CONSULTEASE.COM
webinar-shaifaly

Sign In

Browse By

GST annual return case studies: Supply part

 

 

14 case studies for supply in GST annual return

 
 

 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

GST annual return case studies -1

 
Proposed resolution:
GSTR-9_Outward working - Google Sheets 2019-05-07 12-00-02
 
 

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.

 
2
GST annual return case studies

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

3A R

3ar

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.

 
3bp
3br

 

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

4p4r

 

5. When all three are not matching

 
5p5r

6. When NIL GSTR 3b and 1 filed 

 
6p
6r

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

 
7p
7r

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

 
8p
8r

9. When supply understated in GSTR 1

 
9p 9r

10.  When supply is overstated in GSTR 1

 
10p
10r

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

 
11p
Table 11
 

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

 
12p
12r

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

 
13p
13r

14. When tax is paid in wrong head

 

In this case correct tax will be paid via DRC 3 and wrongly paid tax will be claimed as a refund.
 
 
14p
14r
These were 14 case studies for supply in GST annual return. Hope they were quite helpful for the readers. 
Disclaimer: This is only for educational purpose.

Stay informed...

Recieve the most important tips and updates

Absolutely Free! Unsubscribe anytime.

We adhere 100% to the no-spam policy.

Profile photo of CA Jatan Jain CA Jatan Jain

Delhi, India

Discuss Now
Opinions & information presented by ConsultEase Members are their own.