Clause by Clause detailed analysis on GST Annual Return - GSTR - 9 & 9C || CA (Adv) Bimal Jain
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- เผยแพร่เมื่อ 9 ธ.ค. 2023
- Clause by Clause detailed analysis on GST Annual Return - GSTR - 9 & 9C || CA (Adv) Bimal Jain
☑️ Annual Return (GSTR - 9): Data required for the FY 2022-23
✔️ For Complete PDF: www.a2ztaxcorp.com/wp-content...
☑️ GSTR-9 FY 22-23
✔️ For Complete PDF: www.a2ztaxcorp.com/wp-content...
☑️ GSTR-9C - Reconciliation Statements
✔️ For Complete PDF: www.a2ztaxcorp.com/wp-content...
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Dear Friends & Colleagues,
With the blessings of the Almighty God and your Love & best wishes, our latest book “GST Law and Commentary with Analysis and Procedures (Set of 4 Volumes) By Bimal Jain & A2Z Taxcorp LLP" May, 2023 Edition is launched in the market.
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💥 Complete Walk-through of the Book: tinyurl.com/2p8j8rpx
Highlights of the Book:
⭐ Vol 1: Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services - intra-state and inter-state. Principles of time of supply & place of supply, taxable person, GST ITC, reverse charge mechanism, exports and imports, job work, TDS, TCS, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
⭐ Vol 2: Detailed discussion on constitution of the GSTAT, demand and recovery, inspection, search, seizure & arrest, etc., offences, penalties, prosecution, compounding, and appeals & revision, under GST. Discussion of all procedural requirements viz. registration, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST.
⭐ Vol 3: Discussion on way forward GST return system - sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of GSTR-9 and GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services updated as on date including all the latest notifications, circulars, press release, etc.
⭐ Vol 4: All updated CGST, IGST, UTGST and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms & utilities, GST Council Meetings, etc. (With QR code access through Coupon code)
Please do share your valuable feedback/ suggestions and recommend to your friends and colleagues.
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00:04 Key points for filing GST 9 and 9C
03:46 Definition and categorization of supplies under GST
10:55 Advance against supply of services is captured in table four and non-GST supplies in table five.
14:45 Capturing data on GST payable and not payable under tables 4 and 5
22:12 Detailed analysis on GST Annual Return-related rules
25:23 Data capture in table 7, 12, and 13 important for reconciling credits in GSTR 9.
32:20 9C self-certified reconciliation statement is divided into five parts.
35:13 Disclosure of expenses and liabilities in GSTR 9C
41:36 Difference between tax payable and tax paid in GSTR-9
44:57 Correcting wrongly captured taxes and liabilities
52:10 Capturing details of outward supply and input tax credit in GSTR 9 & 9C
55:46 Proper reversal of credit and table filling are crucial in GSTR-9
1:02:33 Wrongly availed credit needs correction
1:06:55 Interest not applicable if total tax is higher than wrongly availed credit
1:13:29 Liability under reverse charge and filing GSTR-9C
1:16:25 Understanding the key points about availing credit under RCM rule
1:24:02 Non-compliance with e-invoicing leads to penalties and loss of credit
1:26:54 Thorough reconciliation needed for GSTR-9 & 9C
Crafted by Merlin AI.
Sir you are god gift to all tax practitioners, thank you so much
Respected Sir yesterday Kolkata me apka seminar me pahle baar apko suna aur sir aapne itne simple language me GST ko bataya ki main apka Fan ho gaya.
Thanku Sir
Basically I Am CA final Student having so much interest in GST aur apse Milne ke baad ab main GST ko aur ache se samaj kar aage badunga.
Greate Sir taken so much pains to explain annual returns GSTR 9 excellent and spoon feeding explantion 🙏👍👍🌹👍🌹
Awaited video sir❤
Thank you, sir
Sir, thanks a lot. It's well explained & given in right time..
Bahut bahut pranam
Thank so much sir, you have explained it so easily it sets in our mind.
What a great presentation Sir......... Thanks a lot
Very well explained with sections, table, circulars etc and very informative
Thanks a lot for enlightening us
Thank you sir.
Great 👍 thanks
Thanks Sir For Uploading 👍
Thanks Sir
Excellent sir
Thank you so much
Knowledgeable as usual
Wonderful explanation Bimal sir always🎉🎉
Much awaited....Majaa aa gaya, thank you so much sir. Your video is so knowledgeful. 1000 likes karne ka dil hai but 1 hi kar sakta hun.
Your super sir all doubt clearly
I was waiting for this video
If you can release English version that would be really helpful for other language people too
Almost 99% english
👍👍
Thank you very much sir for your nice presentation
It is very impressive class
Yes
Sir, knowledge means clarity, you are full of the former, suresh
suggestion : please show the referral image of the content in the background. eg if speaking about table 5 pls then show the table 5 in the background..
Respected sir...amazing..one question..ITC reversed in 4B(2) of GSTR-3B reclaimed in 4A(5) in subsequent months appearing as part of 6A in GSTR-9, is it to be reported other than in 6H especially the ITC reclaimed in FY 23-24.Thanks in advance🙏
SIR PLEASE MAKE VIDEO ON CREDIT NOTES APPEARING IN OTHER REVERSAL TABLE 4B OF GSTR 3B AND ITS TREATMENT IN TABLE 6,7,8 OF GSTR 9
Excellent explanation thank you sir. 2a auto populated reflected in gstr 9 is not reflecting correct amount with my multi month 2a means it is showing less leading to excess availment of input
Whether rate of tax to be shown as 0% or 5% in table 17 of gstr 9 in hsn summary for gta whose entire turnover is covered under rcm?
❤💯💯💯💯💯💯💯
Sir whether itc of fy 21-22 availed/reversed in fy 22-23 can be reported in table 6m of gstr 9 so as to tally the same with table 6a ?
Thank u sir
Sir whether itc reversal should be netted off in table 6 so as to match the same with table 8 or reversal should be shown in table 7 and let the negative figure come in table 8 ? Pls guide
Jain sir case ka vedio dalie plz
Deepak sale ka judgement me sir achhese dimag me baith gaya hai
Sir, where reversal of itc is more than itc available, it is added to output liability. In gstr 9 how treatment is to be given?
Sir... if take itc of reversal both 4B1 and 4B2 in Table 6 that reflected twice in the table 8 for reconciliation of 2A and 3B, it's shows itc taken more, then how to reconcile sir please suggest me.
sir ek supply ka GST registration with effect from registration ki date se cancelation kiya he aur table 8a me uska difference aa rahe uska kya kare?
Sir books turnover matched with gstr1 but wrongily excess tax paid in gstr3b(because one credit note reversed in gstr1 but forget to reverse in gstr3b) now what to do sir?
RCM liability was under IGST, but paid and claimed under CGST & SGST. ITC under CGST & SGST is not reversed till 30.11.23. Whether RCM liability can be shown under CGST and SGST and also ITC under CGST & SGST in GSTR 9. Please suggest what has to be done.
Good Evening Sir.Thank you very much sir. I have a question. I have sales of Fy 2021-22 RS.20 Lakhs reported in April & May Gstr-1 of Fy 2022-23. Fy 2022-23 sale is Rs.6 crores .
In Gstr-9 , table 4 only sales of Fy 2022-23 Rs. 6 crores are auto-populated.
But in table-9 of Gstr-9, all the taxes paid for Fy 2021-22 sales Rs.20 lakhs and Fy 2022-23 Rs.6 crores are getting reflected. Should I edit the figures of table-9 to report only taxes paid for Fy 2022-23. Please reply
Shri hari
Gstr-2a Show Rs-100 but gstr-2b shown Rs-80 so according to low we claim
Rs-80 in gstr-3b but our books shown Rs-100 because 1 supplier filed there march -23 gstr-1 late filed there which tables where filed for gstr-9
if less sales as per book in gst r3b and gst r-1 22-23 also in which table gstr9 22-23
Sir itc of fy 22-23 reversed in fy 23-24 to be reported in table 12 of gstr 9... whether this needs to be reported with negative sign in table 8c ?
Yes
Sir Where to show 21-22 ITC taken in 22-23 in 22-23 GSTR-9, sir pls confirm. leading to negative values in table 8D
Prev year I'm 21-22 input claim in 22-23 i which table. pls clear
1:14:00
HOW TO SHOW DIFF AMT.
Prithvi prdakshina karawayega GSTR
I HAVE FILE GSTR 9 GSTR 2B CLAIM 1 LAC BUT 2A CLAIM REC 75000/- DIFF 25000/-
SO PLS CONFIRM GSTR 9 MAIN DIFF, AMT. 25000/- SHOW ?
Very helpful sir with detailed analysis of all applicable Table of GSTR 9 & also case study session was wonderful
😊😊
Rather explains this, just tells us to refer CBIC Circulars...
or
Explain with demo or example...
Eg: if someone had difference in 3B with Books of accounts etc...
Yes
Sir - want to check if RCM liability paid under wrong head, I will pay the tax under correct, what will happen for ITC?
Sir Where to show 21-22 ITC taken in 22-23 in 22-23 GSTR-9, sir pls confirm. leading to negative values in table 8D
pata chal aapko bhai ??