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.
Goods and Services Tax : Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate st...
CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...
Goods and Services Tax : The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impo...
Goods and Services Tax : The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Secti...
Goods and Services Tax : This guide explains the legal purpose of Tables 10 and 11 and the strict reliance on GSTR-3B filings within the specified period. ...
Goods and Services Tax : The government accepted key professional suggestions to simplify annual GST reporting. The update allows ITC payments, clearer ITC...
Goods and Services Tax : Stakeholders seek more time for GSTR-9 and 9C as new ITC reporting rules introduce granular, multi-year reconciliations that signi...
Goods and Services Tax : The representation seeks more time to file GST annual returns citing extensive amendments and late clarifications. It urges an ext...
Goods and Services Tax : Recent amendments in GSTR-9 and GSTR-9C have increased compliance complexity, prompting calls for extended deadlines to allow accu...
Goods and Services Tax : Join TaxGuru’s free live webinar on GSTR-9 and GSTR-9C with CA Sachin Jain on 9th Nov 2025. Learn practical reconciliation techn...
Goods and Services Tax : The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-...
Goods and Services Tax : The High Court quashed both adjudication and appellate orders after finding that GST return data was not examined. The matter was ...
Goods and Services Tax : The decision clarifies that GSTR-9 plays a vital role in reconciling ITC claims. Authorities must reassess demands after examining...
Goods and Services Tax : The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was direc...
Goods and Services Tax : The Gujarat High Court ruled in MC Bauchemie that a discrepancy between E-way bill turnover and GSTR-9 turnover is insufficient al...
Goods and Services Tax : GSTN has clarified key issues on filing annual returns through consolidated FAQs. The guidance explains ITC reporting, auto-popula...
Goods and Services Tax : ITC availed for FY 2023-24 but reversed or claimed in FY 2024-25 must be reported in Table 6A1 of GSTR-9. Reversals from prior yea...
Goods and Services Tax : Taxpayers cannot file GSTR-9 for FY 2024-25 unless all GSTR-1 and GSTR-3B returns are completed. Auto-population of relevant table...
Goods and Services Tax : GSTN confirms GSTR-9/9C filing for FY 2024-25 is active on the GST portal since October 12, 2025. Filing requires all GSTR-1 and G...
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...
The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying penalty under GST law.
Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural justice.
The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely compliance.
The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impose an additional general penalty under Section 125. The court set aside the penalty and granted relief to taxpayers.
The High Court quashed both adjudication and appellate orders after finding that GST return data was not examined. The matter was remanded for fresh decision with opportunity of hearing.
The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Section 125 applies only where no specific penalty exists.
The government accepted key professional suggestions to simplify annual GST reporting. The update allows ITC payments, clearer ITC reporting, and better reconciliation.
This guide explains the legal purpose of Tables 10 and 11 and the strict reliance on GSTR-3B filings within the specified period. It holds that only turnover reported and discharged in GSTR-3B up to 30 November 2025 qualifies, while late filings shift the disclosure to other tables.
Stakeholders seek more time for GSTR-9 and 9C as new ITC reporting rules introduce granular, multi-year reconciliations that significantly raise compliance effort and risk of errors.
Learn how to reconcile outward supplies, ITC, and liabilities across multiple years and minimize audit risks when filing GSTR-9.
