V ARYA & Associates

26/01/2024

Happy Republic Day. May the principles of justice, liberty, equality, and fraternity guide us on the path of progress and unity.

Regards: V Arya and Associates
Tax Consultant

12/11/2023

Wishing you and your family a luminous Diwali, brimming with happiness and unforgettable moments! ❤️✨

May joy and good times fill your celebration, and may success light up your life as brilliantly as the Diwali lights.♥️🪔

_Best wishes for a truly joyous celebration!_🌟🪔

Regards,
Vanshraj Arya
_(Tax Consultant)_

22/06/2023

02/03/2023

File Your 3 years Back date ITR Fy 19-20 20-21 21-22

24/12/2022

*Important Tips & Error to be avoided in GST Annual Return of FY 2021-22*

✅ For applicability of GSTR 9 and 9C in 21-22 – Aggregate Turnover limit of FY 2021-22 to be considered ( 2Cr / 5 Cr limit ) and not previous year ( 2020-21)

✅Auto Population in GSTR 9 is only for reference. Details to be filled as actual ( except un editable field )

✅ Highly Recommended to provide details of credit Note / Debit Note separately

✅ ITC details of Capital Goods is compulsorily required to be reported separately

✅ ITC can not be claimed in GSTR 9

✅ Details in S N 10 & 11 of GSTR 9 is to be filled in as per effect given in GSTR 3B ( not as per GSTR 1). Example – Invoice of Mar 2022. Disclosed in GSTR 1 of Mar 2022, but Tax paid in GSTR 3B of Sep 2022. Then it is to be disclosed in S No 10 of GSTR 9

✅ Highly recommended to provide details of ITC reversed in S N 12

✅ HSN summary is compulsory for outward supply ( not for inward supply).

✅ As far as possible, try to match HSN Summary with Total appearing after Sr. No. 13

✅ In case of multi GSTIN, turnover of each GSTIN is to be reported separately in GSTR 9C

✅ In GSTR 9C, as far as possible, try to provide reconciliation details separately in provided fields. Don’t jump to include all amounts in S N ‘5O’

_Please note that – GSTR 9 / 9C is going to be base for all future notices and audits. So kindly ensure to prepare working with all links, details with note sheet_.

Hope you find it useful ..!
Happy Annual Return Working ..!

Consultant & Services Provided About Accounting as required like GST, Income Tax and allover as per