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.
GST Tip – 116
Under GST, a non-resident taxable person i.e a foreign person how is not having any fixed place of business in India has to obtain registration for the period of his business tenure in India, either in the capacity of principal or agent and file returns accordingly for the business transactions carried during that period i.e for inward / outward supply of goods and services and pay GST on it accordingly.
GST Tip – 98
GST Tip – 98 : GSTR – 2 return is for inward supplies of goods and services and it has to be filed by 15th of next month. Data in GSTR – 2 will be auto-populated based on GSTR – 1 & GSTR – 5.