GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GSTR-9 Manual New

GSTR-9C Manual New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

@taxreply

Join GST Group 125
इस पोस्ट को हिंदी में सुने (7 Min)

Computation of ITC has been updated in taxpayers GSTR-9 based on suppliers returns filed upto 30th Nov 2023: GST Portal

As per GST Portal, computation of ITC for FY 2022-23 has been updated in GSTR-9 of all taxpayers based of GSTR-1/IFF/GSTR-5 filed by their suppliers upto 30th Nov 2023.

What is the relevance of 30th Nov in ITC finalization in GSTR-9?

As per Section 16(4) of CGST Act - A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the 8[thirtieth day of November] following the end of financial year to which such invoice or 4[****] debit note pertains or furnishing of the relevant annual return, whichever is earlier.

GSTR-9 & 9C Comparison Manual for FY 2022-23 & FY 2021-22 [Table wise]

As the due date for filing GSTR-9 & GSTR-9C for FY 2022-23 is approaching fast. Professionals are working hard to complete the same in time.

Like last year, we have come up with a GSTR-9 & GSTR-9C Manual for FY 2022-23 as well for our members. This manual is of great importance for professionals and will give you insight into optional, mandatory and auto fill tables with updated instructions by CBIC.

One thing we have added into this manual is comparison with last year. So you will now be able to see comparison tables for FY 2022-23 & FY 2021-22 in GSTR-9 and GSTR-9C Manual.

The link for download both the manuals are given below.

GSTR-9 (Annual Return) - Taxpayers having aggregate turnover upto Rs.2 Crores are exempted from filing GSTR-9 for FY 2022-23 vide Notification No.32/2023 - .......
☛   Login to read more...


:

GSTR-9
:

GSTR-9C
Best-in-class
Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author:

TaxReply


Dec 2, 2023


Post your comment here !

Login to Comment


Other Important GST Updates


☛   Read more GST updates...

8
Oct
S
M
T
W
T
F
S
10 Oct

☑ Monthly | GSTR-7

GSTR-7 for the m/o Sep 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Sep 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Oct

☑ Monthly | GSTR-1

GSTR-1 for the m/o Sep 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Oct

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter July - Sep 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Sep 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Sep 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Oct

☑ Quarterly | CMP-08

CMP-08 for Quarter July - Sep 2024 (For Composite Taxpayers - Rule 62).

20 Oct

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Sep 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Sep 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Oct

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Apr - Sep 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

28 Oct

☑ Monthly | GSTR-11

GSTR-11 for the m/o Sep 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Oct

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Oct - Dec 2024 (Rule 61A)