What are differences among GSTR-3B, GSTR 9 and GSTR 9C?

[Dinesh kumar]

In which columns of GSTR-3B, 9 and 9C, physical export and deemed export supply entered? 

what is reverse charge mechanism in GST? 

what is ISD ? can you explain with examples?

 

 

AI Summary

Key differences: GSTR-3B monthly summary, GSTR-9 annual return, GSTR-9C audit reconciliation, exports, reverse charge, ISD GSTR-3B is a monthly self-declared summary return for outward supplies, tax liability and provisional input tax credit; GSTR-9 is an annual return consolidating details from monthly/quarterly returns; GSTR-9C is a reconciliation statement and audit report certifying consistency between accounts and GSTR-9 for taxpayers above the audit threshold. Physical exports and deemed exports are declared under exports-related outward supplies columns in GSTR-3B (and reconciled in GSTR-9) with supporting schedules in GSTR-9C. Reverse charge means the recipient, not the supplier, pays GST. ISD (Input Service Distributor) allocates common input tax credit across different GST registrations of the same legal entity.