How to file Annual Return (GSTR9) with Unisolve/Cross Software : Step-by-step Guide

How to file Annual Return (GSTR9) with Unisolve/Cross



How to file Annual Return (GSTR9) with Unisolve/Cross



Please note for GSTR9:
1. It is to be filed online on the GSTN Portal.

2. You can download the GSTR9 JSON file from GSTN and use the offline tool provided on GSTN.

3. Please use the GST Query option to check GST Data and reconcile with accounts. Delete and Reposting GST data options are also provided re-solve differences if any, If differences are still there, please check individual transactions for differences. 

To know more about GST Query, please read the following article:

https://support.swildesk.com/portal/kb/articles/gst-tax-summary-new


4. HSN-wise details are available in the GST query option in the GST menu and can be exported to excel using right-click. Then you can paste it in GSTN or in an offline tool or share it with your CA.

5. In GSTR9 C your CA would ask for services, capital goods, and purchase ITC details, the same is to be prepared using HSN detail for purchases explained in the earlier step.

6. There is no printout or JSON file or excel file for GSTR9. Please use the tools provided by GSTN. It is actually sum total of all GSTN returns filed during the year.

If you require support, please read: How to get online support (Guide & Video)

Please download the latest patch How to Download new patch for Unisolve-Cross


What is GSTR-9?

GSTR-9 is the annual return that all registered, taxable people must file. Businesses are required to file this return annually by 31st December of the coming financial year (FY). In a recent announcement, CBIC extended due dates for filing GSTR-9, GSTR-9A, and GSTR-9C up to 30th June 2019 for Annual Return of Financial Year 2017-18. 

The GSTR-9 return is a summary of a business’s monthly or quarterly returns, i.e., the total number of transactions in a particular financial year. It includes the amount of 

taxes paid (CGST, SGST, IGST) during the year, as well as details of exports or imports. In the December meeting, the GST Council also clarified that outward or inward supplies 
should be declared in annual returns as “supplies made during the financial year” and not “supplies as declared in GST returns filed.”

In simple terms, the purpose of the GSTR-9 is to consolidate information previously furnished in the monthly or quarterly returns. This implies that all monthly and quarterly returns must be filed before filing the annual return. Moreover, the GSTR-9 is not a rectification return but a consolidation return, which requires that data provided in monthly and quarterly returns must match the data on the GSTR-9 exactly.

Types of forms

Filing the GSTR-9 return involves the following forms:

GSTR-9A: This form is to be filed by taxpayers registered under GST’s composition scheme. It is a summary of all quarterly returns previously filed by the composition taxpayer. (Proviso to Sub Rule (1) of Rule 80)

GSTR-9B: This form is to be filed by e-commerce operators who have filed GSTR-8 during the previous financial year. It is basically an audited, annual account, duly certified by the competent authority. (Sub Rule 2 of Rule 80)

GSTR-9C: This is a reconciliation statement to be filed by taxpayers whose annual turnover exceeds INR 2 crores (for all states) during the financial year. All such taxpayers are required to have their accounts audited by a Chartered Accountant, or Cost Accountant, and file a copy of their audited annual accounts. They must also file a reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return.


In this article, we have explained to you how (Unisolve/Cross) can help you to file GSTR9 using "GST Query" in the GST menu. GST Query provides you required details to file “GSTR9” on GST Portal. GST Query shows all GST Transactions on a single screen. You can enter Date Range & click on the Show Details option and then the software calculates & generates all data of Sales & Purchase as per selected date range. In GST Query Account Detail Tab shows all Differences Red color & Green color indicated amount matches with accounting ledgers, When double click on any line, it is showing difference details transaction wise. This is very useful for GST Annual Return. GST Query is having the following tabs:


  1. Account Detail
  2. Check List
  3. HSN Detail
  4. Reposting
  5. Delete GST Data





GSTR9 requires you to provide HSN wise purchase and sales detail. You get this detail from the tab HSN Detail. When you click on this TAB, then software shows HSN wise Qty., Total Value, Taxable Value & Tax Values. You can right-click and export to excel and share the same with the Accountant. Image as per below:





Export to Excel: After export this data in an excel file. You can open your Excel file through your given path. Now you can check & copy this HSN wise data on your GSTR9. Screen as per below:




You can file GSTR 9 yourself or with the help of an accountant after adding the above details online on the GSTN portal or using the offline tool, You can provide the above details to your CA for filing GSTR9C. 

1. What is GSTR-9C?

GSTR-9C is a statement of reconciliation between:

  • The Annual returns in GSTR-9 filed for an FY, first being 2017-18 and
  • The figures as per the Audited Annual Financial Statements of the taxpayer.

It is certified by the CA. It can be considered to be similar to that of a tax audit report furnished under the Income-tax act. It will consist of gross and taxable turnover as per the Books reconciled with the respective figures as per the consolidation of all the GST returns for an FY. Hence, any differences arising from this reconciliation exercise will be reported here along with the reasons for the same.

The certified statement shall be issued for every GSTIN. Hence, for a PAN there can be several reports of GSTR-9C.

2. Who must prepare & submit GSTR-9C?

GSTR-9C must be prepared and certified by the Chartered Accountant or Cost Accountant. It must be filed on the GST portal or through the facilitation center by the taxpayer along with other documents such as the copy of the Audited Accounts and Annual returns in GSTR-9.

This statement is applicable to all those taxpayers who must get their Annual Accounts audited under the GST laws. Audit applies to those registered persons whose Annual aggregate turnover exceeds Rs 2 crores in that FY, here being FY 2017-18.



If you require support, please read: How to get online support (Guide & Video)



Thanks



SWIL Team


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