In section 3.2 of GSTR – 3B, outward supplies of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders have to be shown at a summary level along with the taxable value, tax amount by place of supply wise.
GST Tip – 136
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
GST Tip – 127
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.
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