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Introduction: Filing GSTR9 annual return in India involves meticulous reporting of sales, purchase, and RCM data. Understanding the details and legal implications is crucial for businesses to ensure compliance with tax regulations.

GSTR-9 Annual Return Form Provides Information about Sales, Purchase, RCM, ITC Received in GSTR2B, HSN Summary, GST Payment Details-Tax, Interest, Late Fees & Other GST Related Details.

GSTR-9 Annual Return Filing is Optional for Those who are having Below Rs.2CR Turnover in a Financial Year.

GSTR-9 is Compulsory Filing for Above Rs.2 Cr Turnover.

GSTR9- is Filed on or before 31st December of Year following the relevant Financial Year.

GSTR-9 can be filed online or offline by creating JSON File & uploading at GST Portal.

SALES, PURCHASE & RCM DATA FOR FILLING GSTR-9 ANNUAL RETURN

SALES DETAILS

Particulars Row No. Taxable Value IGST CGST SGST Rate Shown in GSTR3B
Sales — B2B 1 5,40,000 12,000 7,500 7,500 5.00% YES
Sales — B2B 2 1,11,111 5,000 7,500 7,500 18.00% NO
Sales — B2CS 3 2,50,000 10,000 10,000 10,000 12.00% YES
Sales — B2B 4 53,571 5,000 5,000 5,000 28.00% YES
Gross Sales 5=1+2+3+4 9,54,682 32,000 30,000 30,000
Sales Returns — B2B 6 -36,000 -1,000 -400 -400 5.00% NO
Sales Returns — B2B 7 -12,222 -1,000 -600 -600 18.00% YES
Net Sales 8=5-6-7 9,06,460 30,000 29,000 29,000

Note :- If Shown in GSTR3B is YES, It means data is shown in Same Year in GSTR3B

Note :- If Shown in GSTR3B is NO, It means data is shown in Next Year in GSTR3B

PURCHASE DETAILS

Particulars Row No. Taxable Value IGST CGST SGST Rate Shown in GSTR3B
Purchase — Inputs 9 2,00,000 5,000 2,500 2,500 5.00% YES
Purchase — Capital Goods 10 1,25,000 7,500 7,500 7,500 18.00% YES
Purchase — Input Services 11 2,29,167 7,500 10,000 10,000 12.00% YES
Purchase — Input Services 12 53,571 5,000 5,000 5,000 28.00% NO
Gross Purchases 13=9+10+11+12 6,07,738 25,000 25,000 25,000
Purchase — Input Services 14 -36,000 -1,000 -400 -400 5.00% NO
Purchase — Capital Goods 15 -12,222 -1,000 -600 -600 18.00% YES
Net Purchases of Current Year 16=13-14-15 5,59,516 23,000 24,000 24,000

Purchase of Previous Year 17 1,00,000 1,000 500 500
Sales of Previous Year 18 1,50,000 1,500

RCM Details

Particulars Row No. Taxable Value IGST CGST SGST Rate Shown in GSTR3B
RCM Liability — Input Services 19 1,00,000 2,500 2,500 5.00% YES

FILLING OF GSTR9 ANNUAL RETURN

Filling of Sales Details in GSTR9 Annual Return

Particulars Row No. Taxable Value IGST CGST SGST
Point No.4 B2B 1 & 4 5,93,571 17,000 12,500 12,500
Point No.4 B2CS 3 2,50,000 10,000 10,000 10,000
Point No.4 CN 7 -12,222 -1,000 -600 -600
Point No.4G — RCM 19 1,00,000 2,500 2,500
Point No.10 2 1,11,111 5,000 7,500 7,500
Point No.11 6 -36,000 -1,000 -400 -400
Total As Per Books of Point No.10 to 13 9,06,460 30,000 29,000 29,000

Kindly check this total Match with Row No.8 Sales Tally Data Reflecting above.

Filling of Purchase Details in GSTR9 Annual Return

Particulars Row No. IGST CGST SGST
Point No.6A As Per GSTR3B Autopopulate 20,000 22,400 22,400
Point No.6B — Inputs 9 5,000 2,500 2,500
Point No.6B — Capital Goods 10 & 15 6,500 6,900 6,900
Point No.6B — Input Services 11 7,500 10,000 10,000
Point No.6C — RCM Input Serivces 19 2,500 2,500
Point No.6J Autopopulate 1,000 500 500
Point No.6M 17 1,000 500 500

Kindly Check Point No.6J & 6M must match related to Previous Year brought forward

Particulars Row No. IGST CGST SGST
Point No.8A — As Per GSTR2A/2B Autopopulate 23,500 24,500 24,500
Point No.8B Point No.6B Total 19,000 19,400 19,400
Point No.8C 12 & 14 4,000 4,600 4,600
Point No.8D D=A-B-C 500 500 500
Point No.8E — Ineligible Credit in2B Point No.8D 500 500 500

Point No.9

Particulars Liability Cash
Utilised
ITC Utilised DRC-03 Row No.18 Net Payable
Remarks Autopopulate–As Per GSTR3B
IGST 26,000 4,500 20,000 1,500
CGST 24,400 2,000 22,400
SGST 24,400 2,000 22,400
Interest 150 150
Late Fees 50 50

Note — Point No.9 will autopopulate Liability, Cash Utilised & ITC Utilised & You have to Prepare above working in Excel for your verification that Net Payable is Rs.0 or not, As I had Prepared Here.

If your liability is arising then file DRC-03 with Interest & fill the above details. DRC-03 is filed after payment of GST Challan of Liability Arising.

Point No. 10 to 13

Particulars Row No. Taxable Value IGST CGST SGST
Sales Shown in Next Year 2 1,11,111 5,000 7,500 7,500
Sales Returns Shown in Next Year 6 -36,000 -1,000 -400 -400
ITC Reversed in Next Year 14 -1,000 -400 -400
ITC Claimed in Next Year 12 5,000 5,000 5,000

Point No.17 HSN Codes Related to Sales

HSN Code UQC Description Total Qty Total Taxable Value Rate of Tax IGST CGST SGST CESS
4501 KGS-Kilo grams Autopopulate 2000 5,04,000 5% 11,000 7,100 7,100
1501 BAG-Bags Autopopulate 1000 2,50,000 12% 10,000 10,000 10,000
2501 BDL-Bundels Autopopulate 3000 98,889 18% 4,000 6,900 6,900
3501 CAN-Cans Autopopulate 4000 53,571 28% 5,000 5,000 5,000
Total Sales As Per Books 9,06,460 30,000 29,000 29,000

Point No.18 HSN Codes Related to Purchases

HSN Code UQC Description Total Qty Total Taxable Value Rate of Tax IGST CGST SGST CESS
4501 KGS-Kilo grams Autopopulate 2000 1,64,000 5% 4,000 2,100 2,100
1501 BAG-Bags Autopopulate 1000 2,29,167 12% 7,500 10,000 10,000
2501 BDL-Bundels Autopopulate 3000 1,12,778 18% 6,500 6,900 6,900
3501 CAN-Cans Autopopulate 4000 53,571 28% 5,000 5,000 5,000
Total Purchases As Per Books 5,59,516 23,000 24,000 24,000

Conclusion: Accurate reporting of sales, purchase, and RCM data in GSTR9 annual return is vital for businesses in India to maintain compliance with tax laws. By understanding the nuances of filling out this form, businesses can avoid penalties and ensure smooth operations within the regulatory framework.

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