All the registered taxpayers have to file GSTR 9 Annual Return for the financial Year 2017-2018. As GSTR 9 is annual return, you need to summerize your inward and outward supplies correctly. At first, GSTR 9 form structure looks bit complex, but this detailed document by CA Swapnil Munot will definitely make it easier for you to understand the prerequisites. Following points are discussed in this document : - 

Watch exclusive video on GSTR-9 Filing

- Important Provisions With Respect to Annual Return and Audit
- Analysis of Form GSTR 9
- Analysis of Form GSTR 9C
- Case Studies With Respect to Form GSTR 9
- Case Studies With Respect to Form GSTR 9C

Other: -
- Form GSTR 9C  - is an Audit Report or a Certificate
- Audit Approach and Documentation
- Accounting System/IND AS vs GST
- Challenges for GST Audit and Annual Return

- Internal Auditor cannot become GST Auditor
- How To Go Ahead With GST Annual Return And Audit

CA Swapnil Munot

About the author

He has authored book on GST, titled as “Handbook on GST For Beginners”. Also he has authored Two E Book on - GST E Way Bill and GST Amendment Act.

He has conducted seminars on GST, Indirect Tax & Foreign Trade Policy at – FIEO, ICAI, MSME, CII, MCCIA, WMTPA, Institute of Cost Accountant of India, Various association, colleges and Institutions etc

He has conducted 250+ seminars on IDT across India, for Professional, Students, Officers, Practitioners etc

He is instrumental in obtaining Circular from Department.
Also, he is Recognized Faculty for GST by ICAI. He is member of IDT Study group Pune of ICAI. He is member of “Taxation Committee”, of MCCIA.

He is Chairman of ‘CGST – L & R – Committee’ of WMTPA

He is regularly writing the articles which are published in various leading Taxation Magazine and online portal.

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  1. Sir i have taken excess input tax credit of f.y 2017-18 now i want to reversed it under below mentioned way.
    Now i just want to reverse the excess input tax credit of f.y 17-18 through DRC-3 by using credit ledger balance before filling of Annual return in “voluntary basic selection” because i reversed this before filling of GSTR 9, so that is not my annual return liability. On filling of annual return i have no liability because i have already reversed it. I have asked the above matter on phone from CBIC they said yes you can pay it before filling of GSTR-9 by using credit leder but interest will be paid in cash but after filling of GSTR-9 all liability will be paid in cash only, that is also notification 74/2018 saying.
    Can i do it or not.?

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