Ministry of Finance 03-July, 2019 17:03 IST
Clarification regarding Annual Returns and Reconciliation Statement
FORM GSTR-9 / FORM GSTR-9A
Payment of any unpaid tax
Primary data source for declaration in annual return:
Premise of Table 8D
Premise of Table 8J
Difficulty in reporting of information not reported in regular returns:
Information in Table 5D (Exempted), Table 5E (Nil Rated) and Table 5F (Non-GST Supply):
Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19:
Role of chartered accountant or a cost accountant in certifying reconciliation statement
Turnover for eligibility of filing of reconciliation statement:
Treatment of Credit Notes / Debit Notes issued during FY 2018-19 for FY 2017-18:
Duplication of information in Table 6B and 6H:
Reconciliation of input tax credit availed on expenses:
FORM GSTR-9 / FORM GSTR-9A
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DSM/RM/PD
(Release ID :191152)
