GST Annual Return Format – Part I Details

In the last article on GSTR 9  we'd explained "what is GSTR 9, applicability, late fees and requirements". In this blog we will see how GSTR 9 is organised in total 6 parts and each part having various tables.

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GSTR 9 consists of 6 parts and 19 tables as summarised below:

Part I: Basic details
Part I seeks to capture the basic details of the registered person which is important for disclosure requirements. Part 1 is split into 4 clauses as follows:

Financial Year: 
Financial year is the period for which the return is to be filed. It generally means period commencing from 1^st April and ending on 31^st March. However, for FY 17-18, financial year shall mean the period commencing on 1^st July 2017 (date on which GST came into force) and ending on 31^st March 2018.

GSTIN: 

GSTIN means the “Goods and Services tax Payer Identification Number” of the Registered Person. The same shall be auto updated by GSTN

3A and 3B.  Legal name and Trade name: Legal name means as recognised by statute whereas trade name is a name used by industry to identify their business signifying their reputation. Common errors like mismatch of legal name as per legal documents and as per GST registration certificate or non-disclosure of trade name on registration certificate may be noticed. Such errors can be rectified through amendment of core registration fields available on GSTN portal.