GSTR-9 : Annual return for the regular tax payer
(Due Date – 31st December of next F.Y.)
Before going to file the GSTR-9 annual return, we should have several data ready with us to provide in the annual return.
1. List of tax invoices (Taxable, Exempted & Non- GST Supplies) issued during the period in Excel which is matched with total sales of the tally and turnover declared in the audited financial statements.
2. List of tax invoices (Taxable, Exempted & Non- GST Supplies) reflected in GSTR-1. Details of monthly total outward supplies reflected in GSTR-1
3. Details of monthly total outward supplies( Taxable, Exempted & Non- GST Supplies) reflected in GSTR-3b
4. Reconciliation of E-Way bill data with the tax invoices( Taxable, Exempted & Non- GST Supplies) issued during the period GSTIN state wise
5. Points 1,2,3 and 4 must be matched with each other if there is any discrepancy then reasons must be identifiable.
6. List of Invoices on which RCM was applicable and considered in Financial Statements.
7. List of Invoices on which RCM was paid during the year.
8. Points 6 and 7 must be matched with each other if there is any discrepancy then reasons must be identifiable.
9. Reconciliation of advances received and GST paid for Services.
10. List of debit/credit notes issued during the period and reconciliation of the same with books of
11. In case company has the different units/branch all over India, then the stock transfer between units/branches also to be reconciled with the books.
12.Reconciliation discount given to the customer with purpose and recheck if the same under GST act allowed or not.
13. List of Invoices in specified format on which ITC has been claimed which is matched with the tally and the audited financial statements (Specified format attached herewith).
14. Details of monthly ITC claimed in GSTR-3b
15. Ensure all the input credit taken bills are uploaded by the suppliers and it is reflecting in the GSTR-2A.
16. Points 13,14 and 15 must be matched with each other if there is any discrepancy then reasons must be identifiable.
17. Ensure all the availed credits are eligible as per the act and the ineligible credits, common credits are reversed & accounted properly.
18. Check and ensure input credit taken on supplier invoices paid within 180 days, if not the same input to be reversed along with interest @18% p.a.
19. All the credit taken on TRAN-1 credit reflecting in the GST portal
20. List of Amendments of outward supplies made in GSTR-1 and GSTR-3B till the month of September following the end of financial year.
21. List of Amendments of Inward supplies made in GSTR-3B till the month of September following the end of financial year.
22. Calculate the Tax Liability due to amendments and make DRC-3 for the payment along with interest @18% p.a.
23. Details of GST refund / demands during the year.
24. List of Goods/ Capital goods transferred to the Job Worker.
25. List of supplies received from composition tax payers
26. List of goods sent on approval basis but not returned.
27. List of HSN wise summary of outward supplies.
28. List of HSN wise summary of inward supplies.
29. File by attaching the DSC of the Tax Payer.