How To Prepare GST-9 Annual Return AND 9C:-
1. Sales from financial statement and Tax payment on turnover – S.no. 4 +S.no. 5+S.no. 10 +S.no. 11= Sales Should be bifurcated as required in these column but need to match with Pt V Total Turnover(5N+10-11).
2.Tax payable on Turnover – Table 9 Tax payable (Auto Populated) +10 -11 ….Any late fees or other than CGST, SGST AND IGST need to be ignored while filing 9C.
3. ITC Claimed in 17-18 :- 6A is Auto populated for credit taken in GSTR 3B for this year and need to be bifurcated only 6B to 6N and 7A to 7I.
GSTR-2A- Columm 8A…and 8B to 8K need to show only how you take the credit….Whether in same year or Next year.
In Column no. 12 and 13 you need to show Reversal and availed credit in next year.
4. Column no, 14 is about tax payment in next year for the supplies made or excess ITC taken in Previous year.
5. Column no. 15 Auto populated.
6. Column no. 16 General Information of Supplies.
7. HSN wise summary of Inward and outward Supplies.
While Preparing GSTR 9C it should be need to consider figures where the word Mentioned….IN ANNUAL RETURN Should be match with the Auto-populated summary on based of 9 .