AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Annual Return
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....s 119[G1 Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] ] H 120[Sub-total (A to G1 above)] I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which ....
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....received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed 146[****] under the provisions of the Act I Sub-total (B to H above) 147[J Difference (I-A2 above) ] K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II 148[M ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms) ] N Sub-total (K to M above) O Total ITC availed (I + N abov....
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.... Tax Paid Difference between Tax payable and paid Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 = 3+4+5+6+7 2-8 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other ] Pt. V 54[Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.] Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 155[10 Supplies / ....
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.... 18 HSN Wise Summary of Inward supplies HSN Cod e UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date Signature Name of Authorised Designation / Status Instructions: - 156[1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) UQC: Unit Quantity Code (c) HSN: Harmonised System of Nomenclature Code (d) ITC: Input Tax Credit] 17[2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financia....
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.... for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 125[4G1 Aggregate valu....
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....B of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 126[5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details.] 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. The value of "no supply" shall be declared under Non-GST supply (5F). 24[For 57[FY 2017-18, 2018-19 73[, 2019-20 and 2020-21]], the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only.] 87[For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these tw....
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.... here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 129[and supplies on which e-commerce operators are required to pay taxes under section 9(5).] 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the 164[financial year] would be auto-populated here. 165[6A1 ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A)&n....
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....nputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. 59[130[FY 2019-20, 2020-21, 2021-22, 168[2022-23, 2023-24 and 2024-25,]] the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.] For 60[FY 2017-18, 2018-19 76[, 2019-20 and 2020-21]], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.] 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 29[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or repor....
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....h was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here. Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.] 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 171[However, for FY 2024-25 onwards, the difference between the total amount of net ITC of the financial year availed through FORM GSTR-3B as per Table 6A2 and input tax credit declared in row B to H shall be auto populated here. Ideally, this amount should be zero.] 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the e....
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....for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table.] 8B The input tax credit as declared in Table 6B and 6H shall be auto-populated here. 35[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] 174[However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here.] 8C 64[Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.] 8D Aggregate value of the input tax credit which was ....
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....ncial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023. 135[For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024.]]] 177[From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual return is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed upto 30th November of next financial year.] The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 42[For FY 2017-18,] Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 10[2018 to March 2019] shall be declared here. 43[For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2019 to ....
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.... ITC which was availed in the previous financial year but reversed in returns filed for the months of April 11[2018 to March 2019] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 67[For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.] 81[For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 93[For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of 103[April, 2022 to October, 2022 upto 30th November, 2022 April 2022 to September 2022] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.]] 11....
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....n the annual return for FY 2019-20. 69[For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.] 83[For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.] 95[For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was ....
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..... Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 48[For 71[FY 2017-18, 85[2018-19, 97[2019-20, 116[2020-21, 141[2021-22, 181[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this Table.] 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declare....
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....in value independently account for 10 % or more of the total value of inward supplies. 52[For 71[FY 2017-18, 85[2018-19, 2019-20 and 2020-21]], the registered person shall have an option to not fill this table.] 100[118[For FY 142[2021-22, 186[2022-23, 2023-24 and 2024-25]]], the registered person shall have an option to not fill Table 18.] 19 Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger 187[or electronic credit ledger].] ************* NOTES:- 1. Inserted vide Notification No. 39/2018 - Central Tax dated 04-09-2018 2. Substituted vide Notification No. 74/2018 - Central Tax dated 31-12-2018 before it was read as "1[FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inw....
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....upply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax /UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed as declared in returns filed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B....
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....p; G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O - 7I) 8 Other ITC related information A ITC as per GSTR-2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed (out of D) F ITC available but ineligible (out of D) G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G-H) &n....
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....nctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax....
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....ions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. ....
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....ling up these details. The value of "no supply" shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 4. Part III consis....
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.... the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FO....
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....nbsp; Table No. Instructions 10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI ....
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....3. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September, 2018" 4. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier" 5. Omitted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as, "3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return." 6. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 7. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 8. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September 2018" 9. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before i....
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....-11-2019 27. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 28. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 29. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 30. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 31. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 32. Substituted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 before it was read as "FY 2017-18" 33. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 34. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 35. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 36. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 37. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 38. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 39. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 40. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 41. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 42....
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..... Inserted vide Notification No. 79/2020 - Central Tax dated 15-10-2020 62. Substituted vide Notification No. 79/2020 - Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19" 63. Inserted vide Notification No. 79/2020 - Central Tax dated 15-10-2020 64. Substituted vide Notification No. 79/2020 - Central Tax dated 15-10-2020 before it was read as, "36[For FY 2017-18,] Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April 8[2018 to March 2019] shall be declared here. 37[For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.] Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 38[For FY 2017-18 and 2018-19, t....
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..../2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "2018-19 and 2019-20" 85. Substituted vide Notification No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "2018-19 and 2019-20" 86. Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 87. Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 88. Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 before it was read as, "73[, 2019-20 and 2020-21]" 89. Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 before it was read as, "For FY 2019-20 74[and 2020-21]" & "77[FY 2019-20 and 2020-21]" 90. Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21" 91. Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 92. Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 93. Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 94. Substituted vide Notification No. 14....
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....e it was read as, "2020-21 and 2021-22" 116. Substituted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as, "2020-21 and 2021-22" 117. Substituted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as, "2020-21 and 2021-22" 118. Substituted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as, "For FY 2021-22" 119. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 120. Substituted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "Sub-total (A to G above)" 121. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 122. Substituted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "Total Turnover (including advances) (4N + 5M - 4G above)" 123. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 124. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 ....
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....bsp;Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 144. Substituted vide Notification No. 20/2024 - Central Tax dated 08-10-2024 w.e.f. 08-10-2024 before it was read as, "A ITC as per GSTR-2A (Table 3 & 5 thereof) " 145. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 146. Omitted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "(other than B above)" 147. Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "J Difference (I - A above) " 148. Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "M Any other ITC availed but not specified above " 149. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-20....
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....22-09-2025 before it was read as, "1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code" 157. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 158. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 159. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 160. Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 161. Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "2022-23 and 2023-24" 162. Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "2022-23 and 2023-24" 163. Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "2022-23 and 2023-24" 164. Substituted vide Notification No. 13/2025-Central T....