Comprehensive Guide to Filing GSTR-9 for FY 2023-24

Comprehensive Guide to Filing GSTR-9 for FY 2023-24


1. Key Legal Provisions for GSTR-9 Filing

Section 44 of the CGST Act, 2017

Who is Required to File GSTR-9?

Who is Not Required to File GSTR-9 for FY 2023-24?


2. Due Date for Filing GSTR-9

What Happens If GSTR-9 is Not Filed on Time?


3. Key Registers for GSTR-9 Compliance

1. Outward Supply Register

2. Inward Supply Register

3. Export Register

4. Import Register

5. Advance Register

6. RCM Register

7. Stock Register


Click here to download Handwritten notes by CA Devesh Thakur

4. Understanding Key GST Concepts

1. Composite Supply

2. Mixed Supply

3. Regular Supply


5. Table-Wise Details of GSTR-9

Table 4: Outward and Advances

Table 5: Exempt and Non-GST Supplies

Table 6: ITC Availed

Table 7: ITC Reversed

Table 8: ITC Comparison

Table 9: Tax Paid

Table 10-13: Adjustments for Previous FY

Table 15: Demands and Refunds

Table 16-18: HSN and Other Information


6. Who Can File Nil GSTR-9?


7. Notice of Defaulter Under Section 46


Conclusion

For more GST updates and detailed guides, visit CA Devesh Thakur.


Related articles

Next-Gen GST Reforms 2025: Key Rate Changes & Trade Facilitation

India’s GST 2.0 Reforms: Key Highlights, Rates & Impact...

GST in E-commerce Business: Online Sellers

Day 3 – GST in eCommerce Business: Complete Guide...

Sales Growth Strategies 2025: Online, Offline & Hybrid Business Expansion Guide

Introduction: Why Sales Growth Strategies Matter in 2025 Sales are...

GST Accounts, Records, and Audit in India – Complete Guide for Businesses

The Goods and Services Tax (GST) in India, implemented...

Case Studies

TDS (Tax Deducted at Source)
Financial Management

Upcoming webinar