Trudiogmor: Table 8 In Gstr 9

Table 8 In Gstr 9

In gstr 1 of fy 2018 19. Table 10 to 14 of gstr 9 explained in tamil duration.

What Is Gstr 9 How To File Gstr 9 Gstr9 Format Zoho Books

Here is a detailed explanation on how to fill tables 6 8 and 12 13 in the gstr 9 return.

Table 8 in gstr 9. The reason is that a few bills have not been entered by our suppliers in their gstr 1 during the period jul 17 to mar 19. The first section relates to the comparison of credit availed on forward charge by the taxpayer with the credit available as per inward supply uploaded by the suppliers in gstr 1 duly reflected in gstr 2a clause a to f of sl. Table 8 of the annual return form gstr 9 contains two sections.

The trade and industry have raised certain queries with respect to filing of this annual return which are being clarified as fol lows. 1 table 8a of gstr 9 will include all b2b invoices and debitcredit notes which are added or amended in next year ie. Gstr 9 is the annual return to be filed by registered taxpayers.

How shall we reconcile this difference. Needless to say the original records will be ignored in case of amendments. Actually the input claimed by us through 3b is greater than that auto populated from gstr 2a.

A information contained in form gstr 2a as on 01052019 shall be auto populated in table 8a of form gstr 9. Table 8 of form gstr 9 other itc related information requires reconciliation of itc details filed by the tax payer in form gstr 3b with system generated form gstr 2a. Table 8a to table 8d requires details for comparison of itc available as per gstr 2a and itc availed as per books of accounts.

In table 8 d of gstr 9 the system shows a difference amount. But it may happen that many taxpayers have availed credit in form gstr 3b based on invoices of suppliers which may or may not match with form gstr 2a which was not even available in initial period of gst introduction. Table 8a to 8d details may not be filled here in gstr 9 but can be uploaded in pdf format in gstr 9c without ca certification.

Subject to filing them by the cut off due date of gstr 1s for fy 18 19 which is 30 apr 2019. The last date for filing of annual return in form gstr 9 is 30th june 2019.

How To Fill Gstr 9 Annual Returns In Gst