FORM GSTR-9 (See rule 80) Annual Return Basic Details

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Transcription:

teachoo.com Pt. 2 3 3 Pt. 4 inancial Year STN Legal Name Trade Name (if any) ORM STR-9 (See rule 80) nnual Return asic etails etails of Outward and inward supplies declared during the financial year (mount in Rs. in all tables) Nature of Supplies Supplies made to un-registered persons (2) Supplies made to registered persons (2) Zero rated supply (xport) on payment of tax (except supplies to SZs) Supply to SZs on payment of tax eemed xports dvances on which tax has been paid but invoice has not been issued (not covered under () to () above) nward supplies on which tax is to be paid on reverse charge basis Sub-total ( to above) entral State / UT ntegrated ess 2 3 4 5 6 etails of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year redit Notes issued in respect of transactions specified in () to () above (-) ebit Notes issued in respect of transactions specified in () to () above (+)

L M N 5 L M Supplies / tax declared through mendments (+) Supplies / tax reduced through mendments (-) Sub-total ( to L above) Supplies and advances on which tax is to be paid ( + M) above etails of Outward supplies on which tax is not payable as declared in returns filed during the financial year Zero rated supply (xport) without payment of tax Supply to SZs without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis xempted Nil Rated Non-ST supply Sub-total ( to above) redit Notes issued in respect of transactions specified in to above (-) ebit Notes issued in respect of transactions specified in to above (+) Supplies declared through mendments (+) Supplies reduced through mendments (-) Sub- ( to above) Turnover on which tax is not to be paid ( + L above) N Turnover (including advances) (4N + 5M 4 above) Pt. etails of T as declared in returns filed during the financial year escription Type entral State / UT ntegrated ess

2 3 4 5 6 6 etails of T availed as declared in returns filed during the financial year amount of input tax credit availed through ORM STR-3 (sum total of Table 4 <uto> <uto> <uto> <uto> of ORM STR-3) nputs nward supplies (other than imports apital and inward supplies liable to oods reverse charge but includes services nput received from SZs) Services nputs nward supplies received from apital unregistered persons liable to oods reverse charge (other than above) nput on which tax is paid & T availed Services nputs nward supplies received from apital registered persons liable to reverse oods charge (other than above) on nput which tax is paid and T availed Services nputs mport of goods (including supplies apital from SZs) oods L M N O 7 mport of services (excluding inward supplies from SZs) nput credit received from S mount of T reclaimed (other than above) under the provisions of the ct Sub-total ( to above) ifference ( above) Transition redit through TRN- (including revisions if any) Transition redit through TRN- ny other T availed but not specified above Sub-total ( to M above) T availed ( + N above) etails of T Reversed and neligible T as declared in returns filed during the financial year s per Rule 37 s per Rule 39 s per Rule 42 s per Rule 43 s per section 7(5) Reversal of TRN- credit Reversal of TRN- credit Other reversals (pl. specify)

8 T Reversed ( to above) Net T vailable for Utilization (6O 7) Other T related information T as per STR-2 (Table 3 & 5 thereof) <uto> <uto> <uto> <uto> Pt. V T as per sum total of 6() and 6() above T on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SZs) received during 207-8 but availed during pril to September, 208 <uto> ifference [-(+)] T available but not availed (out of ) T available but ineligible (out of ) ST paid on import of goods (including supplies from SZ) ST credit availed on import of goods (as per 6() above) <uto> ifference (-) T available but not availed on import of goods (qual to ) T to be lapsed in current financial year ( + + ) <uto> <uto> <uto> <uto> Pt. V etails of tax paid as declared in returns filed during the financial year Paid through T 9 escription ntegrated entral State/UT ess nterest Late fee Penalty Other Payable Paid through cash entral State / UT ntegrated ess 2 3 4 5 6 7 Particulars of the transactions for the previous Y declared in returns of pril to September of current Y or upto date of filing of annual return of previous Y whichever is earlier escription entral State / UT ntegrated ess 2 3 4 5 6

0 2 3 4 Pt. V 5 Supplies / tax declared through mendments (+) (net of debit notes) Supplies / tax reduced through mendments (-) (net of credit notes) Reversal of T availed during previous financial year T availed for the previous financial year ifferential tax paid on account of declaration in 0 & above escription Payable Paid ntegrated entral State/UT ess nterest Other nformation Particulars of emands and s etails 2 3 4 5 claimed entral State / UT ntegrate d 2 3 ess nterest Penalty Late ee /Others sanctioned Rejected Pending demand of taxes taxes paid in respect of above

6 7 SN ode demands pending out of above UQ Quantity Rate of entral State / UT ntegrated ess 2 3 4 5 6 entral State / UT ntegrated 2 3 4 5 6 7 8 9 8 SN ode nformation on supplies received from composition taxpayers, deemed supply under section 43 and goods sent on approval basis etails Supplies received from omposition taxpayers eemed supply under Section 43 oods sent on approval basis but not returned SN Wise Summary of outward supplies SN Wise Summary of nward supplies UQ Quantity Rate of entral State / UT ntegrated 2 3 4 5 6 7 8 9 ess ess 9 Late fee payable and paid escription Payable Paid 2 3 entral State Verification: hereby solemnly affirm and declare that the information given here in above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output and tax liability the benefit there of has been / will be passed on to the recipient of supply. Place Signatory ate Signature Name of authorised esignation/status