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GSTR 9

GSTR 9 is an annual return to be filed yearly by taxpayers registered under CGST Act, 2017. GSTR 9 consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST.

Latest Articles


CBIC Waives Late Fees for GSTR-9C Filings from FY 2017-18 to 2022-23

Goods and Services Tax : CBIC offers a waiver of late fees for delayed GSTR-9C filings from FY 2017-18 to 2022-23. Act now to avoid penalties. Learn about ...

February 24, 2025 2124 Views 0 comment Print

Notification 8/2025-Central Tax: Late Fee Waiver Analysis

Goods and Services Tax : Detailed analysis of Notification 8/2025-Central Tax on late fee waiver for delayed filing of Form GSTR-9C. Key conditions, applic...

January 27, 2025 12348 Views 2 comments Print

FAQ On Waiver of Late Fees on GSTR 9 And/or GSTR9C

Goods and Services Tax : Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for...

January 25, 2025 10482 Views 4 comments Print

Late Fee Waiver Under Amnesty Scheme Valid for GSTR-9 Returns Filed Before Notification: HP HC

Goods and Services Tax : Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Issuance of Notification: R. T. Pha...

January 10, 2025 1773 Views 0 comment Print

Quick brush up of GSTR-9 and GSTR-9C basic provisions

Goods and Services Tax : Understand key differences, applicability, due dates, and penalties for GSTR-9 and GSTR-9C under GST compliance. A concise guide f...

December 30, 2024 3897 Views 0 comment Print


Latest News


Webinar on Special Considerations for Filing GSTR-9 & GSTR-9C for FY 2023-24

Goods and Services Tax : Join CA Sachin Jain on Dec 18 for a YouTube live webinar on filing GSTR-9 and GSTR-9C. Learn tips, avoid errors, and simplify GST ...

December 13, 2024 8529 Views 5 comments Print

Introduction to Excel-based GSTR-9 Offline Tool

Goods and Services Tax : Learn how to prepare GSTR-9 returns offline using Excel-based tool, including steps to generate and upload JSON files....

December 4, 2024 9084 Views 0 comment Print

Master GSTR-9 and 9C with a Live Practical Training Course

Goods and Services Tax : Start your mornings with essential GST knowledge. Join CA Sachin Jain for a 3-day live course focused on GSTR-9 and 9C, combining ...

September 14, 2024 4794 Views 0 comment Print

Request to Extend due date of GSTR 9, 9A & 9C for financial year 2022-23

Goods and Services Tax : U.P. Tax Bar Association requests Finance Minister for extension of GST Annual Return filing deadline due to ongoing proceedings a...

December 25, 2023 25188 Views 0 comment Print

Webinar on Practical aspect of Annual Return (GSTR-9) under GST

Goods and Services Tax : Join our YouTube live session on 08/10/2023 to unravel significance of GSTR-9 in GST compliance. Discover key provisions, preparat...

October 4, 2023 13809 Views 0 comment Print


Latest Judiciary


GST Portal Notice Insufficient, Relief Granted by Madras HC

Goods and Services Tax : Madras High Court grants relief to assessee, ruling GST portal notice insufficient; remands case subject to 25% tax payment....

April 2, 2025 396 Views 0 comment Print

Madras HC remands GST Demand Order for Consideration of Assessee’s Reply

Goods and Services Tax : Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya's reply, ens...

March 30, 2025 318 Views 0 comment Print

Calcutta HC directed to consider GSTR-9 in case ITC not reflected in GSTR-3B

Goods and Services Tax : Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B...

March 29, 2025 3996 Views 0 comment Print

CHimachal Pradesh HC Validates Late Fee Waiver for GSTR-9 & 9C Returns

Goods and Services Tax : Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty p...

January 13, 2025 516 Views 0 comment Print

Assessing Authority Must Address Objections; GST Order Exceeding SCN is Void: Madras HC

Goods and Services Tax : Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations ...

January 13, 2025 219 Views 0 comment Print


Latest Notifications


Clarification on Late Fee for Delay in FORM GSTR-9C Filing

Goods and Services Tax : Learn about the GST clarification on late fees for delayed FORM GSTR-9C filing and the impact of recent changes on late fee calcul...

January 30, 2025 8097 Views 0 comment Print

Biometric Aadhaar Authentication for GST Registration in Chhattisgarh, Goa & Mizoram

Goods and Services Tax : Learn about the new biometric-based Aadhaar authentication and document verification process for GST registration in Chhattisgarh,...

December 15, 2024 486 Views 0 comment Print

Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24

Goods and Services Tax : GSTN issues Clarifications on discrepancies in Table 8A and 8C of GSTR-9 for FY 2023-24 due to ITC reporting changes. ...

December 9, 2024 18615 Views 0 comment Print

Important advisory for GSTR-9/9C

Goods and Services Tax : GST auto-populates eligible ITC in GSTR-9 for FY 2023-24 from GSTR-2B. Changes available from 15th October 2024, with a validation...

October 15, 2024 7464 Views 0 comment Print

Exemption from GST Annual Return Filing for FY 2023-24

Goods and Services Tax : Explore Notification No. 14/2024-Central Tax exempting GST registered persons with turnover up to Rs. 2 crores from filing annual ...

July 10, 2024 1275 Views 0 comment Print


Latest Posts in GSTR 9

GST Portal Notice Insufficient, Relief Granted by Madras HC

April 2, 2025 396 Views 0 comment Print

Madras High Court grants relief to assessee, ruling GST portal notice insufficient; remands case subject to 25% tax payment.

Madras HC remands GST Demand Order for Consideration of Assessee’s Reply

March 30, 2025 318 Views 0 comment Print

Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya’s reply, ensuring fair process.

Calcutta HC directed to consider GSTR-9 in case ITC not reflected in GSTR-3B

March 29, 2025 3996 Views 0 comment Print

Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR-9 return.

CBIC Waives Late Fees for GSTR-9C Filings from FY 2017-18 to 2022-23

February 24, 2025 2124 Views 0 comment Print

CBIC offers a waiver of late fees for delayed GSTR-9C filings from FY 2017-18 to 2022-23. Act now to avoid penalties. Learn about GSTR-9 and GSTR-9C requirements.

Clarification on Late Fee for Delay in FORM GSTR-9C Filing

January 30, 2025 8097 Views 0 comment Print

Learn about the GST clarification on late fees for delayed FORM GSTR-9C filing and the impact of recent changes on late fee calculation.

Notification 8/2025-Central Tax: Late Fee Waiver Analysis

January 27, 2025 12348 Views 2 comments Print

Detailed analysis of Notification 8/2025-Central Tax on late fee waiver for delayed filing of Form GSTR-9C. Key conditions, applicability, and compliance deadlines.

FAQ On Waiver of Late Fees on GSTR 9 And/or GSTR9C

January 25, 2025 10482 Views 4 comments Print

Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for FY 2017-18 to 2022-23.

CHimachal Pradesh HC Validates Late Fee Waiver for GSTR-9 & 9C Returns

January 13, 2025 516 Views 0 comment Print

Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty period, ensuring fair treatment for taxpayers.

Assessing Authority Must Address Objections; GST Order Exceeding SCN is Void: Madras HC

January 13, 2025 219 Views 0 comment Print

Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations of Section 75(7) of the Act.

Late Fee Waiver Under Amnesty Scheme Valid for GSTR-9 Returns Filed Before Notification: HP HC

January 10, 2025 1773 Views 0 comment Print

Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Issuance of Notification: R. T. Pharma Vs Union of India & Ors. (Himachal Pradesh High Court); CWP No. 4899 of 2024

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