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

Composition Scheme under GST

1. Objective    - The primary purpose of the Composition...

Understanding ITC for Demo Vehicles: Key Takeaways from Circular 231/25/2024-GST

key highlights from Circular No. 231/25/2024-GST: Clarification on Input Tax...

Step by step procedure on how to apply for FSSAI registration

Are you into food related business? If yes, do...

What is Debit Note in GST? Purpose, Content, Tax Liability

A debit note in the context of GST (Goods and Services Tax) is...

Utilization of Input Tax Credit under GST

Under the Goods and Services Tax (GST) regime, input...

Case Studies

TDS (Tax Deducted at Source)
Financial Management

Upcoming webinar