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Analysis of GST Returns

434.35

Book Details
Title Analysis of GST Returns
ISBN 978-81-9708-144-6
Edition 1st edn., 2024
Pages 282
Authors Ashima Bansal and CA Arun Chhajer
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
SKU: TG-BPG-AOGR Categories: , , , ,

Description

Analysis of GST Returns” by Ashima Bansal and CA Arun Chhajer is a comprehensive guide to understanding and interlinking various GST returns. Published by Bharat Publishers., this 1st edition (2024) book spans 282 pages and offers in-depth analysis of GSTR 1, 1A, 3B, 9, 9C, 2A, and 2B, along with their interconnections. Available at a flat 27% discount for a limited period with free shipping, the book is a valuable resource for professionals and students alike. ISBN: 978-81-9708-144-6.

Chapter Topic Page No.
 

 

Bharat? 5
Detailed Contents 13
1 Analysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C 1
1. Introduction 4
2. Legal provisions pertaining to GSTR-1 5
3. Tables of GSTR 1 8
4. Format of GSTR 1 as per Rule 59 of CGST Rules 2017 12
5. Screenshot of GSTR 1 as per GSTN Portal 17
6. Table 1 to Table 3 18
7. Table 4 – B2B Supplies 18
8. Table 4B of GSTR 1 – B2B outward supplies covered under RCM 23
9. Table 5 – B2C inter State supplies having invoice value more than 2.50 lacs 26
10. Table 6A & Table 6B – Export and Supply to SEZ Unit/Developer 28
11. Table 6C – Deemed Export 32
12. Table 7 of GSTR 1 – B2C Supplies 33
13. Table 8 – Exempt supply, NIL rated supply and Non-GST supply 34
14. Table 9A and Table 10 – Amendment Table 36
15. Table 9B and Table 9C debit note or credit note and its Amendment Table 39
16. Table 11A and 11B – Advances and its Amendment Table 44
17. Table 12 of GSTR 1 – HSN wise summary 48
18. Table 13 of GSTR 1 50
19. Table 14 and 14A of GSTR 1 53
20. Table 15 and 15A of GSTR 1 56
21. Complete matching of Outward Supply reported in GSTR 1 with GSTR 3B 61
22. Table wise overview of GSTR 1 65
23. Interlinking of GSTR 1 v GSTR 3B and GSTR 9 67
2 Analysis of GSTR 1A 72
1. Introduction 72
2. Feat2ures of GSTR 1A 72
3. Interlinking with GSTR 3B, GSTR 9 and GSTR 9C 73
4. Impact on ITC of recipients 73
3 GSTR 3B and its Interlinking with GSTR 1/9/9C 74
1. What is GSTR 3B 76
2. Format of GSTR 3B – As per GST Portal 78
3. Format of GSTR 3B – As per Rule 61 of CGST Rules 2017 Form GSTR-3B 79
4. Eligible ITC 81
5. Values of exempt, nil-rated and non-GST inward supplies 82
6. Due date of payment of taxes 83
7. Interlinking of GSTR 3B with GSTR 1 83
8. Interlinking of GSTR 3B with GSTR 9 84
9. Table 3.1(a) of GSTR 3B 86
10. Table 3.1(b) – Zero-rated supply 87
11. Table 3.1(c) of GSTR 3B – Exempted, NIL Rated supply. 89
12. Table 3.1(d) of GSTR 3B – inward RCM supplies 90
13. Table 3.1(e) of GSTR 3B – Non-GST Supplies. 91
14. Table 3.1.1. of GSTR 3B 93
15. Table 3.2 of GSTR 3B 96
16. Table 4.A.2 of GSTR 3B – ITC on import of service 100
17. Table 4.A.3 of GSTR 3B 101
18. Table 4.A.4 of GSTR 3B 102
19. Table 4.A.5 of GSTR 3B 103
20. Table 4.B.1 & 4.B.2 of GSTR 3B 107
21. Table 4C of GSTR 3B 109
22. Table 4.D.1 and 4.D.2 of GSTR 3B 109
23. Table 5 of GSTR 3B 110
24. Table 5.1 of GSTR 3B 110
25. Table 6.1 of GSTR 3B 113
4 Analysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C 140
1. Basic Legal provisions pertaining to GSTR-9 Section 44 – Annual Return 142
2. Format of GSTR 9 – as per GST Portal 144
3. Parts of GSTR-9 [An overview] 146
4. Table 1 to Table 3: Basic Details of the Taxpayer 147
5. Table 4: Details of advances, inward and outward supplies on which tax is payable 147
6. Table 5 of GSTR-9: Details of Outward supplies on which tax is not payable 155
7. Table 6 of GSTR-9: Details of ITC availed during the year 160
8. Table 7 of GSTR-9: Details of ITC reversed and ineligible ITC for the financial year 166
9. Table 8 of GSTR-9: Details of ITC for the financial year 172
10. Table 9 of GSTR-9: Details of tax paid as declared in returns filed during the financial year 176
11. Table 10 & 11 of GSTR-9: Details of ITC for the financial year 178
12. Table 14 of GSTR-9: Differential tax paid on account of declaration in table no 10 & 11 – 179
13. Table 12 & 13 of GSTR-9: Details of ITC for the financial year 180
14. Table 15 of GSTR-9 181
15. Table 16 of GSTR-9 183
16. Table 17 of GSTR-9 184
17. Table 18 of GSTR-9 185
18. Table 19 of GSTR-9 185
19. Optional Tables of GSTR-9 – Year wise 186
20. Tabulation 2 (Interlinking of GSTR 9 v GSTR 1) 195
21. Tabulation 3 (Interlinking of GSTR 9 v GSTR 3B) 197
22. Tabulation 4 (Interlinking of GSTR 9 v GSTR 9C) 199
5 Analysis of GSTR 9C and its Interlinking with GSTR 1, 3B and 9 200
1. Basic Legal provisions pertaining to GSTR-9C 200
2. Format of GSTR 9C – as per GST Portal 201
3. Part 1 Home Page 202
4. Part II – Table 5 & 6 203
5. Part II – Table 7 & 8 211
6. Part III – Table 9, 10 & 11 213
7. Part IV – Table 12 and Table 13 216
8. Part IV – Table 14, 15 & 16 219
9. Part V 220
6 GSTR 2A and GSTR 2B 236
1. What is GSTR 2A? 237
2. Format of GSTR 2A – As per GST Portal 238
3. Format of GSTR 2A – As per rules 240
4. Table wise Explanation 244
5. Legal provisions for GSTR 2A 247
6. What is GSTR 2B? 248
7. Format of GSTR-2B – As per GST Rules 250
8. Table wise explanation: 255
9. Legal provision of GSTR 2B 256
10. Format of GSTR 2B – As per GST Portal 258
11. Understanding of GSTR 2B 261
12. Analysis of GSTR 2A and GSTR 2B 263
13. Impact of GSTR 1A on GSTR 2A and GSTR 2B 265
7 Explore the Financial Position: Understanding the Balance Sheet Assets 266
1. Fixed Assets 267
2. Inventories 270
3. Reconciliation of ITC between the books of account and electronic credit ledger as per GST Portal 271
4. Reconciliation of GST cash balance between the books of account and electronic cash ledger as per GST Portal 272
5. Liabilities 272
6. Income and Expenditure 273
7. Business Expenses 275

Additional information

Publisher

Bharat

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