FAQ – 16

Is it Mandatory to fill all the columns in Table 4 (Outward Supplies) ? How do I show data in Table 4 of the GSTR – 9 (Annual Return)?

Yes, it is mandatory to fill all the columns of Table 4 if the same is reported in the monthly returns. The break up can be derived from the Ledger Accounts / Chart of accounts if implemented or can be derived from the monthly returns filed from July 2017 to March 2018.

 

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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.