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...
Explore Notification No. 14/2024-Central Tax exempting GST registered persons with turnover up to Rs. 2 crores from filing annual returns for FY 2023-24.
Madras HC remands the case of Dhirani Metal Industries vs Assistant Commissioner (ST) for reconsideration over GSTR-3B and GSTR-2A mismatch in GST liability.
Read the Madras High Court’s judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A mismatches. Full text included.
Read the detailed analysis of Madras HC’s order directing re-adjudication due to oversight in considering GST Annual Return. Explore the implications and legal nuances in this case.
Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarifications, new forms, and circulars issued by CBIC.
Learn about the Input Service Distributor (ISD) mechanism under GST, its current clarifications, future changes, and how it impacts the distribution of Input Tax Credit (ITC).
Madras High Court sets aside GST order for not considering Perfect Assayers Pvt Ltd’s GSTR 1 and GSTR 9 statements. Case remanded for reconsideration.
Madras High Court quashes GST orders on Rs. 45L pre-deposit, addressing 15 discrepancies, despite no time extension granted. Detailed analysis and implications.
Madras High Court sets aside the State Tax Officer’s order rejecting Elite Natural’s excess GST ITC claim due to lack of proper reasoning. Case remanded for reconsideration.
Learn how to correctly file Form GSTR-9, covering all six parts and 19 tables. Understand basic details, supplies, ITC, tax payments, and more.
