GST Tip – 135

Summary details for the differences between the Annual Return and as per the Published Financial Statements for the outward supplies for Tax Liabilities on Interstate supplies, Intrastate Supplies, Exports, Sales returns, and Supplies liable for Reverse Charge along with remarks in Annex 3 of GSTR – 9B.

GST Tip – 126

Along with the annual return GSTR – 9, the taxpayer has to file the reconciliation statements in GSTR – 9B. The format of the reconciliation statements is given in xls and it has 16 sheets apart from the declaration from the Statutory Auditor. The format of the GSTR – 9B -http://india-gst.in/wp-content/uploads/2016/09/gstr_9b-26092016.xlsx

 

GST Tip – 124

In the annual return GSTR – 9, the taxpayer has to show the status of the refund also. In Section 7 B, they have to show the date of claim, date of filing o refund, the amount of refund along with the status of the refund.