What are the data needs to be fill in GSTR-9 and what are the data optional in GSTR-9 for 2022-23 (Annual Return under GST) (GSTR-9 Explanation).
FORM GSTR - 9 [See rule 80] (GSTR1 & Form 3B Should be filed before filing of GSTR-9) Annual Return ( Taxpayers cannot claim input tax credit through this return) GSTR-9 is optional for taxpayer whose T/o is up to 2Cr. Pt. I Basic Details 1 2 3A 3B Financial Year GSTIN Legal Name Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Sales as per Financial statement should be disclose, Even if not disclosed in Form 3B & GSTR1) bles) Nature of Supplies Taxable Value Centra l Tax State Tax / UT Tax Integrat ed Tax Cess