ICAI has released it’s new publication (2023) titled “Technical Guide on GST Annual Return (Form GSTR 9)”, to provide detailed guidance on filing the annual GST return in Form GSTR-9.
Key Highlights:
Key highlights of the ICAI’s Technical Guide on GSTR-9 Annual Return (2023):
i) updated with all amendments up to September 30, 2023.
ii) helpful for filing GSTR-9 for financial year 2022-23
iii) provides clause-by-clause/step-by-step guidance on filling up information in various tables of Form GSTR-9, along with explanation on mandatory and optional fields.
iv) indicates useful sources/documents to gather required information for filling up the annual return.
v) covers GSTR-9 related provisions of GST law in an easy to understand language.
vi) helpful for ICAI members and other stakeholders for smooth compliance with GST annual return requirements.
In summary, this comprehensive/updated technical guide developed by the GST & Indirect Taxes Committee of ICAI will certainly be helpful for taxpayers in filing accurate GSTR-9 (GST Annual Return) for FY 2022-23. Also, it should serve as a valuable reference for tax professionals, by explaining compliance requirements.
Technical Guide on GST Annual Return (Form GSTR 9): (October 2023)
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