Herb 20
✅ For applicability of GSTR 9 and 9C in 21-22 – The aggregate Turnover limit of FY 2021-22 is to be considered ( 2Cr / 5 Cr limit ) and not the previous year ( 2020-21)
✅Auto Population in GSTR 9 is only for reference. Details to be filled as actual ( except un editable field )
✅ Highly Recommended to provide details of credit Note / Debit Note separately
✅ ITC details of Capital Goods are compulsorily required to be reported separately
✅ ITC can not be claimed in GSTR 9
✅ Details in S N 10 & 11 of GSTR 9 are to be filled in as per the effect given in GSTR 3B ( not as per GSTR 1). Example – Invoice of Mar 2022. Disclosed in GSTR 1 of Mar 2022, but Tax paid in GSTR 3B of Sep 2022. Then it is to be disclosed in S No 10 of GSTR 9
✅ Highly recommended to provide details of ITC reversed in S N 12
✅ HSN summary is compulsory for outward supply ( not for inward supply).
✅ As far as possible, try to match HSN Summary with Total appearing after Sr. No. 13
✅ In case of multi GSTIN, turnover of each GSTIN is to be reported separately in GSTR 9C
✅ In GSTR 9C, as far as possible, try to provide reconciliation details separately in provided fields. Don’t jump to include all amounts in S N ‘5O’
Please note that – GSTR 9 / 9C is going to be the base for all future notices and audits. So kindly ensure to prepare workings with all links, and details with note sheet
All Love and Knowledge
Team Digital Herb
Lead Healthy Digital Life
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