-27%
Analysis of GST Returns
Original price was: ₹595.00.₹434.35Current price is: ₹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)
- Description
- Additional information
- Reviews (0)
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. | |
Β
Β |
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 β B2B Supplies | 18 | |
8. | Table 4B of GSTR 1 – B2B outward supplies covered under RCM | 23 | |
9. | Table 5 β B2C inter State supplies having invoice value more than 2.50 lacs | 26 | |
10. | Table 6A & Table 6B β Export and Supply to SEZ Unit/Developer | 28 | |
11. | Table 6C β Deemed Export | 32 | |
12. | Table 7 of GSTR 1 β B2C Supplies | 33 | |
13. | Table 8 β 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 β Advances and its Amendment Table | 44 | |
17. | Table 12 of GSTR 1 β 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 β As per GST Portal | 78 | |
3. | Format of GSTR 3B β 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 β 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 β 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 β 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 β | 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 β 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 β as per GST Portal | 201 | |
3. | Part 1 Home Page | 202 | |
4. | Part II β Table 5 & 6 | 203 | |
5. | Part II β Table 7 & 8 | 211 | |
6. | Part III β Table 9, 10 & 11 | 213 | |
7. | Part IV β Table 12 and Table 13 | 216 | |
8. | Part IV β 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 β As per GST Portal | 238 | |
3. | Format of GSTR 2A β 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 β As per GST Rules | 250 | |
8. | Table wise explanation: | 255 | |
9. | Legal provision of GSTR 2B | 256 | |
10. | Format of GSTR 2B β 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 |
---|
Reviews
There are no reviews yet.