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