GST Annual

return and Audit

Srinath AP

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Contents
▪ Applicability
▪ Due Date
▪ Type of forms
▪ Details of Form GSTR 9
▪ Details of Form GSTR 9C
▪ Few Issues in GSTR 9
▪ Late Fees

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Annual Return - Applicability
▪ All the registered taxable persons under GST other
than
▪ Taxpayers opting Composition scheme - GSTR-9A
▪ Casual Taxable Person
▪ Input service distributors
▪ Non-resident taxable persons
▪ Persons paying TDS

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Annual Return - Due Date
▪ Due date is on or before 31st December of the
subsequent financial year.
▪ For FY 2018-19 the due date for filing GSTR 9 is
31st December 2019
▪ No revision possible.

▪ For FY 2017-18, the due date is extended till

30th June 2019

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Annual Return - Types of forms
▪ GSTR 9: To be filed by the regular taxpayers filing
GSTR 1, and GSTR 3B.
▪ GSTR 9A: To be filed by the persons registered
under composition scheme
▪ GSTR 9B: To be filed by the e-commerce operators
▪ GSTR 9C: To be filed by the taxpayers whose
annual turnover exceeds Rs 2 crores. Such
taxpayers to get their accounts audited and file a
reconciliation statement

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Annual Return - Types of forms
▪ GSTR 9: To be filed by the regular taxpayers filing
GSTR 1, and GSTR 3B.
▪ GSTR 9A: To be filed by the persons registered
under composition scheme
▪ GSTR 9B: To be filed by the e-commerce operators
▪ GSTR 9C: To be filed by the taxpayers whose
annual turnover exceeds Rs 2 crores. Such
taxpayers to get their accounts audited and file a
reconciliation statement

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Turnover criteria for 9C
▪ How to determine a criteria for turnover – From July
2017 or the whole year

▪ Should be seen for the whole year

▪ Also includes exempted turnover

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GSTR 9 –
Annual return

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Details for GSTR – 9 - Part I
▪ Basic Details – Auto populated
▪ Financial Year
▪ GSTIN
▪ Name

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Details for GSTR – 9 - Part II – Table 4
Table Instructions
No.
4A Value of supplies made to consumers and unregistered persons.
To be given net of credit notes or debit notes.Table 5, Table 7
along w ith respective amendments in Table 9 and Table 10 of
FORM GSTR-1
4B Value of supplies made to registered persons. Table 4A and
Table 4C of FORM GSTR-1.

4C Value of exports (except supplies to SEZs) on w hich tax has been

paid. Table 6A of FORM GSTR-1
4D Value of supplies to SEZs on w hich tax has been paid. Table
6B of GSTR-1
4E Value of supplies in the nature of deemed exports on w hich tax
has been paid. Table 6C of FORM GSTR-1

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Details for GSTR – 9 - Part II – Table 4
Table Instructions
No.
4F Details of all unadjusted advances. Table 11A of FORM GSTR-1

4G Value of all inward supplies on which reverse charge basis.

Table 3.1(d) of FORM GSTR-3B
4I Value of credit notes issued for supplies made to registered
persons - (4B), (4C), (4D) and (4E). Table 9B of FORM GSTR-1

4J Value of debit notes issued for supplies made to registered

persons - (4B), (4C), (4D) and (4E). Table 9B of FORM GSTR-1.
4K & 4L Details of amendments for supplies to registered persons - (4B),
(4C), (4D), (4E), (4I), (4J). Table 9A and Table 9C of FORM
GSTR-1

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Details for GSTR – 9 - Part II – Table 5
Table Instructions
No.
5A Value of exports (except supplies to SEZs) on which tax has
not been paid. Table 6A of FORM GSTR-1
5B Value of supplies to SEZs on which tax has not been paid. Table
6B of GSTR-1.
5C Value of supplies made to registered persons - tax payable
on reverse charge basis. Table 4B of FORM GSTR-1

5D,5E Value of exempted, Nil Rated and Non-GST supplies. Table

and 5F 8 of FORM GSTR-1.
5H and Value of credit notes and debit notes issued for supplies in
5I 5A,5B,5C, 5D, 5E and 5F. Table 9B of FORM GSTR-1

5J & 5K Details of amendments made to exports and supplies to SEZs.

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Details for GSTR – 9 - Part III – Table 6
Table Instructions
No.
6A Total ITC availed. Table 4A of FORM GSTR-3B - Auto-
populated here.
6B Value of ITC availed on all inw ard supplies - other than ITC on
reverse charge basis including capital goods. Table 4(A)(5) of
FORM GSTR-3B.
6C Value of ITC availed on inw ard supplies received from
unregistered persons on w hich tax is payable on reverse
charge. Table 4(A)(3) of FORM GSTR-3B
6D Value of ITC availed on inw ard supplies received from
registered persons on w hich tax is payable on reverse charge.
Table 4(A)(3) of FORM GSTR-3B.
6E Details of ITC availed on import of goods. Table 4(A)(1) of
FORM GSTR-3B

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Details for GSTR – 9 - Part III – Table 6
Table Instructions
No.
6F Details of ITC availed on import of services . Table 4(A)(2) of
FORM GSTR- 3B
6G Value of ITC received from ISD . Table 4(A)(4) of FORM
GSTR-3B
6H Value of ITC availed, reversed and reclaimed
6J The difference between ITC availed through FORM GSTR-3B
and ITC declared in row B to H. Should be Zero
6K, 6L Details of transition credit received in the electronic credit
ledger - FORM GST TRAN-I and TRAN - II
6M Details of ITC availed not covered above.

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Details for GSTR – 9 - Part III – Table 7

Table No. Instructions

7A, 7B, Details of ITC reversed due to ineligibility or reversals

7C, 7D, inlcuding reversals of TRAN 1 credit. Table 4(B) of FORM GSTR-
7E, 7F, 3B
7G and 7H

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Details for GSTR – 9 - Part III – Table 8
Table No. Instructions

8A The total credit available for inwards supplies and reflected in

FORM GSTR-2A. Auto Populated.
8B The ITC as declared in Table 6B and 6H - auto-populated
8C Value of ITC availed on all inward supplies received during
July 2017 to March 2018 but credit on which was availed
8E & 8F subsequently.
Value of the ITCTable
which4(A)(5) of FORM in
was available GSTR-3B
FORM GSTR- 2A not
availed in FORM GSTR-3B. The ITC should be classified as
credit was available and not availed or the credit was
ineligible.
8G Aggregate value of IGST paid at the time of imports
8H The ITC as declared in Table 6E shall be auto-populated here.
8K The ITC which shall lapse for the current financial year

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Details for GSTR – 9 - Part IV – Table 9

Actual tax paid during the financial year – including late fees,
penalty, interest and others. - Table 6.1 of FORM GSTR-3B

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Details for GSTR – 9 - Part V – Table 10 to 14
Table No. Instructions

10 & 11 Details of additions or amendments to any of the supplies

declared in the returns of the 2017-18 but amendments were
furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1
of 2018-19
12 Value of reversal of ITC which was availed in the 2017-18
but reversed in returns filed for 2018-19 in Table 4(B) of
FORM GSTR-3B
13 Details of ITC for goods or services received in the 2017-18 but
ITC for the same was availed in returns filed for 2018-19
Table 4(A) of FORM GSTR-3B

Table – 14 – Details of tax paid for the above

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Details for GSTR – 9 - Part VI – Table 15

Value of refunds claimed, sanctioned, rejected and pending for

processing. Will not include details of non-GST refund claims.

Value of demands of taxes for and taxes paid out of the total value of
confirmed demand and demands pending recovery

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Details for GSTR – 9 - Part VI – Table 16

16A Value of supplies received from

composition taxpayers. Table 5 of FORM
GSTR-3B
16B Value of all supplies from the principal to
the job-worker
16C Value of all supplies for goods which
were sent on approval basis but were
not returned within 180 days

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Details for GSTR 9 - Part VI – Table 17 to 19

17 & 18 Summary of supplies effected and received against a

HSN code. Optional for taxpayers with annual turnover
upto ₹ 1.50 Cr. Mandatory to report HSN code at two
digits level if turnover is between ₹ 1.50 Cr and ₹ 5.00
Cr and at four digits’ level if turnover is above ₹ 5.00
Cr. Table 12 of FORM GSTR- 1

Table -19 - Late fee will be payable if annual return is filed after the due date.

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GSTR 9C –
Reconciliation
statement

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Basics – 9C - Part I
GSTR-9C a reconciliation between statement
the GSTR-9 filed and Audited Financial
statements of the taxpayer.

To be certified by CA or CMA. Not PAN based

– Based on GSTIN

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Details for GSTR – 9C - Part I - Basics
▪ Basic Details – Auto populated
▪ Financial Year
▪ GSTIN
▪ Name
▪ Audit under any other law- to be filled in

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9C - Reconciliation of Gross Turnover
5A. Turnover as per audited financial statements for the State

5B. Unbilled revenue at the beginning of Financial Year

5C. Unadjusted advances at the end of the Financial Year

5D. Deemed Supply under Schedule I

5E. Credit Notes issued after the end of the financial year not reflected in the annual return

5F. Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible
under GST

5G. Turnover from April 2017 to June 2017

5H. Unbilled revenue at the end of Financial Year

5I. Unadjusted Advances at the beginning of the Financial Year

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9C - Reconciliation of Gross Turnover
5J. Credit notes accounted for in the audited Annual Financial Statement but are not permissible
under GST
5K. Adjustments on account of supply of goods by SEZ units to DTA Units
5L. Turnover for the period under composition scheme
5M. Adjustments in turnover under section 15 and rules thereunder
5N. Adjustments in turnover due to foreign exchange fluctuations
5O. Adjustments in turnover due to reasons not listed above
5P. Annual turnover after adjustments as above
5Q.Turnover as declared in Annual Return (GSTR9)
5R. Un-Reconciled turnover (Q - P)

Table 6 should state the reasons for Unreconciled difference in Annual Gross
Turnover

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9C - Reconciliation of Taxable Turnover
7A. Annual turnover after adjustments (from 5P above)
7B. Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover
7C. Zero rated supplies without payment of tax
7D. Supplies on which tax is to be paid by the recipient on reverse charge basis
7E. Taxable turnover as per adjustments above (A-B-C-D)
7F. Taxable turnover as per liability declared in Annual Return (GSTR9)
7G. Unreconciled taxable turnover (F-E)

Table 8 should state the reasons for Unreconciled difference in Annual

Taxable Turnover

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9C - Reconciliation of rate wise liability

9A to 9O tax rates, interest, penalty, late fee and others

9P. Total amount to be paid as per tables above
9Q. Total amount paid as declared in Annual Return (GSTR 9)
9R. Unreconciled payment of amount (PT1)

Table 10 should state the reasons for Unreconciled payment of amount

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9C - Reconciliation of rate wise liability

9A to 9O tax rates, interest, penalty, late fee and others

9P. Total amount to be paid as per tables above
9Q. Total amount paid as declared in Annual Return (GSTR 9)
9R. Unreconciled payment of amount (PT1)

Table 10 should state the reasons for Unreconciled payment of amount

Table 11 should state the additional amount payable not paid on account of
unreconciled amount

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9C - Reconciliation of ITC
12A. ITC availed as per audited Annual Financial Statement for
the State
12B. ITC booked in earlier Financial Years claimed in current
Financial Year
12C. ITC booked in current Financial Year to be claimed in
subsequent Financial Years
12D. ITC availed as per books of account
12E. ITC claimed in Annual Return (GSTR9)
12F. Un-reconciled ITC

Table 13 should state the reasons for Unreconciled ITC

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9C - Reconciliation of expense wise ITC
14A. Purchases 14K. Entertainment charges
14B. Freight/ Carriage 14L. Stationery expenses
14C. Power & Fuel 14M. Repair & Maintenance
14D. Imported goods 14N. Miscellaneous
14E. Rent & Insurance 14O. Capital goods
14F. Goods lost, stolen, destroyed etc 14P& Q. Other expenes
14G. Royalties 14R. Total amount of eligible ITC availed
14H. Employees' Cost 14S. ITC claimed in Annual Return (GSTR9)
14I. Conveyance Charges 14T. Unreconciled ITC
14J. Bank charges

Table 15 should state the reasons for Unreconciled expenses wise ITC

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Issues in GSTR 9
▪ GSTR-9A to be filed for the period for which
taxpayer was registered as composition
taxpayer and for the remaining financial year
GSTR-9 has to be filed.

▪ Even if the registration is cancelled, GSTR-9

has to be filed.

▪ Even for NIL Turnover, GSTR 9 has to be filed.

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Late Fees
▪ Late fee for belated filing of GSTR-9 is Rs.100
per day subject to maximum of 0.25% of
turnover.
▪ Similar provision is there in SGST Act also.

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 You can connect to me @

Email:
srinath.ap@yandr.in
Mobile: 98845 89791

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