Technical Guide of Annual Return Form
GSTR-9 -Part-2
Q.44 What is Table 7?
Ans:
• 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.
• Rule 37 of CGST Rules prescribes that the credit is required to be reversed if payment is not
made to supplier within 180 days from date of issue of Invoice. The time limit of 180 days
from date of invoice shall not apply to claim for re-availing such credit.
• Rule 39 deals with the procedure of distribution of ITC by ISD. The ISD shall as per rules
39(1)(d), separately distribute the amount of ineligible input tax credit as per section 17(5) of
CGST Act. For the amounts to be shown under Table 7B will be on the basis of ISD Credit
Note issued by Input Service Distributor.
• Rule 42 requires registered person to calculate ITC Reversal for Input and Input Services in
two situations, First, Use of credit for business purpose or for Non business purpose, & Secondly, Use of Credit for effecting taxable supply or exempt supply.
• Rule 43 requires registered person to calculate ITC Reversal for capital goods in two situations,
First, Use of credit for business purpose or for Non business purpose, & Secondly, Use of
Credit for effecting taxable supply or exempt supply.
• 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.
Q.45 What is Table 8A?
Ans: The total credit available for inwards supplies (other than imports and inwards supplies liable to
reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in
FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.
Q.46 What is Table 8B?
Ans: The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
Q.47 What is Table 8C?
Ans: 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.
Q.48 What is Table 8D?
Ans:
• Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 & 5
only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B
and 8C.
• However, there may be circumstances where the credit availed in FORM GSTR-3B was greater
than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be
negative.
Q.49 What is Table 8E & 8F?
Ans: The credit which was available and not availed in FORM GSTR-3B and the credit was not
availed in FORM GSTR-3B as the same was ineligible shall be declared here.
Q.50 What is Table 8G?
Ans: Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the
financial year shall be declared here.
Q.51 What is Table 8H?
Ans: The input tax credit as declared in Table 6E shall be auto-populated here.
Q.52 What is Table 8K?
Ans: The total input tax credit which shall lapse for the current financial year shall be computed in this row
.
Q.53 What is Table 9?
Ans:
• It contains the actual tax paid during the financial year.
• Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
Q.54 What details to be submitted in Table 10 & 11?
Ans: 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 March of the current financial year or date of filing of Annual Return for
the previous financial year, whichever is earlier shall be declared here.
Q.55 What details to be submitted in Table 12?
Ans:
• 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 March of the current financial year or date
of filing of Annual Return for previous financial year , whichever is earlier shall be declared
here.
• Table 4(B) of FORM GSTR-3B may be used for filling up these details.
Q.56 What details to be submitted in Table 13?
Ans:
• 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 March 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.
• However, any ITC which was reversed in the FY 2017-18 as per second proviso to subsection
(2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be
furnished in the annual return for FY 2018-19.
Q.57 What is Table 14?
Ans: It contains the the details of differential tax paid on account of declaration in Table 10 & Table
11 above.
Q.58 What is Table 15A, 15B, 15C, 15D?
Ans:
• 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
acknowledgement has been received and will exclude provisional refunds received. These will
not include details of non-GST refund claims.
Q.59 What is Table 15E, 15F & 15G?
Ans:
• Aggregate value of demands of taxes for which an order confirming the demand has been
issued by the adjudicating authority shall be declared here.
• Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E
above shall be declared here.
• Aggregate value of demands pending recovery out of 15E above shall be declared here.
Q.60 What are details to be submitted in Table 16A?
• Aggregate value of supplies received from composition taxpayers shall be declared here.
• As per provisions of section 10 of CGST Act 2017, Registered Person has been given an option
to opt for composition scheme if his aggregate turnover during the preceding financial year
does not exceed Rs, 1.5 crore subject to conditions. Composite Taxpayer cannot collect tax on
its supply from recipient.
• Table 5 of FORM GSTR-3B may be used for filling up these details.
Q.61 What are details to be submitted in Table 16B?
Ans:
• Table 16B requires reporting details of deemed supply as per section 143 of CGST Act.
• Section 143 (3) of CGST Act provides that inputs sent for job work are not received by the
principal within 1 year of it being sent, then the same will be deemed as supply in the hands of
the supplier on the day on which the inputs were sent by the principal.
• Section 143 (3) of CGST Act provides that Capital Goods sent for job work are not received by
the principal within 3 year of it being sent, then the same will be deemed as supply in the hands
of the supplier on the day on which the capital goods were sent by the principal.
Q.62 What are details to be submitted in Table 16C?
Ans:
• It requires reporting of details of goods received by the recipient from a supplier on approval
basis which are not returned within 6 months from the date of supply under the GST Period.
• Also, Section 142(12) of the CGST Act provides that goods sent on approval basis, not earlier
than six months before the July 1,2017, are rejected or not approved by the buyer and returned
to the seller on or after July 1,2017, no tax shall be payable thereon if such goods are returned
within six months from July 1,2017.
• Therefore, where goods are not returned within 6 months from July 1,2017 in respect of goods
sent on approval basis prior to GST regime, such details need to be reported in this field.
Q.63 What are details to be submitted in Table 17?
Ans:
• Summary of supplies effected and received against a particular HSN Code to be reported in this
Table.’
• It will be optional for taxpayers having annual turnover in the preceding financial year upto
1.50 Crore, to report HSN wise Summary.
• It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr.
• Four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr.
• UQC details to be furnished only for Supply of goods.
• Quantity is to reported net of returns.
Q.64 What are details to be submitted in Table 18?
Ans:
• It contains the detail of HSN Wise Inward Supplies.
• Summary details are required to be declared only for those inward supplies which in value
independently account for 10 % or more of the total value of inward supplies.
Q.65 What is Table 19?
Ans:
• Late fee will be payable if annual return is filed after the due date.
• Late fee will be Rs. 100 + Rs. 100 per day subject to maximum of 0.25% +0.25% of turnover
in State.
Q.66 Do I need to provide/ update details in all the tables in Form GSTR-9 before filing?
Ans: You are required to provide/ update details only in those tables which are relevant to your
business
Q.67 Which tables in Form GSTR-9 has auto-populated data from filed Form GSTR-1 and
Form GSTR-3B?
Ans:
• Details of advances, inward and outward supplies made during the financial year on which tax
is payable
• Details of Outward supplies made during the financial year on which tax is not payable
• 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A
of FORM GSTR-3B)
• 6G- Input Tax credit received from ISD
• 6K- Transition Credit through TRAN-I (including revisions if any)
• 6L- Transition Credit through TRAN-II
• Details of tax paid as declared in returns filed during the financial year.
Q.68 Which Table in Form GSTR-9 has auto-populated data from Form GSTR-2A?
Ans: Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof).
Q.69 Can I edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9?
Ans:
• Yes, you can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-
9, except data in below mentioned tables:
• Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of
Table 4A of FORM GSTR-3B)
• Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
• Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax
payable column).
Q.70 Can I download system computed values of Form GSTR-9?
Ans: Yes, taxpayer can download the system computed values for Form GSTR-9 in PDF format.
Q.71 Will consolidated summary of Form GSTR-1 be made available for the returns filed during the financial year?
Ans:
• Consolidated summary of all filed Form GSTR-1 statement for the relevant financial year is
available for download in PDF format.
• Navigate to Services >> Returns >> Annual Return >> Form GSTR-9 (PREPARE ONLINE) >>
DOWNLOAD GSTR-1 SUMMARY (PDF)
Q.72 Will consolidated summary of Form GSTR-3B be made available for the returns filed during the financial year?
Ans:
• Consolidated summary of all filed Form GSTR-3B for the relevant financial year is available
for download in PDF format.
• Navigate to Services >> Returns >> Annual Return >> Form GSTR-9 (PREPARE ONLINE) >>
DOWNLOAD GSTR-3B SUMMARY (PDF)
Q.73 Can I change the details after clicking on ‘Proceed to File’ button?
Ans:
• You can change/edit the details before filing of Form GSTR-9 return. However, the autopopulated
data will not be editable in the following fields.
• Table no. 6A: Total amount of input tax credit availed through Form GSTR-3B (sum total of
Table 4A of Form GSTR-3B)
• Table no. 8A: ITC as per Form GSTR-2A (Table 3 & 5 thereof).
• Table no. 9 (Except tax payable column).
Q.74 What happens after Compute liabilities button is clicked?
Ans: After COMPUTE LIABILITIES button is clicked, details provided in various tables are
processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is
calculated, if there is delay in filing of annual return beyond due date.
Q.75 When “Late fee payable and paid” tile in Form GSTR-9 gets enabled?
Ans: Once the status of Form GSTR-9 is Ready to File and liabilities are calculated, Late fee payable
and paidtile gets enabled for filing of Form GSTR-9 by the taxpayer.
Q.76 Can I file Form GSTR-9 return without paying late fee (if applicable)?
Ans: You can’t file Form GSTR-9 without payment of late fee for Form GSTR-9, if same is filed after the due date.
Q.77 Is there any option to make payment other than late fee (if applicable) in Form GSTR-9?
Ans: After filing of your return in Form GSTR-9, you will get a link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment can be made using Form GST DRC-3 functionality only through utilisation from Electronic Cash Ledger.
Q.78 In Form GSTR-9, can additional liability not reported earlier in Form GSTR-3B be declared?
Ans: Yes, additional liability not reported earlier at the time of filing Form GSTR-3B can be declared
in Form GSTR-9. The additional liability so declared in Form GSTR-3B are required to be paid
through Form GST DRC-03.
Q.79 Can I claim or report any unclaimed ITC through Annual Return?
Ans: You cannot claim ITC through Form GSTR-9.
Q.80 What do I need to do if available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?
Ans: Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash
Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount
required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the
“Additional Cash Required” column. You may create challan for the additional cash directly by
clicking on the CREATE CHALLAN
Q.81 What are the modes of signing Form GSTR-9?
Ans: You can file Form GSTR-9 using DSC or EVC.
(a) Digital Signature Certificate (DSC)
• Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of
physical or paper certificates. A digital certificate can be presented electronically to prove
one’s identity, to access information or services on the Internet or to sign certain documents
digitally. In India, DSC are issued by authorized Certifying Authorities.
• The GST Portal accepts only PAN based Class II and III DSC.
(b) Electronic Verification Code (EVC)
• The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal
by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile
phone of Authorized Signatory filled in part A of the Registration Application.
Q.82 Can I preview Form GSTR-9 before filing?
Ans: Yes, you can view/download the preview of Form GSTR-9 in PDF and Excel format by clicking
on ‘PREVIEW DRAFT GSTR-9 (PDF)’ and ‘PREVIEW DRAFT GSTR-9 (EXCEL)’ button before
filing Form GSTR-9 on the GST Portal.
Q.83 Can I Revise Form GSTR-9 return after filing?
Ans: No, you cannot revise Form GSTR-9 return after filing.
Q.84 What happens after Form GSTR-9 is filed?
Ans:
• ARN is generated on successful filing of the return in Form GSTR-9.
• An SMS and an email is sent to the taxpayer on his registered mobile and email id.
• Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful
set-off of liabilities (Late fee only).
• Filed form GSTR-9 will be available for view/download in PDF and Excel format.
Source : GSTN Website (www.gst.gov.in) and ICAI Technical Guide
Source : GSTN Website (www.gst.gov.in) and ICAI Technical Guide
Subscribe- https://www.justinfoz.com
No comments:
Write comments