About GST Return, Annual Return & Exemptions under GST
EXEMPTION UNDER GST (index)
definition of exempt supply under GST
Contents
Definition of exempt supply under GST
Power to grant exemptions (Sec 11 of CGST Act 2017)
Relevant Notifications
Exemption in GST
Chapter 1–Charitable and Religious Activities
Chapter 2 – Agriculture related services
Chapter 3 – Education Services
Chapter 4– Training and skill development services
Chapter 5– Health care services
Chapter 6 – Legal services
Chapter 7–Government services
Chapter 8-Admissionservices
Chapter 9–Event based exemptions
Chapter 10 – Passenger Transportation services
Chapter 11– Good Transportation services
Chapter 12–Insurance services
Chapter 13–Non- profit entity
Chapter 14–Sports services
Chapter 15 –Renting services
Chapter 16 –Construction services
Chapter 17 –Banking and financial services
Chapter 18 –Import of services
Chapter 19 –Tour operator services
Chapter20 – Others
Chapter 21 – Frequently asked questions (FAQ’s)
GST return book (index)
- Summary Sheet of Forms for GST Returns
- Basics of GST Return 6-7
- Furnishing details of outward supplies. [GSTR-1]
- How to file GSTR-1 [Practical Aspect]
- Invoice Furnishing Facility [IFF]
- Communication of details of inward supplies and ITC (Section 38)
- Auto-drafted ITC Statement [GSTR-2A and 2B]
- Furnishing Monthly Return [GSTR-3B]
- How to file GSTR-3B [Practical Aspect]
- Return to be filed by composition dealer [GSTR-4]
- Return to be filed by person required to deduct TDS [GSTR-7]
- Return to be filed by Input Service Distributor [GSTR-6]
- Return to be filed by NR taxable person [GSTR-5]
- Other Provisions of Section 39 [sub-sections 6-10]
- Return to be filed by person providing OIDAR services [GSTR-5A]
- Return of supplies made through an ECO [GSTR-8]
- Return or Details of outward supplies by SMS facility
- First Return [Section 40]
- Final return [section 45, Rule 81] {GSTR-10}
- Details of inward supplies of persons having UIN [GSTR-11]
- Consequences of not filing GST Return
- Obligation to furnish information return [Section 150]
- Relevant notifications and circulars
- FAQs on GST Return
- MCQs on GST Return
GSTR-9,9C (Index)
GSTR-9,9C (FY 2022-23)
| Units | Description | |
| 1 | Introduction to GSTR-9 | |
| 2 | Persons liable for filing Annual Return | |
| 3 | Types of Annual Return (GSTR-9, 9A, 9B, 9C) | |
| 4 | Levy of late fee | |
| 5 | Confusion and resolutions in respect to GSTR-9 | |
| 6 | Calculation of aggregate turnover for the applicability of GSTR-9 | |
| 7 | Bifurcation of all tables of GSTR-9 into 3 parts | |
| 8 | Which tables are optional & mandatory in GSTR-9 for FY 2022-23? | |
| 9 | Downloads available under GSTR-9 | |
| 10 | Basic Details of GSTR-9 (comes under Part-I of GSTR-9 consist of table 1, 2, 3A, 3B) | |
| 11 | Table 4 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is payable (comes under Part-II of GSTR-9) | |
| 12 | Table 5 of GSTR-9: Details of advances, inward and outward supplies made during the financial year on which tax is not payable (comes under Part-II of GSTR-9) | |
| 13 | Table 6 of GSTR-9: Details of ITC availed during the financial year (comes under Part-III of GSTR-9) | |
| 14 | Table7 of GSTR-9: Details of ITC reversed and ineligible ITC for the financial year (comes under Part-III of GSTR-9) | |
| 15 | Table 8 of GSTR-9: Other ITC related information (comes under Part-III of GSTR-9) | |
| 16 | Table 9 of GSTR-9: Details of tax paid as declared in returns filed during the financial year (comes under Part-IV of GSTR-9) | |
| 17 | Table 10 & 11 of GSTR-9: Supplies / tax reduced through amendments (+) (-) (net of debit & credit notes) (comes under Part-V of GSTR-9) | |
| 18 | Table 12 of GSTR-9: Reversal of ITC availed during the previous financial year (comes under Part-V of GSTR-9) | |
| 19 | Table 13 of GSTR-9: ITC availed for the previous financial year (comes under Part-V of GSTR-9) | |
| 20 | Table 14 of GSTR-9: Differential tax paid on account of declaration in table 10 and 11 above (comes under Part-V of GSTR-9) | |
| 21 | Table 15 of GSTR-9: Particulars of demands and refunds (comes under Part-VI of GSTR-9) | |
| 22 | Table 16 of GSTR-9: Information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on approval basis (comes under Part-VI of GSTR-9) | |
| 23 | Table 17 of GSTR-9: HSN wise summary of outward supplies (comes under Part-VI of GSTR-9) | |
| 24 | Table 18 of GSTR-9: HSN wise summary of inward supplies (comes under Part-VI of GSTR-9) | |
| 25 | Table 19 of GSTR-9: Late fee payable and paid (comes under Part-VI of GSTR-9) | |
| 26 | Relevant notifications in respect to GSTR-9 | |
| 27 | Process of Filing of GSTR-9 | |
| 28 | Consequences of non-filing of GSTR-9 | |
| 29 | Annual Return for composition dealer [GSTR-9A] | |
| 30 | Annual Return for E-Commerce Operator [GSTR-9B] | |
| 31 | FAQ’s on GSTR-9 | |
| 32 | Case studies related to outward supplies | |
| 33 | Case studies related to inward supplies | |
| 34 | Document required for GSTR-9C | |
| 35 | Structure of FORM GSTR-9C | |
| 36 | Table by table analysis of GSTR-9C | |
| 37 | Which tables are optional & mandatory in GSTR-9C for FY 2022-23? | |
| 38 | Common tables under GSTR-9 & GSTR-9C |
Reviews
There are no reviews yet.