Reconciliation statement (GSTR -9 ) for the FY 2020-21 is now available on the GST portal – Due date 31.12.2020
The government has issued various notifications providing the details for filing of annual return in Form GSTR-9 and reconciliation statement in Form GSTR-9C for FY 2020-21. In continuation to that now the GST portal available for filing GSTR 9C
1. NIL GSTR-9 RETURN can be filed, if you have:
during the Financial Year
2. GSTR-9 can be filed online. It can also be prepared on Offline tool and then uploaded on the Portal and filed.
3. Annual return in Form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year unless exempted by Government through notification.
4. All applicable statements of Forms GSTR-1/IFF and returns in Form GSTR-3B of the financial year should have been filed before filing GSTR-9.
5. In case, you are required to file GSTR-9C (Reconciliation statement and Certification), the same shall be enabled on the dashboard post filing of GSTR-9.
Steps to be taken:
If number of records/lines either in Table-17 or Table-18 are more than 500 records per table, then you should prepare your return by using the offline utility only and the same can be subsequently uploaded on Common Portal.
You can download the GSTR-9 offline tool from the Downloads section in the pre-login page on the portal and install it on your computer.
Source : GST portal