📌GSTR-9 Annual Return FY 2023-24 | पूरी जानकारी एक ही वीडियो में | How to File GSTR-9 👉Welcome to cadeveshthakur ! In this comprehensive video, I explain everything you need to know about filing your GSTR-9 Annual Return for FY 2023-24. Whether you're filing online or offline, this video has got you covered with a step-by-step guide. 📌In this video, I cover: 📍How to file GSTR-9: Detailed procedures for both online and offline modes. 📍Downloading & Filling Offline Utility Form: Complete guidance on downloading the form and filling it correctly. 📍Conditions for Filing GSTR-9: Eligibility requirements and who must file. 📍Due Dates & Consequences: Important deadlines and what happens if GSTR-9 is not filed on time. 📍Important Notifications and Sections: Including Notification No. 14/2014, Section 35, and Rule 56. 📍GST Returns Overview: Understanding GSTR-3B, GSTR-1, and claiming Input Tax Credit (ITC). 📍Documents to Maintain: Outward register, export/import register, reversal of ITC, RCM, advance register, and stock register. 📍Filing GSTR-9 as NIL Return: Who is eligible and the necessary conditions. 📍Implications of a Cancelled GSTIN: Steps and considerations if your GSTIN has been canceled. ✒💡 Don't miss out on the handwritten notes for GSTR-9! Leave your email ID in the comments, and I'll share them with you. 🔗Make sure to like, subscribe (CA Devesh Thakur), and hit the bell icon for more insightful GST and accounting content. Feel free to drop any questions or feedback in the comments!
Thank you for putting effort and sharing the feedback. In this video, where Outward register is discussed while explaining the concept of "Place of Supply" we have referred: The Integrated Goods and Services Tax Act, 2017 Section 10. Place of supply of goods other than supply of goods imported into, or exported from India Section 12. Place of supply of services where location of supplier and recipient is in India. Whereas, when we discuss the "Time of Supply" where Section 12 Time of Supply of Goods & Section 13. Time of Supply of Services of CGST Act is referred. However, Section 10 of CGST Act, talks about Composition levy.
Sir ek gst registered person hai jo new mobile sale and purchase krta hai and ab vo old used mobile phone purchase krke (from unregistered) sale kr rha hai. Kya ye old mobile ki jo sale hai vo margin scheme u/s 32(5) k according kr sakta hai or tax sirf profit pe calculate hoga and customer ko bill of supply issue krega. ??
"Thank you for your question, @divinrajeevdivinraj6016! 😊 For ITC related to FY 2022-23 but claimed in FY 2023-24, you need to report it in Table 13 of GSTR-9. Here's why: Table 13 is specifically meant for ITC that pertains to a previous financial year (like FY 2022-23) but was claimed in returns filed during the current financial year (FY 2023-24). This ensures accurate reconciliation and reporting in your annual return.
@cadeveshthakur but table 13 is fy 23-24 itc claimed in 24-25 ??? Also table 6A figure including fy 22-23 itc claimed in23-24, i we not showing table 6b or 6m, it will came in diff table 6j??
@cadeveshthakur but table 13 is fy 23-24 itc claimed in 24-25 ??? Also table 6A figure including fy 22-23 itc claimed in23-24, i we not showing table 6b or 6m, it will came in diff table 6j??
"Dear @gauravshaw5426, Thank you for your question! While GSTR-9 for FY 2023-24 can be filed before the deadline, filing it in December 2024 has its advantages. The last date for considering credit and debit notes for FY 2023-24 is November 2024. By filing in December, you can ensure that all such credit and debit notes, if any, have been recorded and adjusted appropriately. This way, your annual return will reflect the most accurate and complete figures. Filing later but within the due date can help minimize discrepancies and make sure all eligible ITC and adjustments are considered. Hope this helps! 😊 Best, CA Devesh Thakur"
@cadeveshthakur Ok sir but mera koi cr note, dr note hai hi nahi . Sirf kuch Mistakes hai bills ka like metre ke jagah kgs hoga, hsn galat hua tha ek bill me ye sab galat hua hai, abhi agar Gst 9 file kare to kya kar sakte hai ya 8A generate hone ka wait karna hoga sir?? Or jo mistakes hai wo kaha dekh payenge sir? Qki mistakes to note down nahi kiya hai pata chalega kaise ki mistake kis bill ke against hai?? Plz reply sir
Sir February 2024 month GSTR 3B Blocked credit Reversal Rule 4 B (2) Tempary Reversal but now reversal Permanently Rule4B(1) Already Reversal Entry Passwd in the month of February 2024
Thank you for your query! If you've already made a temporary reversal in February 2024 as per Rule 4B(2) under the GSTR-3B return and are now required to make a permanent reversal under Rule 4B(1), you will need to adjust your books accordingly. Reference to the GST Provision: Rule 4B of the Input Tax Credit (ITC) Rules deals with the reversal of credit in specific situations. The temporary reversal under Rule 4B(2) applies when a certain amount of ITC cannot be claimed until some conditions are fulfilled. Once it becomes clear that the conditions for reclaiming the ITC cannot be satisfied, a permanent reversal under Rule 4B(1) must be made. Suggested Solution: Verify the Reversal: Ensure that the initial temporary reversal made in February 2024 has been properly recorded in your GSTR-3B return and books of accounts. Permanent Reversal: For the permanent reversal under Rule 4B(1), make sure to adjust your ITC ledger and pass the corresponding entry in your accounting records to reflect this change. Documentation: Keep all supporting documentation for these reversals as evidence in case of scrutiny.
Thank you for your query! If you've already made a temporary reversal in February 2024 as per Rule 4B(2) under the GSTR-3B return and are now required to make a permanent reversal under Rule 4B(1), you will need to adjust your books accordingly. Reference to the GST Provision: Rule 4B of the Input Tax Credit (ITC) Rules deals with the reversal of credit in specific situations. The temporary reversal under Rule 4B(2) applies when a certain amount of ITC cannot be claimed until some conditions are fulfilled. Once it becomes clear that the conditions for reclaiming the ITC cannot be satisfied, a permanent reversal under Rule 4B(1) must be made. Suggested Solution: Verify the Reversal: Ensure that the initial temporary reversal made in February 2024 has been properly recorded in your GSTR-3B return and books of accounts. Permanent Reversal: For the permanent reversal under Rule 4B(1), make sure to adjust your ITC ledger and pass the corresponding entry in your accounting records to reflect this change. Documentation: Keep all supporting documentation for these reversals as evidence in case of scrutiny.
gstr 9 में डाटा gstr 2b से आ रहा है , यानि 2023-24 के इनवॉइस जो 2023-24 के 2b में आये है उसी से सम्बंधित कोई रेवेर्सल या itc क्लेम , की डिटेल देनी होती है उसी के हिसाब से टेबल 8 मैच होती है , लेकिन 2023-24 के इनवॉइस अगर 2023-24 में नहीं आये और 2024-25 के 2b में आये तो उससे सम्बंधित itc रेवेर्सल या itc क्लेम को हमने टेबल 12,13 और टेबल 8c में नहीं दिखाया , क्या ये तरीका सही है ? बाकि सभी के सुझाव आमंत्रित है सभी अपनी राय जरूर दे
@@jpsharma7968 just refer 2A jho pichle saal kiya tha, yane 2a mein aaya par tumne 24-25 mein liya tha tab runner table 8c mein dikhaya. Isi tarah 23-24 abh 2b koh dekho, agar 2b aaya woh hei itc lena hei Agar 2b mein nahi aaya toh kahi pe nahi dikhana woh 24-25 gstr9 mein lena , sec 16(2)Aa ke hisab se, yeh logic mujhe lag raha hei
📌GSTR-9 Annual Return FY 2023-24 | पूरी जानकारी एक ही वीडियो में | How to File GSTR-9
👉Welcome to cadeveshthakur ! In this comprehensive video, I explain everything you need to know about filing your GSTR-9 Annual Return for FY 2023-24. Whether you're filing online or offline, this video has got you covered with a step-by-step guide.
📌In this video, I cover:
📍How to file GSTR-9: Detailed procedures for both online and offline modes.
📍Downloading & Filling Offline Utility Form: Complete guidance on downloading the form and filling it correctly.
📍Conditions for Filing GSTR-9: Eligibility requirements and who must file.
📍Due Dates & Consequences: Important deadlines and what happens if GSTR-9 is not filed on time.
📍Important Notifications and Sections: Including Notification No. 14/2014, Section 35, and Rule 56.
📍GST Returns Overview: Understanding GSTR-3B, GSTR-1, and claiming Input Tax Credit (ITC).
📍Documents to Maintain: Outward register, export/import register, reversal of ITC, RCM, advance register, and stock register.
📍Filing GSTR-9 as NIL Return: Who is eligible and the necessary conditions.
📍Implications of a Cancelled GSTIN: Steps and considerations if your GSTIN has been canceled.
✒💡 Don't miss out on the handwritten notes for GSTR-9! Leave your email ID in the comments, and I'll share them with you.
🔗Make sure to like, subscribe (CA Devesh Thakur), and hit the bell icon for more insightful GST and accounting content. Feel free to drop any questions or feedback in the comments!
nice video
Thanks for this video
I want these notes
Thanks for sharing helpful information
Thank you for your valuable feedback.
Thank you for valuable information
"You're very welcome, @Ashish-gj3vx! 😊 I'm glad you found the video helpful. Thanks for watching and supporting the channel!
Section 10 to composition scheme se related h place of supply goods sec. 12 & place of supply service ke case me sec. 13 h
Thank you for putting effort and sharing the feedback.
In this video, where Outward register is discussed while explaining the concept of "Place of Supply" we have referred:
The Integrated Goods and Services Tax Act, 2017
Section 10. Place of supply of goods other than supply of goods imported into, or exported from India
Section 12. Place of supply of services where location of supplier and recipient is in India.
Whereas, when we discuss the "Time of Supply" where Section 12 Time of Supply of Goods & Section 13. Time of Supply of Services of CGST Act is referred.
However, Section 10 of CGST Act, talks about Composition levy.
Thank you very much sir...
Thank you for your valuable feedback.
❤
"Thank you so much, @priyankaagrawal7192! ❤ Your support means a lot. Glad you liked the video! 😊
Very nice video please share pdf
Thank you for your valuable feedback. Please share your email ID for the same.
Sir ek gst registered person hai jo new mobile sale and purchase krta hai and ab vo old used mobile phone purchase krke (from unregistered) sale kr rha hai. Kya ye old mobile ki jo sale hai vo margin scheme u/s 32(5) k according kr sakta hai or tax sirf profit pe calculate hoga and customer ko bill of supply issue krega. ??
sir aapka her video bhut accha rhta hai sir par ye gstr9 video utna damdar nhi tha sir
Thank you for your valuable feedback.
Fy 22-23 itc claimed in 23-25, which column can i show?
"Thank you for your question,
@divinrajeevdivinraj6016! 😊
For ITC related to FY 2022-23 but claimed in FY 2023-24, you need to report it in Table 13 of GSTR-9.
Here's why:
Table 13 is specifically meant for ITC that pertains to a previous financial year (like FY 2022-23) but was claimed in returns filed during the current financial year (FY 2023-24).
This ensures accurate reconciliation and reporting in your annual return.
@cadeveshthakur but table 13 is fy 23-24 itc claimed in 24-25 ???
Also table 6A figure including fy 22-23 itc claimed in23-24, i we not showing table 6b or 6m, it will came in diff table 6j??
@cadeveshthakur but table 13 is fy 23-24 itc claimed in 24-25 ???
Also table 6A figure including fy 22-23 itc claimed in23-24, i we not showing table 6b or 6m, it will came in diff table 6j??
Sir kya gst9 for fy 23-24 abhi file kar sakte hai ya december me hi karna jaruri h??
"Dear @gauravshaw5426,
Thank you for your question! While GSTR-9 for FY 2023-24 can be filed before the deadline, filing it in December 2024 has its advantages. The last date for considering credit and debit notes for FY 2023-24 is November 2024. By filing in December, you can ensure that all such credit and debit notes, if any, have been recorded and adjusted appropriately. This way, your annual return will reflect the most accurate and complete figures. Filing later but within the due date can help minimize discrepancies and make sure all eligible ITC and adjustments are considered. Hope this helps! 😊
Best,
CA Devesh Thakur"
@cadeveshthakur Ok sir but mera koi cr note, dr note hai hi nahi .
Sirf kuch Mistakes hai bills ka like metre ke jagah kgs hoga, hsn galat hua tha ek bill me ye sab galat hua hai, abhi agar Gst 9 file kare to kya kar sakte hai ya 8A generate hone ka wait karna hoga sir??
Or jo mistakes hai wo kaha dekh payenge sir? Qki mistakes to note down nahi kiya hai pata chalega kaise ki mistake kis bill ke against hai?? Plz reply sir
Galti se permanent reverse ho gaya in spite of temporary reversal what to do anyone?
Please send the pdf
Sir February 2024 month GSTR 3B Blocked credit Reversal Rule 4 B (2) Tempary Reversal but now reversal Permanently Rule4B(1)
Already Reversal Entry Passwd in the month of February 2024
Thank you for your query!
If you've already made a temporary reversal in February 2024 as per Rule 4B(2) under the GSTR-3B return and are now required to make a permanent reversal under Rule 4B(1), you will need to adjust your books accordingly.
Reference to the GST Provision:
Rule 4B of the Input Tax Credit (ITC) Rules deals with the reversal of credit in specific situations.
The temporary reversal under Rule 4B(2) applies when a certain amount of ITC cannot be claimed until some conditions are fulfilled.
Once it becomes clear that the conditions for reclaiming the ITC cannot be satisfied, a permanent reversal under Rule 4B(1) must be made.
Suggested Solution:
Verify the Reversal: Ensure that the initial temporary reversal made in February 2024 has been properly recorded in your GSTR-3B return and books of accounts.
Permanent Reversal: For the permanent reversal under Rule 4B(1), make sure to adjust your ITC ledger and pass the corresponding entry in your accounting records to reflect this change.
Documentation: Keep all supporting documentation for these reversals as evidence in case of scrutiny.
Give suggestions
Thank you for your query!
If you've already made a temporary reversal in February 2024 as per Rule 4B(2) under the GSTR-3B return and are now required to make a permanent reversal under Rule 4B(1), you will need to adjust your books accordingly.
Reference to the GST Provision:
Rule 4B of the Input Tax Credit (ITC) Rules deals with the reversal of credit in specific situations.
The temporary reversal under Rule 4B(2) applies when a certain amount of ITC cannot be claimed until some conditions are fulfilled.
Once it becomes clear that the conditions for reclaiming the ITC cannot be satisfied, a permanent reversal under Rule 4B(1) must be made.
Suggested Solution:
Verify the Reversal: Ensure that the initial temporary reversal made in February 2024 has been properly recorded in your GSTR-3B return and books of accounts.
Permanent Reversal: For the permanent reversal under Rule 4B(1), make sure to adjust your ITC ledger and pass the corresponding entry in your accounting records to reflect this change.
Documentation: Keep all supporting documentation for these reversals as evidence in case of scrutiny.
hi
hello
gstr 9 में डाटा gstr 2b से आ रहा है , यानि 2023-24 के इनवॉइस जो 2023-24 के 2b में आये है उसी से सम्बंधित कोई रेवेर्सल या itc क्लेम , की डिटेल देनी होती है उसी के हिसाब से टेबल 8 मैच होती है , लेकिन 2023-24 के इनवॉइस अगर 2023-24 में नहीं आये और 2024-25 के 2b में आये तो उससे सम्बंधित itc रेवेर्सल या itc क्लेम को हमने टेबल 12,13 और टेबल 8c में नहीं दिखाया , क्या ये तरीका सही है ? बाकि सभी के सुझाव आमंत्रित है सभी अपनी राय जरूर दे
@@jpsharma7968 just refer 2A jho pichle saal kiya tha, yane 2a mein aaya par tumne 24-25 mein liya tha tab runner table 8c mein dikhaya. Isi tarah 23-24 abh 2b koh dekho, agar 2b aaya woh hei itc lena hei Agar 2b mein nahi aaya toh kahi pe nahi dikhana woh 24-25 gstr9 mein lena , sec 16(2)Aa ke hisab se, yeh logic mujhe lag raha hei