Gst Registration Gstr 9b
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Government of India/State
Department of ---------
GSTR-9
[See Rule____]
ANNUAL RETURN
[To be furnished by the 31st December of the next Financial Year]
1. GSTIN ______________
2. Name of the Taxable Person _____________
(S. No. 1 and 2 will be auto-populated on logging)
2C. Whether liable to Statutory Audit Yes No
3. Date of statutory Audit _______________.
4. Auditors ____________________
5. Details of expenditure:
(a) Total value of purchases on which ITC availed (inter-State)
92
Goods
S. No.
Description
HSN Code
UQC
Quantity
Tax Rate
Taxable Value
IGST Credit
Services
S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST Credit
b) Total value of purchases on which ITC availed (intra-State)
Goods
S.No
Description
HSN Code
UQC
Quantity
Taxable Value
CGST
SGST
CGST
SGST
Tax Rate
Tax Credit
93
Services
S.No
Description
SAC
Taxable Value
CGST
SGST
CGST
SGST
Tax Rate
Tax Credit
C) Total value of purchases on which ITC availed (Imports)
Goods
S.No.
Description
HSN Code UQC
Quantity
Tax Rate
CIF Value
IGST
CustomDuty
paid
Services
S.No.
Description
SAC
Tax Rate
Taxable Value
IGST
(d)
Other Purchases on which no ITC availed
94
S.No.
Goods/Services
Purchase Value
(e) Sales Returns
S.No
Goods
HSN Code
Taxable Value
IGST
CGST
SGST
(f) Other Expenditure (Expenditure other than purchases)
S. No.
Specify Head
Amount
6. Details of Income:
(a)Total value of supplies on which GST paid (inter-State Supplies)
Goods
S. No.
Description
HSN Code
UQC
Quantity
Tax Rate
Taxable Value
IGST
95
Services
S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST
(b)Total value of supplies on which GST Paid (intra-State Supplies)
Goods
S.No
Description
HSN Code
UQC
Quantity
Taxable
Value
Tax Rate
Tax
CGST
SGST
CGST
SGST
Services
S.No
Description
SAC
Taxable Value
CGST
SGST
Tax Rate
Tax
CGST
SGST
96
(c)Total value of supplies on which GST Paid (Exports)
Goods
S.No
Goods
HSN Code UQC
Quantity
Tax Rate
FOB
Value
IGST
Custom Duty
Services
S.No
Services
SAC
Tax Rate
FOB Value
IGST
(d)Total value of supplies on which no GST Paid (Exports)
Goods
Sl.No
Goods
HSN Code
UQC
Quantity
Tax Rate
FOB Value
Services
97
Sl.No
Services
SAC
Tax Rate
FOB Value
(e) Value of Other Supplies on which no GST paid
Sl. No.
Goods/Services
Value
(f) Purchase Returns
Goods
Sl. No
Goods
HSN Code
Taxable Value
IGST
CGST
SGST
Services
Sl. No
Services
SAC
Taxable Value
IGST
CGST
SGST
98
(g) Other Income (Income other than from supplies)
Sl. No.
Specify Head
Amount
7 Return reconciliation Statement
Tax
Paid
Tax Payable (As per
audited a/c)**
Difference
Interest
Penalty
Tax
Paid
Tax Payable (As per
audited a/c)**
Difference
Interest
Penalty
A IGST
Sl. No
Month
B CGST
Sl. No
Total
Month
Total
99
C SGST
Sl. No.
Month
Tax
Paid
Tax Payable (As per
audited a/c)
Difference
Interest
Penalty
Total
8. O
A
Sl. No.
Other Amounts@@
Arrears (Audit/Assessment etc.)
Details of Order
Total
B
Sl. No.
Refunds
Details of Claim
Tax Payable
Interest
Penalty
Current Status of
the Order
Date of Filing
Amount of
Refund
Current Status of
the claim
This may be divided into parts:-
i)
ii)
amount already paid / refund already received during the year,
amount payable / refund pending.
9. Profit as Per the Profit and Loss Statement
Gross Profit
Profit after Tax
Net Profit
100
I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further
declare that I have the legal authority to submit this return.
Place:
Date: (Signature of Authorized Person)
101
GSTR 9B Reconciliation Statement
GSTR 9B.xlsx
102
Government of India/State
Department of ---------
GSTR-9A
SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS
1. GSTIN ______________
2. Name of the Taxable Person _____________
(S. No. 1 and 2 will be auto-populated on logging)
3. Period of Return
From _____
To ____
(to indicate the period for which the Taxable Person was compounding Taxable Person-dd/mm/yyyy)
3A Year for which Return is being filed From _____ To_____
(to indicate the financial year)
4. Turnover Details
1
2
Gross Turnover (GSTIN)
Gross Turnover (Entity)
(figures in Rs.)
103
5. Details of expenditure:
A) Total value of local purchases including purchases from unregistered persons net off purchase return
(1)Goods (other than attracting reverse charge)
Whether goods have been procured?
OYes ONo
Sl. No.
Description
HSN Code
Taxable Value
IGST paid
CGST paid
SGST paid
104
(2) Goods (attracting reverse charge)
Whether goods (attracting reverse charge) have been procured?
O Yes O No
Sl. No.
Description
HSN Code
Taxable Value IGST paid
CGST paid
SGST paid
(3) Services (other than attracting reverse charge)
Whether services (other than attracting reverse charge) have been procured?
O Yes O No
Sl. No.
Description
SAC
Taxable Value
IGST paid
CGST paid
SGST paid
(4)Services (attracting reverse charge)
Whether services (attracting reverse charge) have been procured? O Yes
O No
105
Sl. No.
Description
SAC
Taxable Value
IGST paid
CGST paid
SGST paid
106
B) Total value of purchases (Imports)
(1) Goods
Whether goods have been imported? O Yes
O No
Sl. No.
Description
HSN Code
Taxable Value
CIF Value
IGST paid
Custom Duty
paid
(2) Services
Whether services have been imported? O Yes
O No
Sl.No.
Description
SAC
Taxable Value
IGST
C) Other Expenditure (Expenditure other than purchases)
107
Sl. No.
Specify Head
Amount
6. Details of Income:
A) Total Value of outward supplies made net off sales return (taxable and not taxable)
Amount
Compounding Tax Rate
Compounding tax amount
Intra-state supplies (goods)
Intra-state supplies (services)
Exempted supplies
Nil rated supplies
Non GST Supplies
Export
Total
B) Other Income (Income other than from supplies)
Whether the Taxable Person has income other than from supplies? O Yes O No
Sl. No.
Specify Head
Amount
108
7. Return reconciliation Statement
A Compounding tax (on outward supplies)
Sl. No.
Quarter
Turnover as per return
Tax
Paid as per return
Tax Payable (As per audited a/c)** Difference Interest Penalty
3
4
5
6
7
8
1
2
Q1
Q2
Q3
Q4
Total
B CGST Paid on reverse charge basis
Have you paid CGST on reverse charge basis? O Yes O No
.
109
Sl. No
Quarter
Tax
Paid as per
return
Tax Payable (As per
audited a/c)**
Difference
Interest
Penalty
Total
C
SGST paid on reverse charge basis
Have you paid SGST on reverse charge basis? O Yes O No
Sl. No
Quarter
Tax
Paid as per
return
Tax Payable (As per
audited a/c)**
Difference
Interest
Penalty
Total
D IGST paid on reverse charge basis
Have you paid IGST on reverse charge basis? O Yes O No
Sl. No.
Quarter
Tax
Paid as per
return
Tax Payable (As per
audited a/c)**
Difference
Interest
Penalty
Total
**
110
8.
Other Amounts@@
A. Arrears (Audit/Assessment etc.)
Sl. No.
Details of Order
Tax Payable
Interest
Penalty
Current Status of
the Order
Total
B
Refunds
Sl. No.
Details of Claim (ARN)
Date of Filing
Amount of
Refund
Current Status of
the claim
This may be divided into parts:-
iii)
iv)
amount already paid / refund already received during the year,
amount payable / refund pending.
111
9. Profit as Per the Profit and Loss Statement
Gross Profit
Profit after Tax
Net Profit
10. Declaration
I /We hereby declare that the above particulars are in accordance with the records and books maintained by me/us and correctly stated. I have
correctly made the disclosures as provided under Goods and Services Tax Act, ___
Signatures
Note:
1. To be furnished by the 31st December of the next Financial Year
112
Government of India/State
Department of ---------
Form GSTR-10
[See Rule ----]
Final Return under ___ of Goods and Services Act, 2016
(For taxable person whose registration has been surrendered or cancelled)
1.
2.
3.
4.
5.
6.
7.
8.
9.
GSTIN
Legal Name
Business Name
Address
(Principal place of business)
Application Reference Number (ARN) of surrender application, if any
To be auto populated.
Effective Date of Surrender/Cancellation
Whether cancellation order has been passed:
(DD/MM/YYYY)
Yes / No
If Yes, Unique ID of Cancellation order
Date of Cancellation Order
10.
Particulars of closing Stock held on date of surrender / cancellation
(DD/MM/YYYY)
Sr No.
HSN
Code
Descrip
tion of
goods
Type of
Goods
(Cap
Other)
/
Unit of
measur
ement
Quantit
y
Price
per
unit
Value
(fair
mkt)
(Rs.)
1
3
10.1 INPUTS AS SUCH
2
4
5
6
7
8
10.2 INPUTS IN SEMI-FINISHED GOODS
113
In case
of CG,
% points
consider
ed for
reductio
n
8A
ITC already availed (Rs.)
Rate of Tax
Output tax
(Rs.)
CGST
IGST
SGST
SGST
CGST
SGST
CG
ST
9
9A
10
11
11A
12
13
11.
Details of payment
Sr. no.
Particulars
Debit Entry
No.
CGST
SGST
1
2
Amount of Tax payable
XXX
XXX
Amount of Tax paid
10.3 INPUTS IN FINISHED GOODS
2A
ITC Ledger
XXXXX
XXX
XXX
10.4 INPUT SERVICES
10.5 CAPITAL GOODS
Total
2B
Cash Ledger
XXXXX
XXX
XXX
10A. Amount of tax payable on closing stock:-
Nature of Tax
CGST
SGST
Amount
Higher of col. 9 & 12
Higher of col.10 & 13
114
12.
Verification
I/We__________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing
has been concealed therefrom.
Signature of Authorized Signatory _______________________________________
Full Name
(first name, middle, surname)
_______________________________________
Designation/Status ____________________________
Place - ----------------
Date --- DD/MM/YYYY
115
Government of India/State
Department of ---------
Form GSTR - 11
[See Rule ----]
INWARD SUPPLIES STATEMENT FOR UIN
1. UIN ------------- (to be auto-populated)
2. Name of the Government Entity : ------- (to be auto-populated)
3. Period:
3. 1 Year
3.2 Month
Select
Select
4. Details of purchases made for consumption or use (other than for the purpose of making outward supplies)
GSTIN
of supplier
Invoice
No
Date
Supplier
Name
(1)
(2)
(3)
(4)
Value of
Inward
Supplies
(figures in
Rs.)
(5)
IGST
Rate
HSN /
SAC
CGST
Rate
SGST
Rate
Amt.
(figures in
Rs.)
Amt.
(figures in
Rs.)
Amt.
(figures in
Rs.)
(6)
(7)
(8)
116
To be auto-populated
TOTAL
Note:
Missed invoices details for inward supplies can be added by the UIN holder.
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I
further declare that I have the legal authority to submit this statement.
Place:
Date:
(Signature of Authorized Person)
Note:
1. To be furnished by 28th of the month following the month for which statement is filed
2. To be furnished by the persons holding UIN w.r.t. the inward supplies made during the month for consumption or use
117
GST_ITC 1.xlsx
GSTR ITC-1
118
Form GST –TRP -1
[See Rule ..]
Application for Enrolment as Tax Return Preparer under
Goods and Services Tax Act, <<20.>>
S. No.
Particulars
M/O/D
New Renewal
Centre Authority
State Authority
From ..
To ____
1.
2.
3.
4.
5.
6.
6.1
6.2
6.3
6.4
6.5
6.6
Type of Application
Enrolling Authority
State
Jurisdiction
Period of Enrollment
Enrolment sought as:
Chartered Accountant holding COP
Company Secretary holding COP
Cost & Management Accountant holding COP
Lawyer currently licensed to practice
Retired employee of Centre / State Revenue Department
Others
7.
Applicant Details
M
M
M
M
M
M
119
M
M
O
M
M
O
M
M
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
Name
Date of Birth
Gender
Aadhar
PAN
Mobile Number
Landline Number
E Mail Id
8.
Professional Address
Building No./ Flat No./ Door No.
Floor No.
Name of the Premises/ Building
Road/ Street Lane
Locality / Area /Village
District
State
PIN Code
9.
Qualification Details
M
Qualifying Degree
Affiliation University/ Institute
120
Membership/ Enrollment Number
Date of Enrollment/ Membership
Membership Valid up to
10. Verification and Declaration
I/We ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of
my/our knowledge and belief and nothing has been concealed there form..
Signature of Authorized Signatory (Tax Return Preparer)
E-Sign/ DSC
Full Name (first name, middle, last name)
Place
Date
121
Government of____
Department of ..
Form GST –TRP 1 A
[See Rule ..]
Acknowledgement Receipt
Application Reference Number (ARN)
Your application has been successfully filed against <Acknowledgement Reference Number>
The status of the Application can be viewed through “Track Application Status” at dash board on the GST Portal.
Form No.
Form Description :
Date of Filing
Time of filing
:
:
:
Name of the Applicant :
Center Jurisdiction
:
State Jurisdiction :
Filed by
: (Name of the Applicant TRP)
It is a system generated acknowledgement and does not require any signature.
122
Form GST TRP -2
(See Rule-)
Enrolment Certificate for Tax Return Preparer
Government of India
And
Government of <State>
Goods and Services Tax Department
Central Goods and Services Tax Act, <2017> and <State> Goods and Services Tax Act, <2017>
[See Rule ____ of the Central Goods and Services Tax Rules, 2017 and Rule <Rule Number. of the State> of the <State> Goods and Services Rules Act, 2017]
Enrolment Number
<Unique ID generated by the system>
PAN
Name of
Preparer
Address
Information
PAN for which Provisional ID is generated
the Tax Return
(Legal Name of the Taxable Person as per the data shared by States/Center)
and
Contact
*:
1.
2.
3.
4.
Date
<Date of creation of Certificate>
Place
<State>
Valid up to
<Date of valid up to>
Office –Central/ State----
Date DSC of the Enrolment Authority
Name and Designation.
123
Department of ---------------
Government of ---------------
(State with which the TRP wants to enroll)
Form GST TRP- 3
[See Rule ----]
Reference No << Reference Number >>
<< Date >>
To
(Name of the Applicant) (As mentioned in the registration application)
(Address of the Applicant) (As mentioned in the registration application)
Application Reference No. (ARN)
TRP Enrolment Number
Dated – DD/MM/YYYY
Notice for Seeking Additional Information / Clarification / Documents for
Application for Registration as Tax Return Preparer,
or,
Show cause for disqualification in case of misconduct in connection to proceeding by Tax Return Preparer
This is with reference to your enrolment application referred above, filed under
the ---- Goods and Services Tax Act, 2016. The Department has examined your application and is not satisfied with it for the following reasons:-
1
2
Or
The Department has found guilty of misconduct in connection with following proceeding under the Act,:-
1
2
____You are directed to submit the above said documents/ file reply / clarification on the above said points within << seven days >>(Date Picker).. If no response is
received by the stipulated date(Date Picker), your application is liable for rejection/ Your enrolment is liable for cancellation.
Please note that no further notice / reminder will be issued in this matter.
124
Signature (digital)]
Name
(Designation)
125
Department of ---------------
Government of ---------------
(State with which the applicant wants to enroll)
Form GST TRP - 4
[See Rule ----]
Reference No << Reference Number >>
<< Date >>
To
(Name of the Taxable person) (As mentioned in the registration application)
(Address of the Taxable person) (As mentioned in the registration application)
Enrollment Number
Application Reference No. (ARN) (Latest)
Dated – DD/MM/YYYY
Order of Rejection of Application for enrolment as Tax Return Preparer/
Or
Disqualification to function as Tax Return Preparer
This is with reference to your enrolment application referred above, filed under the ---- Goods and Services Tax Act, 2016. The Department has examined your
application and the same has not been found satisfactory for the following reasons:-
1
2
3
..
If you are not satisfied with the order, you can file an appeal in accordance with the provisions of the Act.
[Signature (digital)]
Name
(Designation)
126
Government of____
Department of_____
(State with which TRP is enrolled)
Form GST –TRP 5
[See Rule ----]
Serial Number
Name of TRP Category
Enrolment Number
Address
Contact Number Email id
Valid up to
CA/CS/CA (Cost)/
Advocate/
Retd..Tax Officials/
Others
1
2
3
4
5
6
7
8
127
Form GST TRP 6
[See Rule ---]
From
Taxable Person
Name
GSTIN /Unique ID/Temporary GSTIN
To
TRP (Enrolment Number)
Address
Subject:- Engagement of TRP
Sir/Madam
I <<name of the Authorized Signatory>> on behalf of the << Name with GSTIN/Unique ID/Temporary ID>> hereby request you to undertake following activities on our
behalf :-
€
€
€
€
€
€
€
€
€
filing of statements of outward and inward supplies;
filing of monthly, quarterly, annual or final return;
making of payments for credit into the cash ledger;
file a claim for refund;
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
file an appeal to the First Appellate Authority;
file an appeal to the Appellate Tribunal *
file an application for amendment or cancellation of registration;
Application for fresh registration.
*(should be limited to CA /CS/ICWA & Advocates only)
You are requested to accept the engagement by utilizing the facility available on Common Portal. This engagement would be valid from the date and time of
your acceptance on the Common Portal.
128
(Name of the Taxable Person with GSTIN)
Form GST TRP- 7
[See Rule ---]
From
Taxable Person
Name
GSTIN /Unique ID/Temporary GSTIN
To
TRP (Enrolment Number)
Address
Subject:- Disengagement from the assignment
Sir/Madam
I <<name of the Authorized Signatory>> on behalf of the << Name with GSTIN/Unique ID/Temporary ID>> hereby inform you to disengage from the following
activities <with date and time> from DD/MM/YYYY with effect from HH/MM assigned to you with effect from DD/MM/YYYY :-
€
€
€
€
€
€
€
€
€
filing of statements of outward and inward supplies;
filing of monthly, quarterly, annual or final return;
making of payments for credit into the cash ledger;
file a claim for refund;
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
file an appeal to the First Appellate Authority;
file an appeal to the Appellate Tribunal *
file an application for amendment or cancellation of registration;
Application for fresh registration.
129
*(should be limited to CA /CS/ICWA & Advocates only)
You are requested to accept the disengagement by utilizing the facility available on Common Portal.
Your sincerely