Question13:
When we open GSTR-9 on portal most of the figures were pre-filled, if we need to declare that only, then why this return exist and if need to do something more may plz be communicated.

Answer:

GSTR-9 is consolidation of GSTR-1 and GSTR-3B for FY 17-18 and there are many things to be done before filing GSTR-9 like:

1.The Annual Return would be in respect of supplies etc. 'made during the year' and not 'as declared in returns filed during the year'. Means last chance to rectify mistake done in GSTR 1 and GSTR-3B.

2. Details auto populated can be edited.

3.Additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. But paid through DRC-03 in Cash.

4.However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.

5. Further the amendments done in GSTR-3B and GSTR-1 relating to FY 17-18 in FY 18-19 are to be mentioned in Part V of GSTR-9 .

6. ITC auto populated in Table 6 from GSTR-3B need to be bifurcated in Inputs, input services and capital goods.

7. HSN wise detail of Outward/inward supply is required in table 17/18 of GSTR-9 etc.

(Reply dt.14/05/2019)