GSTR 9 ANNUAL RETURN
GSTR 9 ANNUAL RETURN

GSTR 9 ANNUAL RETURN

GSTR 9 ANNUAL RETURN – WHO, WHEN AND HOW

Government has announced for GSTR 9 annual return to be filed under Goods & Service tax Act., the tax payer is going to file very first annual return under GST act after implementation on 1st July 2017. This time we need to file the annual return for the period July 1, 2017 to March 31, 2018. Since the implementation of new GST system lot of changes & amendments in the act and rules in GST act & rate changes. Finally we are in the stage of filling annual return. GSTR-9 is an Annual Return to be filed by Registered Taxpayers under GST (Including Composition Dealers). In this article, we will discuss the following points in detail:

GSTR-9 Annual return in Excel format click below

gstr-9_annual_return excel template

GSTR-9 Annual return in PDF format click below

gstr- 9 annual return pdf format

WHAT IS GSTR 9 ANNUAL RETURN FORM?

The GSTR 9 is a annual return form to be filed by the regular taxpayer once a year with all the consolidated details of SGST, CGST and IGST paid during the year.

 

WHO ARE REQUIRED TO FILE GSTR-9 ANNUAL RETURN?

All the registered taxable persons under GST are required to file GSTR 9 Annual Return form. However, the following persons are not required to file GSTR 9 Annual Return:

  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of GST Act.
GSTAnnual form

What are different types of return under GSTR-9 form?

GSTR-9 return filing involves the following 4 return forms:

  • GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B during the financial year
  • GSTR-9A: should be filed by the persons registered under composition scheme under GST, who have filed GSTR 4 during the financial year
  • GSTR-9B: should be filed by the e-commerce operators who have filed GSTR-8 during the financial year
  • GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return.

 

gstr 9
gstr 9

What is the Due date of filling GSTR-9 Annual Return?

Every registered person is required to file annual return on or before 31st December of the year succeeding the financial year in form GSTR-9. For the FY 2017-18, due date of filling GSTR-9 is 31st December 2018.

What is the Penalty for the late filing of GSTR-9 form return ?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.

This return can only be filed once for a financial year. There is no option to revise this return.However, this fee cannot be more than 0.25% of total turnover in the respective state/union territory

There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant. Therefore, in terms of Section 125 of CGST Act, 2017, he shall be subjected to penalty up to Rs 25,000/-

 

What are the details required in the GSTR-9 form?

 

PartAspect CoveredTable NumbersRemarks
        I.Basic Info1 -3Contains basic information of suppliers like trade name , GSTIN etc.
      II.Liability4-5Contains all the detailed information, adjustments etc in taxable Turnover for calculating GST Liability.
    III.Input Tax Credit6-8Contains all the detailed information, adjustments etc in input tax credit availed and its reversal for calculating GST Input Credit.
    IV.Tax paid details9After the calculation of Liability and ITC, in this part it is ascertained tax liable to be paid after the ITC available.
      V.Circular 26 Adjustments10 -13Errors / omission of Liabilities & Input tax credit of earlier financial year (2017-18) which has been rectified in the return of GSTR-3B & 1 during the period April to September 2018.
    VI.Other info15-19This part contains factual data like HSN Summary of inward / outward supplies , details of demand , refund etc.

 

GSTR-9 is a merely compilation of data filed in GSTR-3B and GSTR-1 and no other information can be incorporated in GSTR-9. If there is any additional liability missed to be reported in GSTR-1 / GSTR-3B pertaining to 2017-18, the same will be reported in subsequent GSTR-1 / GSTR-3B up to September 2018. However, if the same is missed to be reported in GSTR-1 / GSTR-3B up to September 2018, as of now there is no clarity provided by Government whether the same can be paid through GSTR-3B or DRC-03. Broadly, an annual return in GSTR 9 is divided into 6 basic parts and the same are summarized hereunder –

Part I – of Annual GST Return (GSTR 9)- Basics Details

As the name itself states under part I of form GSTR 9 following basic details are to be provided –

  1. Financial Year
  2. GSTIN
  3. Legal Name, and
  4. Trade Name (if any)

Part II – of Annual GST Return (GSTR 9)- Details of Outward and inward supplies declared during the financial year

Part II consists of the details of all outward supplies, inward supplies on which tax is to be paid on reverse charge basis & advances received. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. If the details are not shown in the return then it is not required to shown here (declare in Part V).

Details of Outward supplies has been further divided into 2 parts – 1st on which tax is payable (table 4) & 2nd on which tax is not payable (table 5).

TableForm GSTR 9Reference in GSTR 1Instructions/Observations
4ASupplies made to un-registered persons (B2C)Table- 5    [B2CL-Gross]

Table- 7    [B2C-others net of credit/ debit notes]

Table -9    [Amnd. for B2CL]

Table-10  [Amnd. for B2C-others]

1.     Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid.

2.     To be declared as net of credit notes or debit notes issued

3.     Include details of supplies to unregistered person made through E-Commerce operators

4.     Composition dealer is a registered person and need not to be reflected here.

4BSupplies made to registered persons (B2B)Table 4A   [B2B supplies other than those attracting reverse charge]

and

Table 4C    [B2B supplies through E-comm. operator attracting TCS]

1.     Aggregate value of supplies made to registered persons (including supplies to UINs) on which tax has been paid

2.     To include details of supplies made to registered person through E-comm. operators

3.     Not to include supplies on which tax is to be paid by recipient on RCM

4.     Details of credit/ debit notes to be mentioned separately

Example – In case of supply made by GTA to a factory, the factory is required to get registered as per section 24 of CGST Act & pay GST under reverse charge. However if the factory doesn’t get registered then it shall be treated as an unregistered person.

4CZero rated supply (Export) on payment of tax (except supplies to SEZs)Table 6A contains details of exports with payment of tax and without payment of tax1.     Aggregate value of exports on which tax has been paid

2.     Not to include details of export of goods & services under LUT

3.      Details of debit and credit notes are to be mentioned separately.

4.     Only IGST is required to be charged as export of goods & services is interstate supply as per section 7(5) of IGST Act, 2017.

4DSupply to SEZs on payment of taxTABLE 6B contains details of supplies to SEZ with payment of tax and without payment of tax1.     Aggregate value of supplies to SEZ on which tax has been paid

2.     Details of debit and credit notes are to be mentioned separately.

3.     Not to include details of supply to SEZ under LUT

4.     Only IGST is required to be charged as Supply to SEZ is interstate supply as per section 7(5) of IGST Act, 2017.

4EDeemed ExportsTable 6C1.     Details of debit and credit notes are to be mentioned separately.

2.     Deemed exports are not zero rated supply.

3.     They have status equivalent to export so CGST, SGST & IGST is leviable.

4FAdvances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)Table 11A [Advance received in tax period for which invoice has not been issued]1.     Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year

2.     Not to include details of advance received & refunded during the year.

3.     In case of supply of goods, no tax is required to be paid on the advances w.e.f 15.11.2017. Therefore the details of advances received after the above date are not required to declare here.

4GInward supplies on which tax is to be paid on reverse charge basisTable 3.1(d) of GSTR-3B

[Inward supplies liable to RCM]

1.     Aggregate value of all inward supplies (including advances and net of credit and debit notes, import of services) on which tax is to be paid by the recipient on RCM.

2.     To include supplies received from registered persons, unregistered persons on which tax is leviable on RCM.

3.     Remember that section 9(4) has been deferred from 13.10.2018.

4ICredit Notes issued in respect of transactions specified in (B) to (E) above (-)Table 9B of GSTR-1 [Original credit/ debit notes]Include the details of credit notes issued in respect of

– B to B supplies (4B),

– exports (4C),

– supplies to SEZs (4D)

– deemed exports (4E)

4JDebit Notes issued in respect of transactions specified in (B) to (E) above (+)Table 9B [Original credit/ debit notes]Include the details of debit notes issued in respect of

– B to B supplies (4B),

– exports (4C),

– supplies to SEZs (4D) and

– deemed exports (4E)

4K & 4LSupplies / tax declared/reduced through AmendmentsTable 9A [Amnd. in B2B supplies]

 and Table 9C [Amnd. in debit/ credit notes]

– Include the details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I) & debit notes (4J).

– Also include the details of refund vouchers.

5AZero rated supply (Export) without payment of taxTable 6A [Exports]– Include the details of export of goods & services under LUT.

– Details of debit and credit notes are to be mentioned separately.

5BSupply to SEZs without payment of taxTable 6B [Supplies to SEZ]– Include the details of Supply to SEZ under LUT.

– Details of debit and credit notes are to be mentioned separately

5CSupplies on which tax is to be paid by the recipient on reverse charge basisTable 4B [B2B supplies attracting RCM]1.     Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis

2.     Details of debit and credit notes are to be mentioned separately.

3.     Eg. An Advocate providing Legal Services.

5D,5E

& 5F

Exempted, Nil Rated, Non-GST supplyTable 8      [Nil rated, exempted and non-GST outward supplies]

8A    [Inter-State supplies to RD]

8B    [Intra-State supplies to RD]

8C    [Inter-State supplies to URD]

8D    [Intra-State supplies to URD]

1.     Aggregate value of exempted, Nil Rated and Non-GST supplies. The value of “no supply” shall also be declared here

2.     Nil rated supplies, although not defined in law, may be taken as those supplies which are notified as such under S.9

3.     Non GST supplies, although not defined in law may be taken as those supplies which are non-taxable supplies [S.2(78)]

4.     No supplies, although not defined in law, may be taken as Schedule-III items and such supplies may be clubbed with Non-GST supplies 

5.     HSS, bonded sales and non-taxable territory supplies may be taken under Non-GST supplies

6.     Details of debit and credit notes are to be mentioned separately as exempt supply may be taxable supply.

5HCredit Notes issued in respect of transactions specified in A to F above (-)Table 9BInclude the details of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F
5IDebit Notes issued in respect of transactions specified in A to F above (+)Table 9B [Original credit/ debit notes]Include the details of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F
5J & 5KSupplies declared/reduced through AmendmentsTable 9A [Amendment in B2B supplies]

 and Table 9C [Amendment in debit/ credit notes]

1.     Details of amendments made to exports, supplies to SEZs on which tax has not been paid  under LUT, credit notes and debit notes.
5NTotal Turnover (including advances) (4N + 5M – 4G above)1.     The total of this Table may be auto-populated

2.     Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable including amount of unadjusted advances.

3.     However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient on RCM.

4.     This is not the turnover as per books of accounts

5.     It is the turnover as per valuation rules of GST. It may include the value of expenses like packing charges, transportation charges etc. if they are charged in the invoice

6.     It may include the value of supply without consideration


Part III – Details of all input tax credit availed and reversed in the financial year

If the details of the input tax credit are not shown in the GSTR 3B filled during the previous year then it is required to shown in table no. 8C.

TableForm GSTR 9Reference in GSTR 3BInstructions
6ATotal amount of input tax credit availed through FORM GSTR-3BTable 4ATotal input tax credit availed in GSTR-3B would be auto-populated here.
6BInward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

– Inputs

– Capital Goods

– Input Services

Table 4(A)(5)

[All other ITC]

– Total ITC availed is to be classified as ITC on inputs, capital goods and input services.

– Not to include details of inward supplies on which tax is payable on reverse charge basis, inward supply of goods from SEZ & import of goods & services

– Not to include ITC which was availed, reversed and then reclaimed. It shall be shown in Table 6H.

6CInward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availedTable 4(A)(3)

[Inward supplies liable to RCM]

1.     Aggregate value of ITC availed on all inward supplies received from unregistered persons on which tax is payable on RCM

2.     Total ITC availed is to be classified as ITC on inputs, capital goods and input services

3.     Not to include details of import of services

4.     It Pertains to RCM u/s 9(4)

6DInward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availedTable 4(A)(3)

[Inward supplies liable to RCM]

1.     Aggregate value of ITC availed on all inward supplies received from registered persons on which tax is payable on RCM

2.     Total ITC availed is to be classified as ITC on inputs, capital goods and input services

3.     It Pertains to RCM u/s 9(3)

6EImport of goods (including supplies from SEZs)Table 4(A)(1)

[ITC on import of goods]

1.     Details of ITC availed on import of goods including supply of goods received from SEZs

2.     Total ITC availed is to be classified as ITC on inputs and capital goods

6FImport of services (excluding inward supplies from SEZs)Table 4(A)(2)

[ITC on import of services]

1.     Details of ITC availed on import of services

2.     Services from SEZs are not import of services.

6GInput Tax credit received from ISDTable 4(A)(4)

[ITC on ISD]

Aggregate value of ITC received from ISD

 

6HAmount of ITC reclaimed (other than B above) under the provisions of the ActThis information was not required in FORM GSTR-3BInclude ITC which was availed, reversed and then reclaimed under the Provisions of the Act.
6JDifference1.     The difference between the total amount of ITC availed through FORM GSTR-3B and ITC declared in row B to H.

2.     Ideally, this amount should be zero if the details are correct.

6KTransition Credit through TRAN-I (including revisions if any)Include details of transition credit received in the electronic credit ledger on filing of GST TRAN-I including revision of TRAN-I (whether upwards or downwards)

The period for submitting declaration in TRAN-I extended till 31-Jan-2019 and due date of filing FORM GSTR-9 is 31-Dec-2018

6LTransition Credit through TRAN-IIInclude details of transition credit received in the electronic credit ledger on filing of GST TRAN-II
6MAny other ITC availed but not specified aboveDetails of ITC availed through ITC01 and ITC-02 in the financial year shall be declared here. 

ITC01• Unregistered person got registered

• Composition dealer opting out of the composition scheme

• Exempted goods become taxable goods

ITC02In case of transfer of business by way of sale of business / merger / demerger
7A, 7B,

7C, 7D,

7E, 7F,

7G and

7H

ITC Reversed & Inelligible as per Rule 37,39,42,43, Sec 17(5), Reversal of Trans I & II Credit etc.Table 4(B)

[ITC Reversed]

1.     Details of ITC reversed due to ineligibility or reversal required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 and ITC reversed under S. 17(5) of the CGST Act, 2017

 

Rule/SectionParticulars
Rule 37After 180 days -Non-payment of consideration
Rule 39Distribution of input tax credit to Input Service Distributor
Rule 42 Proportionate credit on inputs and input services &

43 Proportionate credit on capital goods

Being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies
section 17(5)Block Credit

 

2. Details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GSTR TRAN-II and then reversed

3. Any ITC reversed through FORM GST ITC-03 [Pay ITC-from taxable to composition]

 

8AITC as per GSTR-2ATable 3 [Inw. Supply]  & 5 [DN/ CN] of GSTR-2A2.     Auto-populated in this table

3.     Total credit available for inward supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A

4.     Aggregate of all the ITC that has been declared by the corresponding suppliers in their FORM GSTR-I

5.     GSTR 2A is the reflection of ITC on inward supplies made but it doesn’t determine the eligibility of the credit.

8BITC as per sum total of 6(B) and 6(H) above1.     The ITC as declared in-

•      Table 6B: ITC on all inward supplies (other than imports and inward supplies liable to RCM but includes services received from SEZ) and

•      Table 6H: Amount of ITC reclaimed

8CITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018Table 4(A)(5) of GSTR-3B

[All other ITC]

Aggregate value of ITC availed on all inward supplies (except those on which tax is payable under RCM but includes services received from SEZs) received during July 2017 to March 2018 but  credit on which was availed during April to September, 2018
8DDifference [A-(B+C)]•      Difference (+)   :   Normal:- then give explanation in 8E & 8F.

•      Difference (0)   :   No ineligible credit

•      Difference (-) : Wrong availment or supplier not uploaded invoice in GSTR-1 then do recovery from supplier as the input tax credit is not available if the tax has not been paid & GSTR 1 has not been submitted by the supplier [section16(2) of CGST Act, 2017].

8E & 8FITC available but not availed / ineligible1.     Aggregate value of the ITC which was available in FORM GSTR-2A but not availed in any of the FORM GSTR-3B returns.

2.     Credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible.

3.     The sum total of both the rows should be equal to difference in 8D

4.     Therefore, any input tax credit remained unavailed should be shown in Sep 2018 return or else it will lapse (section 16(4) of CGST Act, 2017).

8HIGST credit availed on import of goodsThe input tax credit as declared in Table 6E shall be auto-populated here.
8IDifferenceIdeally this should be nil.
8JITC available but not availed on import of goods
8KTotal ITC to be lapsed in current financial yearThe total input tax credit which shall lapse for the current financial year shall be computed in this row.

Part IV – Details of actual tax paid during the financial year

The payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.

 

Part V – Particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year, whichever is earlier.

If any transaction for the previous year is declared after filling GSTR 1of the Sep 2018 then it should not be shown here.

TableForm GSTR 9Reference in GSTR 3BInstructions
10 & 11Supplies/Tax declared/reduced through amendmentsTable 9A, Table 9B and Table 9C of GSTR-11.     Details of additions or amendments to any of the supplies already declared in the returns of the previous FY but such amendments were furnished in Table 9A (Amnd. in B2B supplies), 9B (Original CN/ DN) and 9C (Amnd. in CN/ DN) of FORM GSTR-1 of Apr-Sep of the current FY or date of filing of Annual Return for the previous FY, whichever is earlier
12Reversal of ITC availed during previous financial yearTable 4(B) of GSTR-3B

[ITC Reversed]

1.     Aggregate value of reversal of ITC which was availed in the previous FY but reversed in returns filed for the months of Apr-Sep of the current FY or date of filing of Annual Return for previous FY, whichever is earlier.

2.     The recipient is required to do the apportionment towards exempt supplies/ non-business purposes on an annual basis before the due date of filing the return of the September month of the following year.

3.     The differentials will be liable to be paid with interest (if the annual disallowance is higher) and will be eligible as credit (if the annual disallowance is lesser).

4.     Annual assessment of R. 42, 43 cannot be reported here if made beyond Sep-18 return

13ITC availed for the previous financial yearTable 4(A) of GSTR-3B

[ITC Available]

1.     Details of ITC for goods or services received in the previous FY but ITC for the same was availed in returns filed for the months of Apr to Sep of the current FY or date of filing of Annual Return for the previous FY whichever is earlier shall be declared here.

2.     This should be equal to Table 8E i.e. ITC available but not availed.

14Differential Tax AmountDifferential tax payable & paid on account of declaration in 10 & 11 above.

Part VI – Details of other information.

TableForm GSTR 9Reference in GSTRInstructions
15A, 15B, 15C and 15DRefund Claimed/ Sanctioned/ Rejected/ Pending etc.– Include the details of aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here.

– Not to include details of non-GST refund claims.

15E, 15F and 15GDemand of TaxAggregate value of demands of taxes, taxes paid out of the total value of confirmed demand & demands pending recovery shall be declared here.
16ASupplies received from Composition taxpayersTable 5 of GSTR-3B

[inward supplies from a of supplier under composition]

Aggregate value of supplies received from composition taxpayers shall be declared here.
16BDeemed supply under Section 143For 1st year, this will be nil as the time limit for return of inputs & capital goods is 1 year & 3 years of being sent respectively (section 141 of CGST Act, 2017).
16CGoods sent on approval basis but not returnedIf the goods are not returned to the principal supplier within one eighty days of such supply then it shall treated as deemed supply on completion of 180 days.
17 & 18HSN Wise Summary of Outward/ Inward SuppliesTable 12 of GSTR11.     Summary of supplies effected and received against a particular HSN code to be reported only in this table.

2.     It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr.

3.     UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.

 

Number of digits of HSN codeNumber of digits of HSN code
Upto Rs. 1 crore fifty lakhsNIL
more than Rs. 1 crore fifty lakhs and upto Rs. 5 crores2
more than Rs. 5 crores4

 

CAUTION:- HSN wise summary of inward supplies was not required in FORM GSTR-3B or FORM GSTR-1

19Late Fees Payable & PaidLate fee will be payable if annual return is filed after the due date.

Conclusion: For the Outward Supplies, the government is relying on GSTR 1 while for the inward supplies liable to reverse charge, it is relying on GSTR 3B. It is important to note that in case of eligible ITC the reference is taken from GSTR 2A and not GSTR 3/3B. The Annual Return under GST is a starting point for GST Reconciliation Statement and GST Audit as all the reconciliation in the GST Audit is to be done between GST Annual Returns and Books of accounts. It thereby carries utmost importance.

FAQ’s on Form GSTR-9 Annual Return

Whether GSTR-9 can be revised?

Form GSTR-9 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return, when the error or omission is identified.

 

Which Annual return is to be filed by taxable person if he was earlier registered as composition taxpayer but later he switched over from composition scheme and his status as on 31st March 2018 is a regular taxpayer?

In such case, he shall be required to file GSTR-9A for the period he was registered as composition taxpayer and for the remaining financial year, he shall be required to file GSTR-9. Hence, he shall be required to file both the Annual Return GSTR-9A and GSTR-9.

 

Whether a Taxpayer shall be required to file GSTR-9 even though his registration has been cancelled before 31st March 2018? Whether answer remains the same if his application for cancellation was pending as on 31st March 2018?

As per Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, even if the status of taxpayer is not registered as on 31st March 2018 but he was registered between July-17 to March-18, he shall be required to file GSTR-9 providing details for the period during which he was registered. Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st March 2018, he shall be required to file GSTR9.

 

Whether Taxpayer shall be required to file GSTR-9 even though he was having Nil Turnover during the year 2017-18?

Yes, every registered person is required to file GSTR-9 irrespective of Turnover. However, facility to file GSTR-9 on single click may be provided in such case.

 

Whether transactions for the period April-17 to June-17 are also to be included in GSTR-9 for FY 2017-18?

No, instructions forming part of GSTR-9 which was notified by Notification No. 39/2018 dated 04th September 2018, clearly mentions that only details for the period July 2017 to March 2018 are to be provided in GSTR-9.

 

If a Taxpayer has obtained more than one GST Registration even though he has a single PAN, then whether GSTR-9 is to be filed at Entity level or GSTIN wise?

It may be noted that Annual return need to be filed for each GSTIN separately.Thus, if a multi-locational entity has 20 GSTIN, then 20 separate Annual return need to be filed. In case an entity has more than one GSTIN in the same state either due to separate business vertical or SEZ unit etc, separate annual return shall be filed.

 

Taxpayer has received a notice from its jurisdiction range office that there is a tax difference between GSTR-1 vs GSTR-3B / GSTR-3B vs GSTR-2A. Whether such tax differences are to be reported in total demand of tax in Table-15E?

No, demand of tax for which an order confirming the demand has been issued by adjudicating authority shall be reported in Table-15E. Only notice received asking for reasons / reconciliation of tax differences between returns filed cannot be said to be an order confirming demand of tax. So, the same will not be reported in Table-15E.

FAQ source ICAI Indirect Tax committee 

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