OUTPUT LIABILITY OF POINT 4, 10 & 11 of GST ANNUAL RETURN FY 2018-19

Sales Part Illustration Illustration -1 Illustration -2 Illustration -3
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
Sales as per Books FY 18-19 42000 30000 30000 42000 30000 30000 42000 30000 30000
Sales Returns as per Books FY 18-19 2000 1000 1000 2000 1000 1000 2000 1000 1000
Point 10 as per GSTR9 FY 17-18 1000 2000 2000 0 0 0 0 0 0
Point 11 as per GSTR9 FY 17-18 0 0 0 3000 1000 1000 3000 1000 1000
Liability as per GSTR3B FY 18-19 37000 30000 30000 39000 31000 31000 34000 28000 28000
Liability shown in GSTR3B in FY 19-20 of FY 18-19 0 0 0 0 0 0 3000 3000 3000
Sales Returns shown in GSTR3B in FY 19-20 of FY 18-19 0 0 0 1000 500 500 0 0 0
DRC-03 Filed of GSTR9 of FY 2018-19 4000 1000 1000 0 0 0 0 0 0

Sales Part Solution Solution -1 Solution -2 Solution -3
Point -4 Point -4 Point -4
Particulars IGST CGST SGST IGST CGST SGST CGST SGST
B2B & B2CS 42000 30000 30000 42000 30000 30000 39000 27000 27000
Credit Note 2000 1000 1000 1000 500 500 2000 1000 1000
Total Point -4 40000 29000 29000 41000 29500 29500 37000 26000 26000

Point -10 & 11 Point -10 & 11 Point -10 & 11
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
Point 10 0 0 0 0 0 0 3000 3000 3000
Point 11 0 0 0 1000 500 500 0 0 0
Total as per Books (Point 4 +Point 10 – Point 11) 40000 29000 29000 40000 29000 29000 40000 29000 29000

Liability Working
Particulars Point -4 Point 10 17-18 Point 11 17-18 DRC-03 GSTR3B FY 18-19 Net Status
Illustration -1 (IGST + CGST + SGST) 98000 5000 0 6000 97000 0 Zero
Illustration -2 (IGST + CGST + SGST) 100000 0 5000 0 101000 -6000 Refund
Illustration -3 (IGST + CGST + SGST) 89000 0 5000 0 90000 -6000 Refund

ITC CREDIT OF POINT 6, 8, 12 & POINT 13 FOR GST ANNUAL RETURN FY 2018-19

ITC Part Illustration Illustration -1 Illustration -2 Illustration -3
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
Net ITC as per Books FY 18-19 35000 25000 25000 35000 25000 25000 35000 25000 25000
ITC as per GSTR3B FY 18-19 30000 20000 20000 30000 20000   20000 40000 30000 30000
DRC-03 of GSTR9 of FY 18-19 0 0 0 0 0 0 5000 0 0
Point 13 in GSTR9 of FY 17-18 0 0 0 5000 2000 2000 0 3000 3000
Point 8A of GSTR9 of FY 18-19(GSTR2A) 34000 23000 23000 34000 23000 23000 34000 23000 23000
ITC Reversal of FY 18-19 in FY 19-20 0 0 0 0 0 0 0 2000 2000
ITC of FY 18-19 claimed in FY 19-20 5000 5000 5000 10000 7000 7000 0 0 0

ITC Part Point -6 Solution Solution -1 Solution -2 Solution -3
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
Point 6A As per GSTR3B 30000 20000 20000 30000 20000 20000 40000 30000 30000
Point 6B to 6H 30000 20000 20000 25000 18000 18000 35000 25000 25000
Point 6J 0 0 0 0 0 0 5000 2000 2000
Point 6M = ITC Claimed in FY 18-19 of FY 17-18 0 0 0 5000 2000 2000 0 3000 3000

ITC Part Point -8 Solution Solution -1 Solution -2 Solution -3
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
Point No.8A 34000 23000 23000 34000 23000 23000 34000 23000 23000
Point No.8B = Point 6B to Point 6H 30000 20000 20000 25000 18000 18000 35000 25000 25000
8C= ITC Claimed in FY 19-20 of FY 18-19 5000 5000 5000 10000 7000 7000 0 0 0
Point No.8D = (8A – 8B – 8C) -1000 -2000 -2000 -1000 -2000 -2000 -1000 -2000 -2000

Point 8D Working Prepared for Crossverification

Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
As per GSTR2A -Point 8A 34000 23000 23000 34000 23000 23000 34000 23000 23000
Net ITC As per Books 35000 25000 25000 35000 25000 25000 35000 25000 25000
Difference = Point 8D -1000 -2000 -2000 -1000 -2000 -2000 -1000 -2000 -2000

ITC Part Point -12 & 13 Solution Solution -1 Solution -2 Solution -3
Particulars IGST CGST SGST IGST CGST SGST IGST CGST SGST
FY 18-19 Point 12 0 0 0 0 0 0 0 2000 2000
FY 18-19 Point 13 5000 5000 5000 10000 7000 7000 0 0 0

Point 9 Working as per above Illustrations of GST Annual Return FY 18-19

Particulars Head Point -9 Liability Cash Utilised ITC Utilised DRC-03 Point 10 FY 17-18 Net
Solution-1 IGST 40000 7000 30000 4000 -1000 0
CGST 29000 10000 20000 1000 -2000 0
SGST 29000 10000 20000 1000 -2000 0

Particulars Head Point -9 Liability Cash Utilised ITC Utilised DRC-03 Point 11 FY 17-18 Net Refund
Solution-2 IGST 41000 9000 30000 0 3000 -1000
CGST 29500 11000 20000 0 1000 -2500
SGST 29500 11000 20000 0 1000 -2500

Particulars Head Point -9 Liability Cash Utilised ITC Utilised DRC-03 Point 11 FY 17-18 Net Refund
Solution-3 IGST 42000 0 34000 5000 3000 0
CGST 26000 0 28000 0 1000 -3000
SGST 26000 0 28000 0 1000 -3000

Note :- Claim Refund by filling Refund Application

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Name: RB
Qualification: Post Graduate
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Location: Maharashtra, IN
Member Since: 26 May 2020 | Total Posts: 3

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