Answer

1. F

   Facts

   GSTR-9 is a summary of the whole year, so it is prepared from final books and the returns already filed. Your CA needs the books, return summaries, ITC details and HSN-wise data. Missing data is the main cause of delay.

2. P

   Provisions and law

   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
   • Sec 35(1), CGST Act 2017Registered person must keep true and correct accounts of supplies, stock, ITC and tax paid
3. A

   Analysis

   The portal gives a system-computed GSTR-9 summary, GSTR-1 and GSTR-3B summaries and a Table 8A document list from GSTR-2B. These must be matched with your books. A trader with Rs 4 crore turnover typically needs the sales register, purchase register, credit and debit note list, ITC reversals, list of next-year ITC claims and HSN summary. Without HSN-wise data, Tables 17 and 18 cannot be filled correctly.

4. C

   Conclusion

   1. 1Give final sales and purchase registers and the trial balance
   2. 2Give the list of credit notes, debit notes and amendments made after year-end
   3. 3Give ITC reversal and reclaim details, including Rule 37 and Rule 42 or 43
   4. 4Give HSN-wise outward and inward summary
   5. 5Download portal summaries and Table 8A Excel for matching

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.