Understanding GSTR-9: Annual Return Filing Guide

Part I: Basic details (GSTIN, Legal Name, Trade Name, FY).
Part II: Details of Outward and Inward supplies declared during the financial year. This consolidates data from your GSTR-1 returns.
Part III: Details of Input Tax Credit (ITC) as declared in returns filed during the financial year (GSTR-3B).
Part IV: Details of tax paid as declared in returns filed during the financial year.
Part V: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier.
Part VI: Other Information (Demands, Refunds, HSN wise summary).

Anil Kumar Sanyal

GST Expert & Founder

The GSTR-9 is a crucial compliance requirement for registered taxpayers under the Goods and Services Tax (GST) regime in India. It serves as an annual consolidation of all monthly or quarterly returns (GSTR-1 and GSTR-3B) filed during the financial year. Filing GSTR-9 correctly is essential to avoid penalties and notices from the department.

Conclusion

Filing GSTR-9 requires a thorough reconciliation of your books of accounts with the GST returns filed. It is advisable to start the process early to identify any gaps. At Kangra Hub, we offer professional assistance to ensure your GSTR-9 is accurate and filed on time.

Need professional help with GSTR-9?
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