Case Law Details
Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return.
Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers are required to furnish an annual return for every financial year electronically in Form GSTR-9/9A/9B as the case may be, on or before 31st December following the end of such financial year, and also those taxpayers who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under subsection (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
The Central Government by issuing Notification no. 39/2018-Central Tax dated 4.09.2018 notified Form GSTR-9/9A under the CGST Act. And also by issuing Notification no. 49/2018-Central Tax dated 13.09.2018 notified form GSTR-9C under Rule 80(3) of the CGST Rules.
The Central Government/Governor of Haryana by issuing Notification no. 74/2018-Central Tax dated 31.12.2018 and Notification no. 14/GST-2 dated 11.01.2019 substituted the Form GSTR-9 and Form GSTR-9C. The said notifications nowhere provide auto-population of data in table 9 of Form GSTR-9 from Form GSTR-3B.
However, the common portal by way of its offline utility has adopted its own mechanism for furnishing of annual return electronically, which mechanism is beyond the mandate of the law.
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