Foreword I-5
Know Your Authors I-7
Authors’ Talk ……. I-9
Key considerations while performing the working for annual return and
reconciliations [FY 2021-22] I-11
Locator of various topics in this Book I-17
Check List for GSTR 9/9A and GSTR 9C I-19
CHAPTER 1
List of Governing Provisions 1
CHAPTER 2
Legal consequences of wrong filing/non-filing of GSTR-9 and GSTR-9C 6
CHAPTER 3
Annual Return and Reconciliation Statement: Fortune Maker of
Registered Person 9
CHAPTER 4
Case Study on Outward Supply in GSTR 9 13
CHAPTER 5
Case Study on Inward Supply in GSTR 9 20
CHAPTER 6
Opportunities for Professionals in compliance of Annual Return, Reconci-
liation and other areas of Indirect Taxes 24
PAGE
I-29
Contents
CHAPTER 7
Eligibility issues for professionals 26
CHAPTER 8
Summon to professionals and duty in GST Laws 30
CHAPTER 9
Professional Fee: Annual Return and Reconciliation (Jaraa Yaad Karo
Kurbaani!!) 32
CHAPTER 10
Walkthrough for professionals to perform GSTR 9/9A/9C 36
CHAPTER 11
Annual Accounts vs. Annual Return vs. Reconciliation Statement 41
CHAPTER 12
Applicability of Annual Return and GSTR 9C (Year wise comparison) 45
CHAPTER 13
Turnover: A Ticklish Sound in GST Regime 50
CHAPTER 14
Journal Entries under GST Environment 62
CHAPTER 15
Issues in Accounting w.r.t. GST 86
CHAPTER 16
Looking at Financial Statements for GST Annual Return and Reconcilia-
tion Statement 94
CHAPTER 17
Segments of Annual Return – GSTR 9 (Regular Scheme) 101
CHAPTER 18
Your Steps for preparing GSTR 9 117
CHAPTER 19
Advanced FAQs on Annual Return 121
PAGE
I-30 CONTENTS
CHAPTER 20
Basics of Annual Return with Practical Issues 126
CHAPTER 21
Part I of GSTR 9: Basic Details 131
CHAPTER 22
Part II of GSTR 9: Details of outward and inward supplies declared
during the financial year 133
CHAPTER 23
Part III of GSTR 9: Details of ITC for the financial year 178
CHAPTER 24
Part IV (Form 9) : Details of tax paid as declared in returns filed
during the financial year 223
CHAPTER 25
Part V : Particulars of the transactions for the financial year declared
in returns of the next financial year till the specified period 226
CHAPTER 26
Part VI : Other Information 234
CHAPTER 27
Segments of Annual Return (Composition Scheme) 243
CHAPTER 28
GSTR-9A: Is it really applicable and basics of annual return (Compo-
sition) with practical issues 247
CHAPTER 29
Part I of GSTR-9A: Basic Details 249
CHAPTER 30
Part II of Form 9A: Details of outward and inward supplies declared in
returns filed during the financial year 251
CHAPTER 31
Part III: Details of tax paid as declared in returns filed during the
financial year 260
PAGE
CONTENTS I-31
CHAPTER 32
Part IV: Particulars of the transactions for the previous FY declared in
returns of April to September of current FY or upto date of filing of
annual return of previous FY whichever is earlier 261
CHAPTER 33
Part V: Other Information 265
CHAPTER 34
Segments of Form GSTR-9C 269
CHAPTER 35
Your steps for preparing GSTR-9C 274
CHAPTER 36
Basics of Reconciliation Statement with practical issues 276
CHAPTER 37
Part I of Reconciliation Statement: Basic Details 278
CHAPTER 38
Part II of Reconciliation Statement: Reconciliation of turnover declared
in audited Annual Financial Statement with turnover declared in Annual
Return (GSTR-9) 280
CHAPTER 39
Part III: Reconciliation of tax paid 311
CHAPTER 40
Part IV: Input Tax Credit (ITC) 314
CHAPTER 41
Part V: Additional liability due to non-reconciliation 324
CHAPTER 42
Accounts and Records 326
CHAPTER 43
Compliance of Anti-Profiteering Clause 335
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