Outward and Inward HSN Summary is optional for taxpayers having turnover below 1.5 Cr.
  • Detail of Outward and Inward HSN Summary in 2 Digit is mandatory to submit by the taxpayers having turnover between 1.5 Cr – 5.00 Cr.
  • Detail of Outward and Inward HSN Summary in 4 Digit is mandatory to submit by the taxpayers having turnover above 5.00 Cr.

Special Notes:

  • If any unpaid liability is identified for the year 2017-18 at the time of filling of GSTR 9, then such liability can be paid through DRC – 03.
  • If any excess credited which has been taken but not reversed in the return filled for the year 2017-18 and 2018-19, amount equal to such excess credit taken is required to be deposited through DRC -03 along with interest payable if any.
  • If any missed credit is identified which is not claimed in the returns filled for the year 2017-18 and 2018-19, cannot be claimed through filling of annual return GSTR 9, such credit will lapse.
  • GSTR 9 is required to file by all the taxpayer having GST registration as regular taxpayer.
  • GSTR 9 once file cannot be revised.

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7 Comments

  1. Vinod Kumar Banka says:

    What will be the treatment in GSTR – 9, if we have correctly shown the amount of outward supply in GSTR – 1 but shown excess amount in GSTR – 3B for the FY 2017-18 and GST paid accordingly on the excess amount. In FY 2018-19, excess amount of outward supply and Tax adjusted in GSTR-3B of 2018-19.

    As table 4 of GSTR 9 is autopopulated through GSTR 1 which is showing correct amount. We have added the excess sales in Table 4 and adjusted through Table 11. Now what is the adjustment requirement in Table – 9 & 14?

  2. HOZEFA says:

    WRONGLY CLAIM CGST SGST INSTEAD OF IGST IN 3B IN 17-18 BUT NO REIFICATION TILL MARCH-19
    3B IGST – 0 CGST – 145000 SGST – 145000
    2A IGST – 290000 CGST – 0 SGST -0
    TOTAL ITC DIFFERENCE IS ZERO
    IT IS UNFAIR TO PAY RS 290000 CASH WITH INTEREST AND NO ITC
    CAN I SHOW IN TABLE 12 AND 13 AND IN 8C
    ITS A AUDIT CASE . MOBILE NO – 9429845467

    1. calokeshjalan@gmail.com says:

      Please go through this case study. I hope you will get your query resolved.

      AS PER BOOKS OF ACCOUNT 2017-18 (AUDITED BALANCE SHEET)
      INWARD SUPPLY LIABLE TO RCM TAX (RCM)
      100000/- 5000/-

      LIABILITY AS PER 3B INPUT AS PER 3B
      2017-18 2018-19 2017-18 2018-19
      INWARD SUPPLY – – – –
      TAX – – – –

      GSTR 9 INWARD SUPPLY RCM PAYABLE INPUT/LIABILITY REMARK
      TABLE 4G 100,000.00 5,000.00 – INSERT
      TABLE 10 – – – NOTHING
      TABLE 13 – – – NOTHING

      NOTE : PAY THROUGH DRC 03 AND ITC WILL LAPSE BECAUSE NOT CLAIMED WITHIN TIME.

  3. Mahesh Kumar Gupta says:

    Nice informative article for GST professional or otherwise for valuers professional like us
    Thanks and keep us informed in future for your informative articles on corporate affairs and income tax as well as on GST

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