Handbook on Annual Return under GST by ICAI

The Institute of Chartered Accountants of India has published a Handbook on Annual Return under GST. This is revised edition published in October, 2022. The First edition was published in May, 2020.

Contents

Introduction

Primary Source of Annual Return

Outward Register

Export Register

Advance Register

Import Register

Reverse Charge Register

Inward Register

Stock Register

Introduction to Annual Return

Analysis of GSTR-9

Part-I: Table No.1 to 3B

Part-II: Table No. 4 (Computing Gross Pay-Out)

Part-II: Table No. 4 (Computing Net Pay-Out)

Part-II: Table No. 5 (No Payout Transactin)

Part-III: Table No. 6 (Gross ITC Taken)

Part-III: Table No. 7 (Reversals & Ineligible ITC)

Part-III: Table No. 8 (Comparation with Form GSTR-2A)

Part-IV: Table No. 9 (Pay-Out Particulars)

Part-V: Current Year’s Transaction Reported in Next Financial Year

Part-VI: Other Information – (Table No. 15)

Part-VI: Other Information – (Table No. 16)

Part-VI: Other Information – (Table No. 17, 18 & 19)