Simple guide to gstr 9 (gst annual return form) online filing process hp deskjet f4280 printer installer free download

Get to know all the related information of GST return 9 annual filing procedure, format, eligibility rules along with proper screenshots and filing guidance at each and every step. For any query and question, ask our experts and professional chartered accountants which will resolve all your doubts as soon as possible. The eligible taxpayers can download and view the GSTR 9 form in PDF format.

• GSTR-9 is meant for a return form which is required to be filed once in a year by the regular taxpayers concerning GST regime. It is further categorized in IGST, SGST, and CGST. Under the heads, the taxpayers fill information about supplies made and received in a year separately. It is a consolidated form which comprises the details mentioned in the monthly/quarterly returns in a year.


• annual GST return form 9 is required to be furnished on or before 31st december in the respective financial year bracket. Desktop computer reviews 2015 uk for example, if you want to file GSTR 9 in the this FY 2017-18, then the last date to file the return form will be 31st december 2018. The CBIC revised the due date of the annual return till 31st march 2019. Read the official press release here

Part II: it consists of details of inward and outward supplies made during the particular financial year for which the return is being filed. In short, this part contains a consolidated data of all the supplies reported by the taxpayer in all his/her returns filed during that year. Hp deskjet 2540 scan to email it has been divided into the following sections and tables.

• 5N total turnover (including advances) (4N + 5M – 4G above): total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include a number of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.E. By the person filing the annual return) on the reverse charge basis.

• 6B inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from sezs): an aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes the supply of services received from sezs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.

• 6C inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid ITC availed: aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Desktop organizer background table 4(A)(3) of FORM GSTR-3B may be used for filling up these details

• 6D inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed: an aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.

• 6E import of goods (including supplies from sezs): details of input tax credit availed on the import of goods including the supply of goods received from sezs shall be declared here. It may be noted at the total ITC availed is to be classified as ITC on inputs and capital goods. 3d desktop themes for windows 7 ultimate table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.

Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H.

• 8A ITC as per GSTR-2A (table 3 5 thereof: the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from sezs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.

8C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from sezs) received during 2017-18 but availed during april to september, 2018: aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from sezs) received during july 2017 to march 2018 but credit on which was availed between april to september 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.

• 8E ITC available but not availed (out of D) and 8F ITC available but ineligible (out of D): an aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to the difference in 8D.

• 10 supplies / tax declared through amendments (+) (net of debit notes) and 11 supplies / tax reduced through amendments (-) (net of credit notes): details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in table 9A, table 9B and table 9C of FORM GSTR-1 of april to september of the current financial year or date of filing of annual return for the previous financial year, whichever is earlier shall be declared here.

• 12 reversal of ITC availed during the previous financial year: an aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of april to september of the current financial year or date of filing of annual return for previous financial year, whichever is earlier shall be declared here. Desk com android app table 4(B) of FORM GSTR-3B may be used for filling up these details.

• 13 ITC availed for the previous financial year: details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of april to september of the current financial year or date of filing of annual return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

• 15A, 15B, 15C and 15D: particulars of demands and refunds: an aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgment has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.

• 15E, 15F and 15G: total demand of taxes, total taxes paid in respect of above, total demands pending out of E above: an aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. An aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. An aggregate value of demands pending recovery out of 15E above shall be declared here.

• 17. Hp deskjet d1660 printer price in pakistan HSN wise summary of outward supplies and 18. HSN wise summary of inward supplies: summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover up to ₹ 1.50 cr. It will be mandatory to report HSN code at two digits level for taxpayers having an annual turnover in the preceding year above ₹ 1.50 cr but upto ₹ 5.00 cr and at four digits’ level for taxpayers having an annual turnover above ₹ 5.00 cr. UQC details to be furnished only for the supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR1 may be used for filling up details in table 17.