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 : Learn the twelve most common GSTR-9 and GSTR-9C reconciliation errors for FY 2025-26, including ITC mismatches, turnover differenc...
Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : Article highlights how mechanical matching of GSTR-9 tables is leading to unjust GST demands and penalties against honest taxpayer...
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 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 Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
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 : 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...
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 […]
GST Return Working along with Annual Return (GSTR 9) and Audit (GSTR 9C) This file will be useful for regular GST return working along with Annual Return (GSTR 9) and Audit (GSTR 9C). Sheet ‘List’ can be used for change in the year.
District Tax Consultant’s Association, Chittorgarh has made a Request for extension of various due dates under Income-tax Act, 1961 for AY 2021- 22 and for filing the Annual Reconciliation Statement (GSTR9C) along with the annual return (GSTR9) for financial years 2020-21. Full Text of the representation is as follows:- DISTRICT TAX CONSULTANT’S ASSOCIATION Chittorgarh (Raj.) Email: […]
Section 61 of The CGST Act 2017 empowers the revenue authorities to scrutinize the return and related particulars furnished by the taxpayers to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. GSTR 9 and GSTR 9C […]
That the due date for submission of Annual Return in Form GSTR-9, 9A and Reconcilation Statement in Form GSTR-9C (self-certified) reconciling the Annual Turnover with audited financial statement is 31st Dec., 2021 for the period from 01.04.2020 to 31.03.2021.
No.62/GST-2 Notification under the first proviso to section 44 to exempt taxpayers having AATO (Annual Aggregate Turnover) upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2020-21 under the HGST Act, 2017. HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 10th November, 2021 No.62/GST-2.— In exercise of the powers conferred by […]
For determining the taxable turnover of sale, the cost of material and other labour/services and like charges incurred in the execution of works contract before entering into the agreement with the intended purchaser, shall also be reduced besides the already provided deductions from the total value of agreement.
