GST annual return case studies: Supply part

 Introduction: GST annual return case studies

This article is compiled to discuss the GST annual return case studies. These case studies will help you in understanding supply part of GST annual return. It is advisable to be slow on annual return as you will not be able to revise it once it is filed.

1. When Actual GSTR 3b and GSTR 1 data is same and reported in same year Issue:

In this case actual figures will match with the data filed in returns. GST returns also matches with each other. In this case data will be entered in table no 4 and 9 of GSTR 9.

GST annual return case studies -1

2. When Actual GSTR 3b and GSTR 1 data is same but reported in next year.

In this case data is matching but it is reported in next year. So table 10& 11 will also come into the picture. Data disclosd in next year will be covered via table 10 & 11.

GST annual return case studies-2

3A. When actual and GSTR 3b is same but GSTR 1 invoices for B2B and B2C large is amended in same year 

In this case GST invoices are amended in same year. In this case table 4(K to L ) will be used

3B. When actual and 3b is same GSTR 1 b2c is amended in same year

Where the data is amended in b2c Table 4(A+B) will be considered.

4. When 3b and 1 are matching and tax is paid in next year

5. When all three are not matching

6. When NIL GSTR 3b and 1 filed 

7. When GSTR 1 and actual are same but 3b is understated 

8. When GSTR 1 and actual match in 3b tax was paid in next year

9. When supply understated in GSTR 1

 

10.  When supply is overstated in GSTR 1

11. When supply is same but tax is shown extra in GSTR 1

12. When amount of supply is same but tax figure is over stated 

13. When excess tax was paid and then corrected in later period

14. When tax is paid in wrong head