GSTR 9 FORMAT | GSTR 9 ANNUAL RETURN FORMAT | HOW TO FILE GSTR 9|
- 6 years ago
Watch the video for Overview of GSTR 9 annual return .
What are the olumns given in GSTR 9 Annual Return
Sale Details
Purchase Details
Expenditure Details
Income Details
We will discuss in details GSTR 9, Checklist of GST Audit , Filing of GST Audit Report Date and many more....
SECTION 35(5):
Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.
SECTION 44(2):
Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
RULE 80(3):
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
SECTION 2(6):
“Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
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WHO ARE REQUIRED TO GET AUDITED???
WHEN TO DO AUDIT??
AUDIT REPORT FORMAT
GSTR 9C FILING
GST RECONCILIATION STATEMENT FILING
GSTR AUDIT TOOL
POINTS FOR AUDIT IN GST
ALL ABOUT GST AUDIT
LIMIT FOR GST AUDIT
GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year
All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of GST ActThere are 4 type
What are the olumns given in GSTR 9 Annual Return
Sale Details
Purchase Details
Expenditure Details
Income Details
We will discuss in details GSTR 9, Checklist of GST Audit , Filing of GST Audit Report Date and many more....
SECTION 35(5):
Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.
SECTION 44(2):
Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
RULE 80(3):
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
SECTION 2(6):
“Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
Follow our team's profile and subscribe our channel and for latest updates on Tax related matters. Thank You..God Bless
WHO ARE REQUIRED TO GET AUDITED???
WHEN TO DO AUDIT??
AUDIT REPORT FORMAT
GSTR 9C FILING
GST RECONCILIATION STATEMENT FILING
GSTR AUDIT TOOL
POINTS FOR AUDIT IN GST
ALL ABOUT GST AUDIT
LIMIT FOR GST AUDIT
GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year
All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of GST ActThere are 4 type