Guidance Note on GST Annual Return GSTR-9 GSTR-9A by the Institute of Cost Accountants of India. last date to file Annual Return is 31st December 2018
The Government has notified a new Annual Return form for goods and services tax (GST) that will have to file for each year. The normal taxpayers will need to file GSTR-9 return form while composition taxpayers will have GSTR-9A.
As per as per the provisions of Section 44 of the CGST Act 2017, are required to file an annual return besides the monthly and quarterly returns, but the annual format was not notified by the Government earlier.
The taxpayers are required to file the annual return by 31st December 2018. Non filing within the due date would attract penal provisions. Also, as per the provisions of section 46 of the CGST 2018 the departments can issue a notice for taxpayers for non-filing of Returns directing to file the return within 15 days of receipt of the notice.
The annual return form for normal taxpayers has been divided into six parts with 19 tables which includes detailed information related to outward supplies, inward supplies, ITC availed, ITC reversed, ineligible ITC, particulars of demand and refund, HSN summary of outward supplies and HSN summary of inward supplies of the transactions declared in returns filed during the financial year ending March 2018.
The release of the “Guidance Note on GST Annual Return” would be useful for the readers. It contains a checklist/prerequisite for filing Annual Return, detailed analysis of Annual return in a simple language with illustrations and FAQs. which would help the readers to clear their doubts from the very basics.
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i was forgget to enter one invoice of march 2018 in gstr-1 and also not added in gstr-3B so that invoice of march 2018 was entered in june 2018 return so that sale and tax amount are not added in total of table 4 of gstr-9 so that amount of sale and tax was where be added in table-4 or table-10,11 of gstr-9