(42 Ratings)

GSTR-9/9C (FY 2022-23 & FY 2021-22) with Reconciliation of 2B vs 2A & 2B vs Books

Categories: GST

About Course

This course covers practical case studies for the spillover effects of three financial years in one return, such as the F.Y. 2022-23 spillover of F.Y. 2021-22, 2022-23, and 2023-24. These spillover effects need to be shown separately in GSTR-9 and GSTR-9C.

Additionally, this course includes live filing of GSTR 3B (with Tally) and the reconciliation of GSTR 2B vs GSTR 2A and GSTR 2B vs Books, whether on a monthly or yearly basis. By the end of the year, you will be able to prepare your financial statements without any errors. The course also covers adjustment entries in Books of Accounts (using Tally) and includes GTA entries in Tally. Furthermore, it offers a live filing demonstration of GSTR 3B and depositing challans.

Reconciliation helps in preparing error-free GST returns, filing the GST Annual return, and identifying suppliers who do not file GST returns on time. By conducting reconciliation, you can regularly follow up with these suppliers, ensuring 100% ITC benefit and preventing working capital blockage, thus facilitating proper cash flows.

This is a complete practical course that has already benefited thousands of users, and it is updated annually to incorporate any new changes.

Course Content:

  1. Detailed Explanation of GSTR-9 Form.
  2. Basics of GSTR-9/9C.
  3. Who is required to file GSTR-9/9C.
  4. Filing deadlines for GSTR-9/9C.
  5. Required records for GSTR-9.
  6. Reporting and optional tables of GSTR-9.
  7. Spillover effects of 2021-22, 2022-23, and 2023-24 (over 22+ examples to provide solutions for input (ITC) and output (sale) related mistakes).
  8. Impact of debit and credit notes of F.Y. 2021-22, 2022-23, and 2023-24.
  9. Reverse Charge Mechanism (RCM).
  10. Understanding GSTR-9C.
  11. GSTR-9C form (Part A and Part B).
  12. Practical examples for Table 12 of GSTR-9C.
  13. Detailed explanation of Table 5 of GSTR-9C.
  14. All other tables of GSTR-9C, including auditors’ checklist and certification.
  15. Understanding GSTR 2A and 2B.
  16. Difference between GSTR 2A and 2B.
  17. GST returns dates and their linkage with 2A and 2B.
  18. Conditions for claiming ITC.
  19. History of ITC Rules.
  20. Cases of ITC that can be claimed even if they are not in GSTR2A/2B.
  21. Important documents/tables/tools available on GST Portal for reconciliation and how to use them.
  22. Reconciliation of GSTR 2B with GSTR 2A.
  23. Benefits, case studies, and accounting adjustment entries for GSTR-2B vs. Books reconciliation.
  24. Monthly reconciliation of Books vs. GSTR-2B vs. 2A.
  25. Case Studies:
  • How to show data in GSTR-9 related to F.Y. 2021-22 claimed in 2022-23.
  • How to show data in GSTR-9 related to F.Y. 2022-23 claimed in 2023-24.
  • How to show data in GSTR-9 related to F.Y. 2022-23 not claimed till date.
  • How to correct ITC claimed in the wrong head.
  • How to correct output tax paid in the wrong head.
  • Treatment of debit notes and credit notes, and more.
  • Practical case studies for Table 12 of GSTR-9C.
Show More

What Will You Learn?

  • File GSTR-9/9C yourself
  • Important points respect to GSTR-9/9C
  • Who is to file GSTR-9/9C
  • When to file GSTR-9/9C
  • Required Records for GSTR-9
  • Reporting & Optional Tables of GSTR-9
  • Spill over effects of 3 years
  • More then 22+ Practical case studies
  • Impact of Debit/Credit note of 3 years
  • What is GSTR-9C
  • GSTR-9C form (Part A & Part B)
  • Table 12 of GSTR-9C with practical examples
  • Table 5 of GSTR-9C detailed explanation
  • All other tables of GSTR-9C with Auditors checklist and certification part
  • What is the meaning of GSTR 2A & 2B
  • Difference between 2A VS 2B
  • GST Returns Date and linking of these dates with 2A and 2B
  • Condition to claim ITC
  • History of ITC Rules
  • Cases of ITC which we can be claimed whether it is not in GSTR2A/2B
  • Important documents / Tables / Tools available on GST Portal for Reconciliation and How to use these tools.
  • GSTR 2B Reconciliation with GSTR 2A
  • GSTR-2B Vs Books Reconciliation benefits, Case studies and accounting adjustment entries
  • GSTR-2B Vs Books Reconciliation (Monthly)
  • Reconciliation of Books vs GSTR-2B Vs 2A (Monthly)

Course Content

Introduction & Course/Study Material – Downloadable
you can download course material from exercise file Tab and save for future purposes

  • Intro & Download Study Material

GSTR-9 FY 2022-23

GSTR-9 FY 2021-22

Form DRC-03


GSTR 2B Reconciliation with GSTR 2A and Books of Accounts

New date to claim ITC w.e.f. 1st oct 2022

Query of ITC – table 6A and 8A solution

How to do Review of Course ?

How to download Certificate ?

Student Ratings & Reviews

Total 41 Ratings
36 Ratings
4 Ratings
1 Rating
1 Rating
0 Rating
Chiranjit Sasmal
2 months ago
3 months ago
this is very usefull c;alsses for professional
4 months ago
Wonder ful lactures
5 months ago
very good course
6 months ago
All doubts are clear now to file GSTR 9/9c.
6 months ago
Course is great. But 2A and 2B reconciliation is a bit confusing
7 months ago
Excellent Course
7 months ago
Good Information
8 months ago
Ketan Sheth
9 months ago
10 months ago
It is Very helpful
1 year ago
1 year ago
GST9& 9C part covered by pooja ma'am is helpful but reconciliation part of 2A,2B& books covered by sir is not understandable, my concept can't clear I think Ma'am should take this lecture.
1 year ago
Good Explanation
1 year ago
Excellent Course...Thank You Mam
1 year ago
nice course. easy to learn
1 year ago
1 year ago
1 year ago
1 year ago
better understanding platform and also what type of query I raised please help me sir