GST Audit Report Format Notified (INDIA)

GST Audit Report Format Notified. [Click here to Download the Document]

Form GSTR -9 & Form GSTR -9A [India]

Form GSTR -9


GSTR -9 is Annual return which every registered taxpayer is required to file
Except Following:
1. Casual Taxable Person
2. TDS/TCS deductor
3. Input Service Distributor
4. Non resident taxable person
Government through Notification No. 39/2018 – Central Tax has notified the form GSTR -9


GSTR-9 shall be filed on or before 31st December of the subsequent financial year.


For FY 2017-18, the due date for filing GSTR 9 is 31st December, 2018.


Late Fee is leviable if the return is not filed before due date


Summary of form GSTR -9 notified by Government (INDIA) - Form is divided into 6 parts-


Part-I of the form requires the legal name, trade name and GSTN of the tax payer.


Part II Details of outward and inward supplies attract RCM declared during the financial year.


Part III requires ITC declared in returns and Actual ITC during the financial year.


Part IV requires the details of tax paid,


Part V requires the 17-18 transactions accounted in 18-19 (April’18 to Sep’18 return),


Part VI requires the refund and tax demand detail, supplies received from composition taxpayers and deemed supply, HSN summary of inward supplies and outward supplies and late fee details.


Form GSTR -9A
GSTR -9A is annual return for composition dealer. Government through Notification No. 39/2018 – Central Tax has also notified the form GSTR -9A. Due date for filing GSTR-9A is same as that of form GSTR-9 i.e. on or before 31st December of the subsequent financial year. Late Fee is leviable if the return is not filed before due date


Summary of form GSTR -9A notified by Government (INDIA)- Form is divided into 5 parts.


Part-I of the form requires the legal name, trade name and GSTN of the tax payer. Aggregate turnover of previous financial year is also required in this part.


Part II Details of outward and inward supplies attract RCM declared during the financial year.

Part III requires the details of tax paid.


Part IV requires the 17-18 transactions accounted in 18-19 (April 18 to Sep’18 return),


Part V requires the refund and tax demand detail, credit availed and reversed and late fee details.

GSTR 1 Late Fee Waiver Scheme [India]

GSTR 1 Late Fee Waiver Scheme [India]


CBIC vide notifications no 43 and 44 of Central Tax dated 10th Sept,18 extended the due date for filing GSTR 1 (Details of outward supplies) for the period July, 2017 to September, 2018 to 31st October, 2018.


This Scheme will Give:
- Relief from late fee for registered persons who could not file returns since inception of GST, 1st July 2017.
- More time available in resolving Input tax credit mismatches in GSTR 2A.
- Relief from GST returns during the Tax Audit period
- More time available for finding of mismatches between GSTR 1 vis a vis GSTR 3B and Books
- More time for Rectification of GSTR 1 available.


DUE DATE FOR TURNOVER ABOVE 1.5 Cr.
July,17 to Sept,18: 31st Oct, 2018
Oct,18 onwards: 11th of Next month


DUE DATE FOR TURNOVER BELOW 1.5 Cr.
July,17 to Sept,18: 31st Oct,18
Oct,18 to Dec,18: 31st Jan,19
Jan19 to March,19: 30th April,19

IMPORTANT DUE DATES FOR THE MONTH OF SEPTEMBER 2018 [India]

IMPORTANT DUE DATES FOR THE MONTH OF SEPTEMBER 2018:

A. Due Dates for Compliances under GST:


10-09-2018- Due Date for filing GSTR -1 for the month of August 2018. Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore


20-09-2018- GSTR-3B for the m/o August 2018


B. Due Dates for Compliances under Income Tax:

07-09-2018- Due Date for deposit of tax deducted/collected at source for the month of August 2018


14-09-2018- Due Date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB in the month of July 2018


15-09-2018- Due Date of deposit of second installment of advance tax for the assessment year 2019-20


30-09-2018 – Due Date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB in m/o August 2018


30-09-2018 – Audit Report under section 44AB for the assessment year 2018-19 in the case of a Corporate/Non-Corporate assessee (who is required to submit return of income on September 30, 2018)


C. Due Dates for under Companies ACT:


15-09-2018- Application for KYC of all Directors for the year ending 31.03.2018 via form DIR-3 KYC


D. Due Dates for Compliance under ESI, PF ACTS:


15-09-2018- PF Payment for m/o August 2018


15-09-2018- ESIC Payment for m/o August 2018