GSTR 9 is annual GST return which needs to be filed by every taxpayer who has taken registration under GST Law. It is a mandatory return for all taxpayer and due date for GSTR 9 is 31st December 2018.
GSTR 9 consists of major 6 parts, bifurcated between 19 sub-sections. Out of these 19 sub-section, some of the sub-sections will be auto-populated based on GSTR 1 and GSTR 3B filed with GSTN.
So here is our first part release of auto computed details for GSTR 9 and Bulk fetch of GSTR 1 and GSTR 3B for GSTR 9.
Below are the sections for which you will get the auto-computed details
|Table No.||Section No.||Description|
|4||4B||Supplies made to registered persons (B2B)|
|4C||Zero-rated supply (Export) on payment of tax (except supplies to SEZs)|
|4D||Supply to SEZs on payment of tax|
|4F||Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)|
|4G||Inward supplies on which tax is to be paid on reverse charge basis|
|5||5A||Zero rated supply (Export) without payment of tax|
|5B||Supply to SEZs without payment of tax|
|5C||Supplies on which tax is to be paid by the recipient on reverse charge basis|
|6||6A||Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)|
|6F||Import of services (excluding inward supplies from SEZs)|
|6G||Input Tax credit received from ISD|
Also for getting above auto-computed details firstly, you need to do bulk fetch for GSTR 1 and GSTR 3B. So this bulk fetch facility is also available for GSTR 9 on IRIS Sapphire.
For detail process of GSTR 9 click here.1