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...
It is now mandatory to furnish Credit & Debit notes, Amendment separately for taxable B2B supply, zero-rated supply/SEZ supply on payment of tax and nil-rate supply, separately.
CBIC exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual GST return (GSTR-9) for FY 2021-22 vide Notification No. 10/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 10/2022–Central Tax | Dated: 5th July, 2022 […]
AIMTPA made a Request for Extension of Due Dates for Filing of GST Annual Return, GSTR-9 and GSTR-9C – Self Certified Audit to Honorable Smt. Nirmala Sitharaman ji, Finance Minister, Finance Ministry of GOI. AIMTPA Ref:- AIMTPA/033/21-22| Date:- 26-Feb-2022 To, Honorable Smt. Nirmala Sitharaman ji Finance Minister Finance Ministry of GOI North Block, New Delhi- […]
CA. Rajendra Kumar P has informed on twitter that In the interest of Trade and Industry Representation has been made by Institute of Chartered Accountants of India seeking exemption from levy of late fee on GSTR 9 and 9C filed on or before March 31, 2022. Currently due Due date of GSTR-9 and GSTR-9C for […]
Adverting to finalization of Forms 9, 9A & 9C under the Goods and Services Tax Acts which not only requires reconciliations in the accounts of the Tax Payer but it also requires reconciliations with the accounts of the suppliers and recipients. The time of 13 days available, that too, if we do not consider the intervening holidays is too short to do the needful, by 28th Feb., 2022.
Introduction It has been 4.5 years since GST has been implemented. Since then, many changes were seen by way of notifications, circulars & advance rulings. The annual return is one of the major aspects of GST law. The basic understanding of the adjustments, reconciliations that are to be performed while filing an annual return and […]
Dear Taxpayers, We Introduce the ‘GSTR 9 Annual Return Reconciliation Utility’ for Reconcile Your Books Data Vs GSTR 1, GSTR 3B & Electronic Credit Ledger. This Utility Output Results as following., 1. Electronic Credit Ledger (Breakup) 2. GSTR 1 Vs Books Reconciliation 3. GSTR 3B Vs Books Reconciliation 4. GSTR 9 Summary. Data Required for […]
ROC Compliances: Extension of deadlines In addition to the Ministry’s General Circular No.17/2021 dated 29.10.2021, it has been decided that no additional fees will be levied for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL up to 15.02.2022 and up to 28.02.2022 for the filing of or filing of e-forms MGT-7/MGT-7A for […]
Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021 – Central Tax | Dated: 29th December, 2021. In Addition to that CBIC has notified amendments in GST Forms and CGST Rules- a. […]
Tax Bar Association, Bhilwara has made a Request to extend due date for submission of FORM GSTR-9, GSTR 9A and GSTR 9C under GST for the FY 2020-21 by two Months i.e. up-to 28th February, 2022, so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Income […]
