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.

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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.

GST Tip – 138

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.

GST Tip – 129

In Annexure 1 of GSTR -9B, the taxpayer has to furnish a reconciliation statement for the outward supplies made in a particular state to the financial statements with the following details, supplies made under barter, supplies to related parties, transactions carried out as a pure agent or money exchanger and other supplier notified by the State and the Central Government from time to time, all these details should be provided in Section A of Annexure -1.