GST
Monthly health check as preparation for GSTR-9
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Facts
GSTR-9 summarises the year's GSTR-1, GSTR-3B and GSTR-2B data, with tables for additional liability, ITC reversals and differences. Monthly reconciliation means the annual return mostly confirms figures already checked.
Provisions and law
- Sec 35, CGST Act 2017Accounts and records to be kept at the principal place of business
- Sec 44, CGST Act 2017Annual return GSTR-9 for every registered person, with exemptions as notified
Analysis
A business that reconciles monthly finds GSTR-9 differences under ₹10,000. One that does not often finds lakhs of unclaimed or excess ITC and unreported sales in November. Keeping a monthly note means GSTR-9 takes days, not weeks.
Conclusion
- Keep a monthly reconciliation note with differences and fixes
- Close each difference in the next return
- At year end, total the notes and compare with GSTR-9 tables
- File GSTR-9 after all fixes are in
A Savvy can do this for you
Monthly health check: books vs GSTR-1 vs GSTR-3B vs GSTR-2B
₹1,999
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