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Published on:
March 21, 2023
By
Harshini

Checklist For GSTR 9, GSTR 9A and GSTR 9C

What does Checklist For GSTR 9, GSTR 9A, and GSTR 9C mean?

The GSTR-9, GSTR-9A, and GSTR-9C are different types of returns filed under the Goods and Services Tax (GST) regime in India. These returns are required to be filed by registered taxpayers to reconcile their tax liability with the tax paid for the financial year. Here is what each of these returns and their checklists mean:

1. GSTR-9: This is an annual return that has to be filed by regular taxpayers who have an annual turnover of more than Rs. 2 crores in a financial year. It provides a summary of all the transactions reported in the monthly/quarterly GST returns filed during the year. The GSTR-9 checklist includes a comprehensive list of details that need to be provided in the return, including a summary of all outward and inward supplies, taxes paid and payable, input tax credit (ITC) claimed and reversed, and any demands and refunds.

2. GSTR-9A: This is also an annual return that has to be filed by composition taxpayers who have opted for the composition scheme under GST. The GSTR-9A checklist includes details such as the total turnover for the year, tax paid and payable, and any demands and refunds.

3. GSTR-9C: This is a reconciliation statement that has to be filed by taxpayers whose annual turnover exceeds Rs. 2 crores. It requires the taxpayer to reconcile the turnover and tax paid with the audited annual financial statements. The GSTR-9C checklist includes a comprehensive list of details that need to be provided in the return, including the reconciliation of ITC claimed and available, a certification by the auditor, and any additional liabilities or demands.

Overall, the checklists for GSTR-9, GSTR-9A, and GSTR-9C help taxpayers ensure that all the necessary details are accurately reported in the returns, reducing the chances of any notices or penalties from the tax authorities.

Checklist For GSTR 9

GSTR-9 is an annual return that needs to be filed by all registered taxpayers under GST, except for those registered under the composition scheme. Here is a checklist for GSTR-9:

1. Verify GST returns: The first step is to ensure that all GST returns for the financial year are filed correctly and completely. GSTR-9 is a summary of all the monthly or quarterly returns filed during the year.

2. Reconciliation of books of accounts: It is important to reconcile the books of accounts with the GST returns filed during the year to ensure that there are no discrepancies or errors. Any discrepancies or errors should be corrected before filing GSTR-9.

3. Check for any missed invoices: Ensure that all invoices issued and received during the financial year are included in the return. Any missed invoices should be included in the return before filing GSTR-9.

4. Check for any ITC reversal: Check for any ITC reversal made during the year and ensure that the same is correctly reported in the return.

5. Cross-check data with Form 26AS: Cross-check the data with Form 26AS to ensure that all GST payments made during the year are correctly reflected in the return.

6. Verify the values reported in GSTR-1 and GSTR-3B: Verify that the values reported in GSTR-1 and GSTR-3B match with the values reported in GSTR-9.

7. Check for HSN summary: Check for HSN summary of inward and outward supplies, including the value and tax amount.

8. Verify the tax paid and payable: Verify the tax paid and payable for the year, including the amount of late fees, if any.

9. Reconciliation of ITC with Form GSTR-2A: Reconcile the ITC claimed with the ITC available as per Form GSTR-2A.

10. Disclose additional liabilities: Disclose any additional tax liabilities that have arisen during the year and pay the same before filing GSTR-9.

By following this checklist, taxpayers can ensure that their GSTR-9 return is filed accurately and completely, reducing the chances of any notices or penalties from the tax authorities.

Checklist For GSTR 9A

GSTR-9A is an annual return that needs to be filed by taxpayers who are registered under the GST composition scheme. Here is a checklist for GSTR-9A:

1. Verify GST returns: The first step is to ensure that all GST returns for the financial year are filed correctly and completely. GSTR-9A is a summary of all the quarterly returns filed during the year.

2. Reconciliation of books of accounts: It is important to reconcile the books of accounts with the GST returns filed during the year to ensure that there are no discrepancies or errors. Any discrepancies or errors should be corrected before filing GSTR-9A.

3. Check for any missed invoices: Ensure that all invoices issued and received during the financial year are included in the return. Any missed invoices should be included in the return before filing GSTR-9A.

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