FAQ 5

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?

  • All taxpayers have to file the Form GSTR – 9
  • Taxpayers registered under composition scheme have to file Form GSTR – 9A
  • Taxpayers registered as Electronic Commerce operator have to File form GSTR 9B
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GST Tip – 144

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.

GST Tip – 143

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.

GST Tip – 142

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.

GST Tip – 141

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.

GST Tip – 140

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.

GST Tip – 139

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.