How to Prepare GST Annual Return From Table 4 to Table 19

To prepare the GST annual return for F.Y. 2021-2022, taxpayers need to follow the steps outlined below for tables 4 to 19:

1. Table 4 - Outward supplies made to registered persons (B2B):

In this table, you need to report the details of all the taxable outward supplies made to registered persons during the financial year. The data can be extracted from your GST sales register or invoices. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

2. Table 5 - Outward supplies made to unregistered persons (B2C):

This table requires the taxpayer to report the details of all the taxable outward supplies made to unregistered persons during the financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

3. Table 6 - Zero-rated supplies and deemed exports:

Here, you need to report the details of all zero-rated supplies and deemed exports made during the financial year. This information can be extracted from your GST sales register or invoices. Ensure that the details are entered correctly and the values match the returns filed in the respective tax periods.

4. Table 7 - Supplies on which tax is to be paid on a reverse charge basis:

This table requires the taxpayer to report the details of all the taxable supplies received from registered persons where the recipient has to pay tax on a reverse charge basis. This information can be extracted from your GST purchase register or invoices. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

5. Table 8 - Advances, inward, and outward supplies made during the financial year:

Here, you need to report the details of all the advances received during the financial year, and the details of all inward and outward supplies made during the financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

6. Table 9 - HSN summary of inward supplies:

In this table, you need to report the summary of all the inward supplies made during the financial year, classified according to the Harmonized System of Nomenclature (HSN) code. The HSN summary can be generated from your GST accounting software.

7. Table 10 - HSN summary of outward supplies:

This table requires the taxpayer to report the summary of all the outward supplies made during the financial year, classified according to the HSN code. The HSN summary can be generated from your GST accounting software.

8. Table 11 - Late fees payable and paid:

Here, you need to report the details of any late fees payable and paid during the financial year. This information can be extracted from the GST portal.

9. Table 12 - Details of input tax credit (ITC) availed:

In this table, you need to report the details of all the ITC availed during the financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

10. Table 13 - Details of ITC reversed or ineligible ITC:

This table requires the taxpayer to report the details of all the ITC reversed or ineligible ITC during the financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

11. Table 14 - ITC availed on import of goods:

Here, you need to report the details of all the ITC availed on the import of goods during the financial year. This information can be extracted from the GST portal.

12. Table 15 - Input tax credit (ITC) reversed or claimed after filing of annual return:

In this table, you need to report the details of any ITC reversed or claimed after filing the annual return for the previous financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

13. Table 16 - Tax payable and paid:

Here, you need to report the details of the tax payable and paid during the financial year. Ensure that the details are entered correctly, and the values match the returns filed in the respective tax periods.

14. Table 17 - Interest and late fees payable and paid:

This table requires the taxpayer to report the details of any interest and late fees payable and paid during the financial year. This information can be extracted from the GST portal.

15. Table 18 - Details of demand and refund:

Here, you need to report the details of any demand or refund arising during the financial year. This information can be extracted from the GST portal.

16. Table 19 - HSN summary of goods sent for job work:

In this table, you need to report the summary of all the goods sent for job work during the financial year, classified according to the HSN code. The HSN summary can be generated from your GST accounting software.

After completing all the tables, you need to reconcile the data entered in the annual return with your books of accounts and GST returns filed for the financial year. It's essential to ensure that all the details are entered accurately, and the values match the returns filed in the respective tax periods. Once the reconciliation is complete, you can submit the annual return on the GST portal.