As per the latest GST Returns, In Table 11 B of GSTR – 1, tax invoice issued during the return filing period will be shown for which advances have been received in the previous months. It will be grouped by rate wise for the interstate and intrastate supplies.
As per Final GST Returns, in Table 6 of GSTR – 1, data for exports / deemed exports and supplies to SEZ should be shown in this table. The columns related to CGST & SGST rates and amount, tax paid on the provisional basis, HSN Code and identification of line as the supply of goods or services have been dropped. Grouping of the data is to be done on the basis of exports / deemed exports or SEZ supplies in the new returns unlike the previous formats of exports with payment of GST and without payment of GST.
GSTR – 11 has to be filed by all taxpayers who have been issued Unique Identification Number under GST if they want to claim the refund by 28th of the next month on their inward supplies.
GSTR – 10 is a Final Return to be filed by the taxpayer when he surrenders his tax registration number. The return will show a statement of input tax credit to be paid on the closing stock on which input tax credit has been availed previously when goods were purchased.
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.
In Annex – 12 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for TDS deducted along with the reasons if there are any differences for all the taxes applicable under GST.