GST Returns 2025: File GSTR-1, 3B, 2B | QRMP & ITC

  GSTR - 2B VS 2A Here you will get to know very easy explanation regarding GSTR 2B . What is GSTR 2B?  In your return filling page you will see 4 Tabs as shown below: In the above picture you can see its showing GSTR 2B (Auto - drafted ITC Statement). Technical definition of GSTR 2B is,  GSTR 2B is an auto - drafted Input Tax Credit (ITC) statement generated for every recipient, on the basis of the information furnished by their suppliers, in their respective Form GSTR- 1 & 5 and Form GSTR -6 filed by ISD. Basically One's GSTR 1/5 becomes the other's GSTR 2B. You can understand GSTR 2B well only if you know what is GSTR 2A . Before there was only GSTR 2A for reconciliation of purchases. Now there is GSTR 2B also available. GSTR 2B is nothing but is auto drafted details of Purchases of the receiver. A Tax payer can have all there purchases details in GSTR 2B . Before it was Available in GSTR 2A. GSTR 2B and GSTR 2A both are similar and both are parts of T...

  STEP WISE METHODS TO FILE GSTR - 9A (ANNUAL RETURN FOR COMPOSITION TAXPAYERS ) Download the GSTR -9A Offline Tool from the GST Portal by             Go To  www.gst.gov.in → Downloads → Offline Tools → GSTR -9A Offline Tool → click on Download A zipped folder of GSTR -9A offline toll will be downloaded. Extract the excel sheet and then open the excel sheet. After opening the excel sheet it will be shown as below: The first Sheet of Excel is Read Me in which you don't have to do anything it only contains instructions to Fill GSTR -9A . In the above excel sheet you can see at the top right side corner there is a security warning for enabling Macros, click on options then a pop-up window will open as shown below Click on enable this content and the Macros will be enabled. Now you have to Download the JSON file from the GST portal that we will upload in this excel sheet. www.gst.gov.in → Login to your Account → Go To Return Dashboard → Go To ...

  FORM GSTR - 9A (COMPOSITION TAXPAYERS) Before proceeding forward to understand the method of filling of FORM GSTR -9A we should note down some important points. GSTR -9A is a Annual Return that has to be filled by the taxpayers who has opted for Composition Scheme under Section 10 through FORM GST CMP - 01 / GST REG - 01 . Composition taxpayers file their Return Annualy in GSTR-4 , but GSTR-4 has to be filled for the Current Financial Year and GSTR - 9A has to be Filled for the preceding Financial Year. Now some of you will think that if Both returns has to be filled Annualy then why their are two different Returns available to be filled. The difference of the Two returns will be explained to you in my next Blog. Here the main purpose of GSTR -9A is that, The review of this return (GSTR - 9A) will help GST Authorities to Weed Out (Remove the taxpayers) the registered tax payers who were not eligible for Composition benefit in The First Place. But then also they have opt...

  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 4, 5, 10, 11, & 13 (GSTR-9) EXPLAINED Firstly, you should know that What is GSTR-9 ?  GSTR-9 is the Annual Return that every tax payer having turnover of more than ₹ 2 CRORE has to file this return for the previous F.Y. for which all GSTR-1 and GSTR-3B has been filed, on or before 30th of October (Dates may change according to Vide notifications) of current F.Y. GSTR-9 for F.Y. 2018-19 last Filling date is 30th September, 2020 . Now it is very common thing to understand that if we are filling Annual return for F.Y. 2018-19 then the return should contain the details of only and only period 2018-19 . The departments main purpose is to get The annual details of each F.Y. of each taxpayer. Therefore it should be clearly noted down that the F.Y. for which you are filling GSTR-9 should contain the details only of that F.Y.  Now being more specific I will explain you that what does the above statements means.                 ...