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

Monthly GSTR-3B, annual GSTR-9 and audited GSTR-9C reconciliation; reverse charge (Sec 9(3)) and ISD allocations (Sec 20) GSTR-3B is a monthly summary return capturing tax liability, outward supplies and claimable ITC, with separate fields for zero-rated supplies (exports) and for deemed exports; GSTR-9 is the annual return reconciling supplies and taxes declared during the year, aggregating export and deemed export figures reported in monthly/periodic returns; GSTR-9C is the reconciliation audit report certifying differences between audited financials and GSTR-9 for entities above the audit threshold. Reverse charge requires the recipient to pay GST where law specifies (e.g., notified goods/services or unregistered suppliers). An ISD (Input Service Distributor) allocates centralized ITC across business units/branches (example: head office distributes credit of centralized input services to its branches).