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


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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

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