GST Tip – 130

In Annexe – 1 of the GSTR – 9B, the data related to Revenue has to be furnished. In Section D ( Adjustments (Differences on account of time of supply)) the taxpayer has to show the Opening Unbilled Revenue and the Closing Unbilled Revenue.

GST Tip – 129

In Annexure 1 of GSTR -9B, the taxpayer has to furnish a reconciliation statement for the outward supplies made in a particular state to the financial statements with the following details, supplies made under barter, supplies to related parties, transactions carried out as a pure agent or money exchanger and other supplier notified by the State and the Central Government from time to time, all these details should be provided in Section A of Annexure -1.