GST Annual Return and Reconciliation

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Description
Incorporating
➤ 40+ Case Studies on GSTR 9
➤ 50+ Advanced FAQs and Practical Issues for GSTR 9 and 9C
➤ Check List for Outward and Inward Supply
➤ Item wise cross examination of Financial Statements
➤ Linking AS and Ind AS with GST Provisions
➤ Pre-requirements for Preparing GSTR 9 and 9C
➤ Ready Steps for preparing GSTR 9 and 9C
➤ Walkthrough for Professionals for GSTR 9 and 9C
➤ Key Considerations while performing GSTR 9 and 9C for FY 2022-23
➤ Mapping of Various Incomes of Financial statements with supply and Aggregate turnover
Also Covering
➤ Amendment in GSTR 9 and 9C vide Notification No. 38/2028-(CT), dated 4-8-2023
➤  Reference of Change in GSTR 3B on 5-7-2022 along with circular No. 170/02/2022-GST,
Dated 6-7-2022
➤ Implication of Rule 37A in Annual Return
➤ FAQs issued by GST Network
➤ All applicable Circulars and Clarifications
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Contents
Chapter 1 : List of Governing Provisions
Chapter 2 : Legal Consequences of wrong filing/non-filing of GSTR-9 & GSTR-9C
Chapeter 3 : Annual Return and Reconciliation Statement: Fortune Maker of
Registered Person
Chapter 4 : Case Study on Outward Supply in GSTR 9
Chapter 5 : Case Study on Inward Supply in GSTR 9
Chapter 6 : Walkthrough for Professionals to Perform GSTR 9/9A/9C
Chapter 7 : Annual Accounts vs Annual Returns vs Reconciliation Statement
Chapter 8 : Applicability of Annual Return and GSTR 9C (Year-wise comparison)
Chapter 9 : Turnover: A Ticklish Sound in GST Regime
Chapter 10 :  Issues in Accounting w.r.t. GST
Chapter 11 : Looking at Financial Statements for GST Annual Return and Reconciliation
Statement
Chapter 12 : Segments of Annual Return – GSTR 9 (Regular Scheme)
Chapter 13 : Your Steps for Preparing GSTR 9
Chapter 14 : Advanced FAQs on Annual Return
Chapter 15 : Basics of Annual Return with Practical Issues
Chapter 16 : Part I of GSTR 9: Basic Details
Chapter 17 : Part II of GSTR 9: Details of outward and inward supplies declared during
the financial year
Chapter 18 : Part III of GSTR 9: Details of ITC for the financial year
Chapter 19 : Part IV (Form 9): Details of tax paid as declared in returns filed during the
 financial year
Chapter 20 : Part V: Particulars of the transactions for the financial year declared in returns
of the next financial year till the specified period
Chapter 21 : Part VI: Other Information
Chapter 22 : Segments of Annual Return (Composition Scheme)
Chapter 23 : GSTR-9A: Is it really applicable and basics of annual return (Composition) with
practical issues
Chapter 24 : Part I of GSTR-9A: Basic Details
Chapter 25 : Part II of Form 9A: Details of outward and inward supplies declared in returns filed
during the financial year
Chapter 26 : Part III: Details of tax paid as declared in returns filed during the financial year
Chapter 27 : Part IV: Particulars of the transactions for the previous FY declared in returns of
April to September of current FY or up to the date of filing of annual return of
previous FY, whichever is earlier
Chapter 28 : Part V: Other Information
Chapter 29 : Segments of Form GSTR-9C
Chapter 30 : Your steps for preparing GSTR-9C
Chapter 31 : Basics of Reconciliation Statement with practical issues
Chapter 32 : Part I of Reconciliation Statement: Basic Details
Chapter 33 : Part II of Reconciliation Statement: Reconciliation of turnover declared in audited
 Annual Financial Statement with turnover declared in Annual Return (GSTR-9)
Chapter 34 : Part III: Reconciliation of tax paid
Chapter 35 : Part IV: Input Tax Credit (ITC)
Chapter 36 : Part V: Additional liability due to non-reconciliation
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Author Details
Vivek Laddha, He is a Bachelor of Law, Cost Accountant, Chartered Accountant and Company Secretary, possesses all four pillars of the profession of business solutions. Mr Laddha is presently a Secretary (Gen.) of Federation of Makers and Traders and also Ex-Chairman of GST Cell of NIRC of Institute of Cost Accountants of India, co-opted member of Indirect Tax Committee of CIRC of Institute of Chartered Accountants of India. He has delivered 250+ sessions on GST for Multinational Companies, various trade associations and forums of ICAI and ICMAI. He has provided 300 + legal opinions for complex matters to various corporate of India.
Shailendra Saxena, He is Chartered Accountant, Company Secretary, Cost Accountant, DISA (ICAI), CFE (USA) & PhD. He is the past Chairman of Surat South Gujarat Chapter of WIRC of Institute of Cost Accountants of India. He is also the past Chairman of Bharuch Branch of WIRC of Institute of Chartered Accountants of India. He was a member of GST Group from Surat (Gujarat) formed by the Indirect Taxes Committee, Institute of Chartered Accountants of India for giving suggestions to the Government for F.Ys. 2016-17 to 2018-19. He was nominated as a Member of the GST Committee of The Southern Gujarat Chamber of Commerce & Industry for F.Ys. 2019-20 & 2020-21.
Pooja Patwari, She is the co-author of the following books, published by Taxmann:
GST Master Guide
GST Audit Manual with Annual Return
Sabka Vishwas – Dispute Resolution Scheme
GST - Reverse Charge & Composition Scheme
GST For IPCC/CA Inter
She is known for blending all the business laws and tax laws to come out with a decision. Apart from handling Indirect Tax, she is also a trustee in education-based trust dealing with awareness for society in the locality.