Simplified annual return for compounding taxable persons requires turnover, purchase details, compounding tax computation and reconciliation. Form GSTR-9A requires compounding taxable persons to report identification, filing period, gross turnover, and a detailed breakdown of purchases and expenditures distinguishing supplies attracting reverse charge and imports. It mandates outward-supply reporting (by supply type), compounding tax computation, and a quarterly reconciliation of turnover and taxes between returns and audited accounts with columns for tax paid, tax payable, differences, interest and penalty; separate schedules capture CGST, SGST and IGST paid on reverse charge. Additional schedules cover arrears, refunds, profit figures and a declaration, with filing by 31 December following the financial year.
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Simplified annual return for compounding taxable persons requires turnover, purchase details, compounding tax computation and reconciliation.
Form GSTR-9A requires compounding taxable persons to report identification, filing period, gross turnover, and a detailed breakdown of purchases and expenditures distinguishing supplies attracting reverse charge and imports. It mandates outward-supply reporting (by supply type), compounding tax computation, and a quarterly reconciliation of turnover and taxes between returns and audited accounts with columns for tax paid, tax payable, differences, interest and penalty; separate schedules capture CGST, SGST and IGST paid on reverse charge. Additional schedules cover arrears, refunds, profit figures and a declaration, with filing by 31 December following the financial year.
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