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| Whether Table 4G1 of GSTR 9
to be reported by e commerce
operator only? |
Published on:06/12/2025 |
| Table 4G1 of GSTR 9 to be reported by e commerce operator liable to
pay the Tax under section 9(5) of CGST Act. |
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| Where is non-GST purchase
reported in GSTR 9? |
Published on:06/12/2025 |
| As there is no specified table in the notified Form GSTR 9, for
reporting the Non-GST Purchase hence not required to be reported
in the GSTR 9. |
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| ITC of FY 23-24 showing in 2B
of FY 2023-24, but goods
received in April 2024 i.e. FY
24-25 so ITC claimed in 3B of
FY 24-25 which we need to
report in 6A1 of FY 24-25.
So ideally it shou |
Published on:06/12/2025 |
| ITC which pertain to FY 23-24 should not form part of Audited
financial statement of 24-25. However, apparently the ITC amount
as reported in Audited Financial Statement depends upon
methodology adopted by taxpayer.
Accordingly, the value in Table 12A to 12C of GSTR 9C may be
reported as per the accounting methodology adopted by taxpayer.
However, if in case of any differences in the Table 12F of GSTR 9C,
taxpayer may provide the reason for un-reconciled differences in ITC
in Table 13 of GSTR 9C. |
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| Can you guide whether ITC
reversed during 24-25
pertaining 23-24, how to
disclose the same in GSTR-9?
whether it is to be reduced
from Table 6A1 of GSTR-9 or
table 7 or should not be shown |
Published on:06/12/2025 |
| TC pertaining to 2023-24 which has been reversed in GSTR 3B of
2024-25 then such reversal will not be reported anywhere in GSTR 9
of FY 2024-25 as you need to report the reversal of ITC pertaining to
current FY only in Table 7 of GSTR 9 for FY 2024-25. |
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| Table 7J of GSTR 9 does not
consider 6A1 and therefore
the amount in Table 7J does not match with the Table 4C of
GSTR 3B of FY 2024-25, |
Published on:06/12/2025 |
| Table 4C of GSTR 3B may contain the ITC of FY 2023-24 claimed or
reversed in FY 2024-25. However, the Table 7J of GSTR 9 shows the
net ITC pertaining to the current FY only (2024-25). Therefore, there it may create differences between Table 4C of GSTR 3B and Table 7J
of GSTR 9, in cases where ITC of preceding FY (2023-24) was
reported in GSTR 3B of current FY (i.e. 2024-25).
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| Table 12B of GSTR-9C for FY
2024-25 becomes reductant
as Table 7J of GSTR 9 of FY
2024-25 does not consider the
ITC of FY 2023-24 claimed or
reversed in FY 24-25 |
Published on:06/12/2025 |
| Table 12B capture the ITC booked in earlier FY and claimed in current
FY. Therefore, this amount will neither appear in Table 12A nor in
Table 12E. Hence it appears that this FY, this may create a
mismatch.
However, in case of any differences in Table 12F of GSTR 9C,
taxpayer may provide the reason for un-reconciled differences in ITC
in Table 13 of GSTR 9C. |
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| Ineligible ITC of 23-24, availed
in FY 24-25 (Table 4A5 of GSTR
3B) and same was reversed in
FY 24-25 (Table 4B1 of GSTR
3B).
According to instructions of
GSTR 9, we have to report ITC |
Published on:06/12/2025 |
| The ITC claimed for FY 2023-24 in the FY 2024-25 needs to be
reported in 6A1.
However, ITC reversal of FY 2023-24, reported in GSTR 3B for FY
2024-25, need not to report in the Table 7 of GSTR 9 of FY 2024-25.
Table 6B to table 6H and Table 7A to table 7H will contain the details
of ITC for the current year only (2024-25). |
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| If I paid GST on RCM for FY24
25 in GSTR3B of FY25-26.
Should this liability and ITC of
RCM be reported in GSTR 9 of
FY 2024-25 or FY 2025-26? |
Published on:06/12/2025 |
| This RCM Liabilities and ITC on said RCM transaction should be
reported in GSTR-9 of FY 2025-26.
Explanation- As clarified by CBIC vide Press release dated 3rd July
2019, the RCM Liability may be reported in the year, in which it was
paid along with applicable interest (if any). Relevant extract of the
said press release -
g) Reverse charge in respect of Financial Year 2017-18 paid
during Financial Year 2018-19: Many taxpayers have requested for
clarification on the appropriate column or table in which tax which
was to be paid on reverse charge basis for the FY 2017-18 but was
paid during FY 2018-19. It may be noted that since the payment was
made during FY 2018-19, the input tax credit on such payment of tax
would have been availed in FY 2018-19 only. Therefore, such details
will not be declared in the annual return for the FY 2017-18 and will
be declared in the annual return for FY 2018-19. If there are any
variations in the calculation of turnover on account of this
adjustment, the same may be reported with reasons in the
reconciliation statement (FORM GSTR-9C). |
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| How to issue DSC through software
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Published on:09/04/2025 |
| In this video process of issuing Digital Signature to your customers is shown, but for this you should be registered as Associate of Sinewave. |
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| How to import GSTR 2A JSON and Reconciliation
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Published on:09/04/2025 |
| Here is the process shown how you can able to import data of GSTR 2A from GST portal and do your reconciliation of Tax Credit. |
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| How to Prepare GSTR 9
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Published on:09/04/2025 |
| For this go to GST Return -> GSTR 9 (Annual Return) & follow the steps shown in the Video |
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| How to Share OTP with Your CA and Tax Practitioner
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Published on:09/04/2025 |
| OTP we need always for GST different processes this goes to Clients Register Mobile number or Email id here is the video how you can share it. |
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