The due date for filing Annual return in Form GSTR-9/GSTR-9A and reconciliation statement in GSTR-9C for the F.Y. 2017-18 has been extended from 31st August 2019 to 30th November 2019.
The transaction covered under reverse charge needs to be declared both by the supplier and also by the recipient. The supplier of service, registered under GST, has to disclose the turnover on which recipient is liable to pay tax in table 5C of the Annual Return. And, the recipient needs to disclose the same in table 4G of the Annual Return
The Annual Return provides for reporting of credits which have been availed in the GST returns filed for FY 2017-18. Hence, only those credits which have been availed in the same financial year should be considered as part of input tax credit in the Table 6C and 6D.
However, as the RCM credit has been availed after completion of FY, it may be disclosed in the Table 13 of Part V.
No, as the same demand is issued by the adjudicating authority in the financial year of 2018-19. It need not to be disclosed in point no. 15E of form GSTR 9.
E-way bill system was not in vogue in FY 2017-18. As on date there is no specific reporting requirement of E-way Bill details in the Annual Return. Hence, nothing needs to be reported in this regard.
However, there could be possibility in the amendment in the format of Annual Return for FY 2018-19 wherein it is expected that e-way bill related information could also be demanded.
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