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View, Generate and File GSTR-9 using Tally.ERP9

Form GSTR-9 is an annual return form to be furnished by all registered taxpayers under GST including those taxpayers who are registered under the composition scheme.

GSTR-9 return filing involves the following 4 return forms:

  • GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1, GSTR-2 and GSTR-3
  • GSTR-9A: should be filed by the persons registered under composition scheme under GST
  • GSTR-9B: should be filed by the e-commerce operators who have filed GSTR-8 during the financial year
  • GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return

1. GSTR-9 Format

The GSTR-9 Format consists of 6 parts in which the details of supplies made or received during the period of July’17 to March’18 need to be captured. The details required in all 6 parts of GSTR-9 format is only at the consolidated level. The following are the 6 parts of GSTR 9 format as notified by the CBIC.

Part-1 of GSTR 9 Format Basic Details of Taxpayer
Part-2 of GSTR 9 Format Details of outward and inward supplies declared during the financial year  
Part-3 of GSTR 9 Format Details of ITC as declared in returns filed during the financial year
Part-4 of GSTR 9 Format Details of tax paid as declared in returns filed during the financial year  
Part-5 of GSTR 9 Format Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier
Part-6 of GSTR 9 Format Other Information such as demands and refunds, HSN Summary, Late Fee supplies received from composition taxpayers, deemed supplies etc.

 

Part-1 of GSTR 9 Format

In Part -1 of annual return, you need to capture the basic registration details of the taxpayer. The details such as fiscal year, GSTIN, legal name and Trade name (if any) need to be captured. These details will be auto-captured once the annual return form GSTR 9 is made available in the GST portal.

Part-2 of GSTR 9 Format

In Part-2 of annual return form, you need to capture the consolidated details of outward supplies as declared in the returns filed during the financial year. The Part-2 is further split into the following two sections.

  • Supplies on which tax is payable: All taxable supplies (both B2B and B2C), exports on payment of tax, supplies to SEZ on payment of tax, inward supplies attracting reverse charge and advance received (but invoice is yet to be issued) need to be captured.
  • Supplies on which tax is payable: This includes exports and SEZ supplies without payment of tax, outward supplies on which tax is to be paid on a reverse charge, exempt supplies, nil rated supplies and non-GST supplies.

You also need to capture the consolidated details of Debit note, Credit notes and amendments related to supplies separately.

Part-3 of GSTR 9 Format

The part -3 of annual return consist of all input tax credit availed and reversed in the financial year for which the annual return is filed. This part is further split into the following 3 sections:

  • ITC availed as declared in the returns filed: In this section, ITC availed through Form GSTR-3B will be auto-captured and you are required furnish the ITC availed on different nature of Inward supplies such as B2B, B2C, Imports etc. with a break-up of Inputs, Input services and capital goods. Ideally, there should not be any difference between the ITC claimed in GSTR-3B and the details declared in this section. This section will also include the transition credit availed through Tran-1 and Tran-2.
  • ITC reversed and ineligible ITC: Here, you need to furnish the details of ITC reversed owing to various reasons such as used in making exempt supplies, non-business use etc. Also, the ineligible ITC as declared in the Form GSTR-3B.
  • Other ITC related Information: In this section, the ITC as per form GSTR-2A will be auto-populated and you have to give the details of ITC availed on B2B inward supplies, ITC reclaimed and ITC availed after March’18 for inward supplies received from July –March’18. You also need to declare the details of ITC available but not availed, ITC available but not ineligible, IGST credit on import of goods etc.

Part-4 of GSTR 9 Format

In part of 4 of annual return, the actual tax paid as declared in the returns filed during the previous financial year need to be captured. Tax-wise break-up of tax payable, tax paid in cash and paid through ITC should be furnished.

Part-5 of GSTR 9 Format

In part 5 of GSTR 9, you need to declare the details of transactions related to previous financial year but declared in the returns of April to September of current FY (2018-2019) or date of filing of annual return for the previous financial year, whichever is earlier.

For example in the annual return for the FY 2017-18, the transactions related to July –March’18 are declared in the returns filed in April to September 2018. Let’s say, ITC is availed on an invoice dated 15th February, 2018 in GSTR-3B return of August, 2018 filed on 20th September, 2018. The consolidated details such supplies need to be declared in this section.

Part-6 of GSTR 9 Format

In part of 6 of GST 9, you need to capture the following details

  • Details of demands and refunds. This includes Total refund claimed, refund sanctioned, refund rejected, refund pending, the total demand of taxes, demands pending etc.
  • Supplies received from composition dealer, goods sent on approval and deemed supplies.
  • HSN-wise summary of outward supplies
  • Late fee payable and paid.

Form GSTR-9 once filed cannot be revised. It’s recommended to carefull check the values auto-populated in the annual returns, make suitable corrections and file.

Use the transactional data from Tally.ERP 9 to file GST annual returns Form GSTR-9. The information from return forms GSTR-1, GSTR-2, GSTR-3B and other registers provided in Tally.ERP 9 will help you to compute the values for GSTR-9. Find the steps to extract this information and compute the value for annual returns given below:

2. Getting Details for Annual Returns Form GSTR-9 using Tally.ERP9

To start with keep all the information on hand before initiating the filing process. You will get these details from GSTR-1 , GSTR-2 , and GSTR-3B , the steps to get them are shown below.

(A) Get GSTR-1 details

1.  Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-1 .

2.  Click F2: Period and change the period to 01-07-2017 to 31-03-2018 .

3.  Resolve exceptions of all the transactions listed under Incomplete/Mismatch in information (to be resolved) .

4.  Click F12: Configure and enable the option Show tax types in separate columns . This will display CGST, SGST,and IGST tax amounts in separate columns instead of combined value  in a single column.

5.  Press Ctrl+E and select the option Excel GSTR-1 (Spreadsheet) in the Format field.

6.  Retain all other fields.

7.  Select the option All Vouchers in the Allow Export of field.

8.  Press Enter to export.

(B) Get GSTR-2 details

1.  Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2 .

2.  Click F2: Period and change the period to 01-07-2017 to 31-03-2018 .

3.  Resolve exceptions of all the transactions listed under Incomplete/Mismatch in information (to be resolved) .

4.  Click F12: Configure and enable the option Show tax types in separate columns . This will display CGST, SGST,and IGST tax amounts in separate columns instead of combined value  in a single column.

5.  Press Enter to view the report with new added columns.

(C) Get GSTR-3B details

1.  Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-3B .

2.  Click F2: Period and change the period to 01-07-2017 to 31-03-2018 .

3.  Resolve exceptions of all the transactions listed under Incomplete/Mismatch in information (to be resolved).

4.  Click F12: Configure and enable the option Show tax types in separate columns . This will display CGST, SGST,and IGST tax amounts in separate columns instead of combined value  in a single column.

5.  Press Enter to view the report with new added columns.

3. File GSTR-9 in the GST Portal

Once the GST Annual Return Form GSTR 9 is prepared, the next step is to file GSTR-9 in the GST Portal. The following are the steps to file GSTR-9 (Click to get a Complete Tutorial )

 
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