In GSTR -9B, the taxpayer has to give the differences between the outward supplies furnished in the GSTR – 9 and the audited financial statements for Inter-State supplies, Intra-state supplies, exports on which GST is not paid, and sales return in Income Sheet. In the income sheet details of other incomes on which GST is not applicable with reference to ledger accounts.
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 is also required to furnish information relating to other amounts payable to the department on the orders received by him. This information has to be shown in Section 8 of GSTR – 9, details of the order, tax payable, interest, penalty and status of the order.
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.
In GSTR-9, a reconciliation statement has to be furnished month wise for the taxes paid and payable as per the audited financial statements. The reconciliation statement will show the if there is any difference for the tax payable and paid along with the interest and penalty. This information will be shown in Section 7 of GSTR – 9.
In GSTR – 9 the taxpayer has to give the declare if he is eligible for the statutory audit, if yes, then the taxpayer has to furnish the details of “Date of Statutory Audit” and the name of the Auditors.
Annual Return GSTR – 9 has to be prepared, from the audited results of the tax taxpayers. A reconciliation statement for the inward supplies and outward supplies for each registration number along with expenses for each GSTIN (GST registration number) basis of the audited financial statements has to be filed.