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TMI BlogAnnual ReturnX X X X Extracts X X X X X X X X Extracts X X X X ..... d in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis 121 [ C1 Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report] ] D Exempted E Nil Rated F Non-GST supply (includes ‗no supply ) G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N 122 [ Total Turnover (including advances) (4N + 5M - 4G - 4G1 above) ] Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V 54 [ Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period. ] Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Intere st Penalty Late Fee / Other s 1 2 3 4 5 A Total Refund claimed B Total Refund sanction ed C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culty in reporting such details separately in this Table. ] 4K 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 23 [ For 57 [ FY 2017-18, 2018-19 73 [ , 2019-20 and 2020-21 ]] , the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table. ] 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 26 [ For 57 [ FY 2017-18, 2018-19 88 [ 2019-20, 107 [ 2020-21, 128 [ 2021-22, 2022-23 and 2023-24 ]]] , the registered person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in this Table. ] 5J 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 124 [ as amended by FORM GSTR-1A, if any ] may be used for filling up these details. 27 [ For 57 [ FY 2017-18, 2018-19 88 [ 2019-20, 107 [ 2020-21, 128 [ 2021-22, 2022-23 and 2023-24 ]]] , the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table. ] 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-20, 2020-21, 2021-22, 2022-23 and 2023-24 ] , the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ] For 60 [ FY 2017-18, 2018-19 76 [ , 2019-20 and 2020-21 ]] , the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. ] 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 29 [ For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the inputs row only. 59 [ 130 [ FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 ] , the registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. 31 [ For 62 [ FY 2017-18, 78 [ 2018-19, 90 [ 2019-20, 109 [ 2020-21, 131 [ 2021-22, 2022-23 and 2023-24 ]]]]] , the registered person shall have an option to either fill his information on reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 16(4) of the CGST Act, 2017. ] 8D Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. 39 [ For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ] 8E 8F The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall be declared here. ] 92 [ For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of 102 [ April, 2022 to October, 2022 filed upto 30th November, 2022 ] shall be declared here. ] 111 [ For FY 2022-23, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. ] 136 [ For FY 2023-24, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. ] 12 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e previous financial year but ITC for the same was availed in returns filed for the months of April 12 [ 2018 to March 2019 ] shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. 47 [ For FY 2018-19, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. 69 [ For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch ITC reclaimed shall be furnished in the annual return for FY 2024-25. ] For 70 [ FY 2017-18, 84 [ 2018-19, 96 [ 2019-20, 115 [ 2020-21, 140 [ 2021-22, 2022-23 and 2023-24 ]]]]] , the registered person shall have an option to not fill this table. ] 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 48 [ For 71 [ FY 2017-18, 85 [ 2018-19, 97 [ 2019-20, 116 [ 2020-21, 141 [ 2021-22, 2022-23 and 2023-24 ]]]]] , the registered person shall have an option to not fill this Table. ] 15E, 15F and 15G Aggregate val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 143 [ as amended by FORM GSTR-1A, if any ] may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 52 [ For 71 [ FY 2017-18, 85 [ 2018-19, 2019-20 and 2020-21 ]] , the registered person shall have an option to not fill this table. ] 100 [ 118 [ For FY 142 [ 2021-22, 2022-23 and 2023-24 ]] , the registered person shall have an option to not fill Table 18. ] 19 Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only. ] ************* NOTES:- 1. Inserted vide Notification No. 39/2018 Central Tax dated 04-09-2018 2. Substituted vide Notification No. 74/2018 Central Tax dated 31-12-2018 before it was read as 1 [FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies advances received duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4K 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was available in FORM GSTR2A (table 3 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. ] 3. Substituted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Tax dated 14-11-2019 before it was read as 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 18. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 19. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 20. Omitted vide Notification No. 56/2019 Central Tax dated 14-11-2019 before it was read as unclaimed during FY 2017-18 21. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 22. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 23. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 24. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 25. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 26. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 27. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 28. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 29. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 30. Inserted vide Notification No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between April 2018 till March 2019 ] 16 [ For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019 ] 55. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 56. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 57. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 58. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 59. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 60. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 61. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 62. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 63. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 64. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as, 36 [ For FY 2017-18, ] Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x dated 30-07-2021 w.e.f. 01-08-2021 81. Inserted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 82. Substituted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as 2018-19 and 2019-20 83. Inserted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 84. Substituted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as 2018-19 and 2019-20 85. Substituted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as 2018-19 and 2019-20 86. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 87. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 88. Substituted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 before it was read as, 73 [ , 2019-20 and 2020-21 ] 89. Substituted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 before it was read as, For FY 2019-20 74 [ and 2020-21 ] 77 [ FY 2019-20 and 2020-21 ] 90. Substituted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 before it was read as, 2019-20 and 2020-21 91. Inserted vide NOTIFICAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax dated 04-08-2023 before it was read as, 2020-21 and 2021-22 116. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, 2020-21 and 2021-22 117. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, 2020-21 and 2021-22 118. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, For FY 2021-22 119. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 120. Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, Sub-total (A to G above) 121. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 122. Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, Total Turnover (including advances) (4N + 5M - 4G above) 123. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 124. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 125. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 126. Inse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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