Is there any specific form for filing of GST annual return? If yes what are the form names and which taxpayer has to file which form for GST annual return?
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.
In Annex – 11 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for the Balances as on date of financial statements (Input Tax Credit along with the reasons if there are any differences for all the taxes applicable under GST.
In Annex – 10 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for the Balances as on date of financial statements (GST payable) along with the reasons for all the taxes applicable under GST.
In Annex – 9 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for the Amounts paid under protest/ as pre-deposit against demand along with the reasons for all the taxes applicable under GST.
In Annex 8 of GSTR – 9b, a reconciliation statement for the refunds has to be provided between the financial statements and GSTR Returns. It has to show the opening balance of refunds to be received, refund claimed during the year, refund claim received during the years and refund claims to be received at end of the year.
In Annex – 7 of GSTR – 9B, a reconciliation statement for the TDS deducted as per the deductor and as per the financial statements has to be furnished along with the reasons if there are any differences for all the taxes under GST wherever TDS is applicable.
In Annex 6 of GSTR – 9b, the taxpayer has to provide a reconciliation statement between the tax deposited through challans and tax deposit in the books of accounts along with reasons for all the applicable taxes under GST.
In Annex 5 of GSTR – 9B, a reconciliation statement for Payment of Tax liability on output supply and supplies liable to reverse charge between the annual return and the financial statements has to be provided along with remarks. It will show the utilization of cash, input tax credit and TDS credit used for payment for output liability.
In Annex 4 of GSTR – 9B, reconciliation statement for the Input Tax Credit availed has to be shown between the GST Return and the financial statements for inputs tax availed on interstate supplies, intrastate supplies, imports and purchase returns
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