As per the CGST Act, every taxpayer/registered person has to maintain books of accounts or other records for 72 months i.e for 6 years from the due date of furnishing of the annual return.
GSTR – 9A is an annual return to be filed by the Compounding Taxable Person. In Section 5 of the return details relating to the inward supply of goods and service without reverse charge, with reverse charge, import of goods and services along with the expenses for each ledger account has to be provided.
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.
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
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.