HOW TO KNOW THAT WHAT DATA WE HAVE TO FILL IN THE TABLE 10 & 11 OF GSTR-9 AND WHEN IT IS NEEDED TO BE FILLED

 WHEN, WHY & HOW TO DISCLOSE THE TRANSACTIONS IN GSTR-9

We will get to know here in detail that when in which return we din't file the details and against that in which return we filed the details.

OUTWARD SUPPLIES (OS) OF FY 2018-19
TRANSACTIONS REPORTED IN		TRANSACTIONS REPORTED IN RETURNS OF APRIL 19 TO SEPT 19 (2019-2020)		REPORTING/ DISCLOSING  IN ANNUAL RETURN
GSTR-1 (2018-19)	GSTR-3B (2018-19)	GSTR-1 (2019-20)	GSTR-3B (2019-20)	GSTR-9 (2018-19)
YES	YES	NO	NO	TABLE 4 / 5	If the data is auto-populated then you don’t have to do anything in this table.
YES	NO	NO	YES	TABLE 10 / 11	You have to fill the amount of 18-19 that is in the 3B of 19-20
NO	YES	YES	NO	TABLE 4 / 5	If the data is auto-populated then you have to add the sales of 18-19 that are in GSTR1 of 19-20
NO	NO	YES	YES	TABLE 10 / 11	You have to fill the amount of 18-19 that is in the GSTR-1 & 3B of 19-20 The amount of 18-19 in GSTR-1 and 3B should be same
NO	NO	NO	NO	TABLE 4 / 5	There will be no value and you have to not do anything here then

HERE in this table above YES means that you have reported the supplies in that particular form of that particular period and on basis of that only you have to fill the details in GSTR-9.

GSTR-1 may contain transactions which are pertaining to F.Y. 2017-2018 and reported while filling returns for the F.Y. 2018-19. Such transactions have to be reduced from the reporting of turnover of  F.Y. 2018-2019 in Table 4 / 5 and Table 10 / 11 of GSTR-9.

REVERSE CHARGE MECHANISM

DISCLOSURE OF TRANSACTIONS WHERE TAX TO BE PAID UNDER REVERSE CHARGE MECHANISM (RCM)
PARTICULARS	TAX PAID IN FY 2017-2018	TAX PAID IN FY 2018-2019	TAX PAID IN FY 2019-2020	REPORTING IN FORM GSTR-9
Transactions pertaining to FY 2017-18	NO	YES	NO	FY 18-19  TABLE -4G
Transactions pertaining to FY 2018-19	NA	YES	NO	FY 18-19  TABLE- 4G
Transactions pertaining to FY 2018-19	NA	NO	YES *	FY 19-20 TABLE -4G
Transactions pertaining to FY 2018-19	NA	NO	NO *	IN THE YEAR OF PAYMENT TABLE -4G

* It has been clarified in the Press release dated 3rd July, 2019 that though the transactions are pertaining to FY 17-18 but since tax was paid in 18-19, it has to be reported in Table 4G of Annual Return (GSTR-9) of FY 2018-19. Above Table is drafted on the basis of this clarification.

INWARD SUPPLIES

DISCLOUSRE OF TRANSACTIONS OF INWARD SUPPLIES OF 2018-19
INWARD SUPPLIES RECORDED IN BOOKS OF ACCOUNTS OF FY 2018-19	REPORTED IN GSTR-3B	REPORTING IN GSTR-9
	Shown in FY 2018-19	Table 6A – Auto populated
	Shown in APRIL 19 TO Sept 19	Table 8C and Table 13
	Not claimed any ITC nor in 18-19 and nor in 19-20	No Reporting