- A taxpayer should be registered as a normal taxpayer under GST at least for a single day in a financial year.
- A taxpayer should have filed GSTR-1 and GSTR-3B for the financial year before filing the annual return.
- Table number 6A will be auto-filled based on the GSTR-3B and the same is not editable.
- Table number 8A will be auto-filled based on the GSTR-2A and the same is not editable.
- The complete table number 9 – Details of Tax paid as declared in returns filed during the financial year will be auto-filled based on the details provided by you in Form GSTR-3B for the relevant financial year. ‘Paid through Cash’ and ‘Paid through ITC’ columns are non-editable.
- A taxpayer must report the following details for the financial year in the annual return
- Outward supplies
- Inward supplies
- Taxes paid
- Refund claimed
- Demand raised or
- nput tax credit availed and utilised