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Top 10 case study based on outward supply on Annual Return 2018-19 by CS K K Agrawal and CA Jatan Jain

Jun 27, 2020 by Kaushal Kumar Agrawal in GST Compliances

Top 10 case study based on the outward supply on Annual Return 2018-19

Top 10 case study based on the outward supply on the annual return. These case studies are drafted by CS KK Aggarwal & CA Jatan Jain.

Annual Return
	Taxes
Table 4	GSTR 1
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	GSTR 1	GSTR 3B
Table 14

Case 1
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	100			100
18-19		100		100
19-20			100	100
Total	100	100	100	300

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

Case 2
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20
17-18	100			100
18-19		80	20	100
19-20			100	100
Total	100	80	120	300

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

Case 3
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20
17-18	100			100
18-19		80	0	80
19-20			100	100
Total	100	80	100	280

Annual Return 17-18
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	100
Table 14	0	0

DRC 03

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	80
Table 14	0	0

DRC 03

Case 4
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		100	0	100
19-20			100	100
Total	80	120	100	300

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	120
Table 14	0	0

DRC 03

Case 5
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		70	30	100
19-20			100	100
Total	80	90	130	300

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

Annual Return 18-19
	Taxes
Table 4	70
Table 10 (+)	30
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	70	90
Table 14	30	30

DRC 03

Case 6
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	120	-20		100
18-19		100	0	100
19-20			100	100
Total	120	80	100	300

Annual Return 17-18
	Taxes
Table 4	120
Table 10 (+)	0
Table 11 (-)	-20
	Tax Payable	Tax Paid
Table 9	100	120
Table 14	0	-20

DRC 03

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	100	80
Table 14	0	0

DRC 03

Case 7
	17-18	18-19	19-20	Total
Books of account	100	100	100	300
GSTR 1	100	100	100	300
GSTR 3B	17-18	18-19	19-20	Total
17-18	80	20		100
18-19		70	20	90
19-20			100	100
Total	80	90	120	290

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	80
Table 14	20	20

DRC 03

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	90
Table 14	30	NA

DRC 03

Case 8
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	60	20		80
18-19		70	20	90
19-20			0	0
Total	60	90	20	170

Annual Return 17-18
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	60
Table 14	20	20

DRC 03

Annual Return 18-19
	Taxes
Table 4	80
Table 10 (+)	20
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	80	90
Table 14	20	20

DRC 03

Case 9
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	120	-20		100
18-19		130	0	130
19-20			-30	-30
Total	120	110	-30	200

Annual Return 17-18
	Taxes
Table 4	120
Table 10 (+)	NA
Table 11 (-)	-20
	Tax Payable	Tax Paid
Table 9	120	120
Table 14	0	20

DRC 03

Annual Return 18-19
	Taxes
Table 4	130
Table 10 (+)	0
Table 11 (-)	-30
	Tax Payable	Tax Paid
Table 9	130	110
Table 14	0	30

DRC 03

Case 10
	17-18	18-19	19-20	Total
Books of account	100	100	0	200
GSTR 1	100	100	0	200
GSTR 3B	17-18	18-19	19-20	Total
17-18	60	10		70
18-19		80	0	80
19-20			0	0
Total	60	90	0	150

Annual Return 17-18
	Taxes
Table 4	90
Table 10 (+)	10
Table 11 (-)	NA
	Tax Payable	Tax Paid
Table 9	90	60
Table 14	10	10

DRC 03

Annual Return 18-19
	Taxes
Table 4	100
Table 10 (+)	NA
Table 11 (-)	0
	Tax Payable	Tax Paid
Table 9	100	90
Table 14	0	0

DRC 03

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Kaushal Kumar Agrawal

An author, speaker and faculty of both Direct Tax and Indirect Tax having an experience of more than 20 years.

Bharatpur, India

CS K K Agrawal is an author, speaker and faculty of both Direct Tax and Indirect Tax having an experience of more than 20 years. He is prolific speaker on GST and has been speaking at various forums of ICAI and ICSI. He is an associate consultant (off-counsel) at ALA Legal which is the leading law firm of India where he is actively engaged in GST Strategy formulation, GST Implementation, GST Audit and advisory. He is also author of book Illustrated Guide to Sabka Vishwas (Legal Dispute Resolution Scheme) 2019 published by TAXMANN.

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