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    GSTR 9 and 9C Optional Tables

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    Mayuri Rane

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    GSTR 9 and 9C Optional Tables

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    Mayuri Rane
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    8 views9 pages

    GSTR 9 and 9C Optional Tables

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    Mayuri Rane

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    © All Rights Reserved
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    ‘were, 1:31 AM Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22 {Goods and Servic Tax tosRaxqusieatogoryigoods-and-sovcedax))» Arcos (hp:taxgurintypearles! sintypetestures) :of FORM GSTR-9 & FORM GSTR.9C for FY 2021-22 (https:/taxguru.in/goods-and-service-ta gste-9e-fy-2021-22.htm) ARORA (htps:ftaxguryinfauthorigstrajondor) | ces Tax (hitpsiftaxguruinicategory/goods-and-service-tax/) - Articles (hips taxguru.intypelartcles!)- Fe Aypeteatured) (© (htps:itaxguru.inzp-admiripost php?post=B326688actior it) 25 Aug 2022 (ntpsftaxgura.in/2022 ‘tpstaxqurun/goods-and-servce-taxloptiona-tables-form-gst-9-form-gst-Se-f-2021-22.himiipcomme: {htps:taxguruinigoods-and-servicetaxigst-8.gst-Se-y-2020-21.him), Annual Retum is dvided into 4 read with Sub-Rule (1) of Rule 60 is to be referred for Annual Retum. 2 (hilpsaxguruinigoods-and-service-taxlgs-audlt-cetiicationform-gsr-8e-lafications-needed htm! ‘into V parts and 16 Tables. Section 44 road with Sub-Rule (3) of Rule 80 isto be referred for Reconcl } & FORM GSTR-96, for FY 2017-18 & 2018-19, below mentioned Tables were made optional by Note sted 14th November, 2019 (hitps:/taxguruin'goods-and-service-axicbi-simplifes-orm-gstfd-0'-forr 2019-20 Tables wore made optional by Notification No. 79/2020 ~ Central Tax dated 15th (htps:itaxgumuinigoods-and-servicetaxlgst-aueitselaxation-smes-continuey-2019-20.Mtml) For FY 2020-21 Tables are made optional by Notfication No, 30/2021 ~ Central Tax dated 30th July, 2021 (iipstaxguruinigoods-and-service-taxicbic-amends-rule-80-annual-retun- {gst-B:nstructons-gst-9c him). For FY 2021-22 Tables are made optional by Notification No, 14/2022 — Central Tax dated O5th July, 2022 (htpsiftaxguru.nigoods-and-servce-taxcentra-goods-services-ax-amendment-ules-2022.hinl) Form No, & Description Whether Whether Whether Table No. ‘optional for optional optional for FY 201748 for FY FY 2021-22 azoie19 201920 SIR ——_Optontofll Table AB to Table 4E net ofredt YES yes NO. Table 4 to notes /asb notes! Amendments (+10) Table 50 to 21, te registered parson sha have an option Table SF t2eiher sparaely reports supplies ae ‘exomptd, il rated an Nor-GST supply or repot consoled inornstion or a these thee heads in the "exerplee row ony Fer FY 2021-2, the rgstared porn shall ropott Nor-GST supely (SF) sopaataly and shallhave an option to ether saparately report his suppl as exompled and nl rated supaly or report consolidated inlrmaton for tesa ‘wo heads inthe “exempad ow on SIRI ——_Optan ofl Table Ato Table SF net oferadt YES: yes ves nots / debe nots! Amediments (+4) hitps:/taxguru.in/goods-and-senvice-taxoptiona-tables-forn-gstr-9-form-gst-Qe-f-2021-22 html ‘were, 1:31 AM Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22 SIRS —_ForFY 2017-18 and 2018-18, Opin to other Tao report ne breshup of input tax rat a8 nat, Table 6 captal goods and input services or por tho lente input tax crest under the np rom FY 2010-20, 2020-21 and 2021-22, Option to citer report the breakup of inputs and input serves or report the ene remaining amcurt Under the nuts row oy, SIRS —_ForFY 2017-18, 2016-19, 2018-20 ant 2020- Table GC & 21, Option to vier roport Table 6C and Tate Table 06D separaaly or report the conotiated det of Tale &C and 60 in Table 6D only SIRE For FY 2017-18 and 2018-18, repstered Table 6& person shall have an option to either report exptal good o Yep the ene put ae eat under th np ow ony. Foe FY 2018-20, 2020.21 and 2021-22, the rogistood porson shal report the broakip of Input tax creas capital goods ard have an option to alter repo te breakup of the or capo the entre raining smourt under te inp row oly. inputs an input services STR —_ Open toler is fara on reversals Table 7A to. separately in Table 7A to 7E or repod he Table 7H entre anaunt of reversal uner Table TH ‘ony, However reversals an account of ‘TRAN= ere (Table 7F) and TRAN.2 (Table 7) ae to be mandatory epote GSTRE For FY 2017-18 and 2018-19, te repatered Table 8A, person shall have an option o upload the Table 88 & dota forth otis in Table BA to 8D ly Table 20.95% POF format in FORM GSTRAC. (wthout be CA cartionton, 12 Reversal of TC avaled curing provus franca yoar 1. avatod for he previous franca year 18. Supplas receved from Composiion taxpayers, deems supply by Job wotkor and goods set on epproval basic SIRS 17. HSNwise summary of Outward Suopiss mandatory fo reper HSN code at six its oval for taxpayers having annual trover in the preceding yes above Rs. 5.00 Cran at four digi level fr ol B2B supplies for taxpayers having annual tumover in the preceding yea upto Rs. 5.09 Cr. STR 18, HSN wise summary ot rar Supplies Table 18 GSTR9C Have an option to notte tab. reo aro Table 5B to any adjustment requod tobe reprtod then Table sN tho same may be reported in Table 50. hitps:/taxguru.in/goods-and-senvice-taxioptiona-tables-forn-gstr-9-form-gst-Qe-f-2021-22 html ves ves ves ves ves yes No No yes No. No. ves No. ves wane, 131 AM Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021.22 GSTRSC Tele 128: Any ITC whch was booked inthe YES: yes NO ‘Table 128 & aude Annual Financal Statement fear ‘Table 126 franca oars) but aval in the ITC locger inthe financial yar for whicn be recovelsin slemen is being le or shal be declared here, Ths shal clude trantinal ea whieh wae Booked neater years but avallod during Financal Yor 2017- 16 Table 126: Any ITC wher has baen Booked in te audted Annual Financial Statement of the curent nancial year bul ne ame nas not boon creed to the ITC lager for tho sai franca yoar shal be decared hee. @STRSC Tis tabeleoreconclatonoFITC declared YES: yes Yes “Table 14 inthe Annual Return (@STRO) aganet he ‘uperses booked in the aude Annual FosancialSatoment of books of acount Iched at carajenderarora@gmailcom, His Mobile no. is +91-9891112120 ‘is publication is merely a general guide meant for knowledge purposes ony. All the references © 's@8 only and do not constitute a legal advice, We do not accept any liblties whatsoever for any losses Uuselfeliance of any information or conclusion contained in this publeation, Prior to acting upon tis F «the advice. This work is entirely in the interest of profession and to contribute into my beloved subject of ‘ios tax hos agus intaglgoods-endsarvottax), GST (ntpetagunsintagiest), STR 9 (Nipaxpuritag sgst-9e) ey Pokey (ntps:taxguruinprivacy ply) & Complete Terms of Use and Disclamer (ntes:axgur innancalscaim (aa (hipsaxgur.evauhergstajone) Name: CA RAJENDER ARORA (htpsmRaxguruinfauthorgsrajonder) ‘Quatiteation: CAin Practice Author Bio ‘Company: Spark & Associates Location: DELHI, Doh Inia Member Since: 07 Ju 2020 Total Post: 26 htptaxgusiniutorgsejense) ‘Loading Constant, Author and Focitator View Ful Profle (https:itaxgur.inlauthorlgstralndor) My Published Posts nat te lst date to reply Show Cause Note under GST? (htps/taxgurunigoadsand-senvicetanlahatis-Nedast-datero-reph-show-cause-atice- ergatim) ‘Case study on REM on Renting of Residontal Dweting Unk (htpsitagu.ngoods-and-servee-auease-sty-rom-ening eden dwotng-int hin) FAQS on Claus dof FORM SCD (htpe:itaxguinincome-awtags-clause-4-orm-Sed Nm) ‘case study on Leasing Renting of Photocopying machine in GST (tips:taxgurivgoods-and.serce alcase-studyseasing renting photecopying- smactine-gst hel) “Toxablty of Gtr sna Exchange under GST (hipeitaxguunigods-and-srvie antaxabily-bver-exchange-ge hi) Pose sang nate Joln Taxguru's Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subject Join us on Whatsapp Join us on Telegram Resiew us on Google More O srour une @pcrour unk hone tas onicoteedoaens Seong, Google Under {hitps:twaw.google.com/search? Goods ‘etaxgupublcnonslipseingF OOYqH aE uaF form-gstr-9y-2021-22.html hitps:/texguru.in/goods-ane-senvce-taxloptionsl-tables form-gstr wane, 131 AM Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22 Erwan Ncwitoz Annecy GFOOED Z¥jobGCreWVgCeAFEAIAGOGIRCAEKGEDMCAD ME ADAE \wto01307972009969C09:01215508435090765,) Services Tax (https://taxguru.in/eategory/goods-and-service-tax/) |TR-28: Know th Koy Diflorncos hips Raxgurunlgoods-and-sonicoanlst-2a-gst-20-40y-erencos. Hl lec Loco Shed fo alway is composite supply of works contact sowie (osaxqusinigoods-ne-eervcedaxieting poste-suplynerks-ontactseriee Nn!) ‘sppea! onthe ground of ttn fo delayed ng (ips:taxgur.Wlgoods-and- service taleaar-dlsmisss-sppea- grou! » ot aplcableo production & sale of agricultural so0cs: AAAR (hip:taxguru.nigoods-and swe adgs-oxonpton-f spicata soods-azar itn) poi of Excise ant Service Tax trough Form GST ORC-03 HC drt CBIC oissue guideline tps:Raxgunnigood Seposlorm-gs-do-09-trvicetax-excsematar-bombay hesrect-cne-issuegudelnes Mn) lete(htips:/taxguru.invcompany-awlamendments-schedule-i-companies-act7013-effectve-f- 2021-22. Next Article » (htps:/taxguruinichartered-accountantprepare-chartered-accauntane 98 13 -GSTR 9C extends relaxation for par 8 which indudes 128 & 12 In above fable rlaxaon mentored NO. tht Wel tes and uel que information ur ommumunr 22022 03:14 [_ Rep Nositenpnuinoodetcnio apenas oma no.) 2025-22 Nepean Tamenmemnany ‘bm its axqusiigoods-and-soncedaxioptona tables orm-ge-

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