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 : 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 ...
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...
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...
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...
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...
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 ...
Goods and Services Tax : Learn how to prepare GSTR-9 returns offline using Excel-based tool, including steps to generate and upload JSON files....
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 ...
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...
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...
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...
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 ...
Goods and Services Tax : Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposi...
Goods and Services Tax : Madras High Court held that as requested by the petitioner, an opportunity of heard will be granted on payment of deposit of 25% o...
Goods and Services Tax : Held that the impugned order dated 29.08.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a perio...
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...
Goods and Services Tax : Learn about the new biometric-based Aadhaar authentication and document verification process for GST registration in Chhattisgarh,...
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. ...
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...
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 ...
a. Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively). b. Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).
EXTENSION OF ANNUAL RETURN 9 & 9C for Y 2018 – 19 : With great difficulties, taxpayers have filed Yearly return 9 and 9C for Y 2017 -18. GSTN did not solve problems which taxpayers have faced while filing Y 2017-18 returns. While filing Y 2018 -19 returns, many of AUTO POPULATED fields not displayed. Multiple error relating to Offline utility and Server are being faced. Looking at these problems, we need to extend the dates. GSTIN should be guided to take cohesive action on this front and test the utility and server rigorously. Portal should be closed for maintenance and should be live only when all problems are solved. As such, last date of filing returns should be 30th June 2020, subject to proper working of portal.
All India Federation of Tax Practitioners Vs Union of India (Andhra Pradesh High Court) Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of […]
Annual GST Return – 9 for Financial Year 2018-19 – Errors – Rectification Required Hope you might be aware of the due date to file GSTR-9 (Annual Return) & GSTR-9C (Reconciliation Statement) for the financial year 18-19 is 31/03/2020 via Order No. 08/2019-Central Tax dated 14.11.2019. However few registered persons & professionals are still in […]
Part-1 GST is new tax and the dealers who followed it from the initial stage have made some technical mistakes which were not noticed by them within time or they were not rectified by the dealers since the facility of revision of such mistakes was not there. These were innocent mistakes and not the fraud […]
The next GST Council meeting is scheduled for 14 March, 2020 at New Delhi. It will, inter alia, take up the issue of compensation to states in the backdrop of revenue shortfall. States are already concerned over delayed release of compensation cess to them. Meanwhile, centre has already released a total of Rs. 1.20 lakh […]
The Central Board of Indirect Taxes and Customs (CBIC) enabled the option to file GSTR-9 and GSTR-9C for the financial year 2018-19. GSTR-9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax […]
About 91% of eligible large Taxpayers filed Annual GST Return and 92% eligible large taxpayers filed the Reconciliation Statement (GSTR-9C) by 12th Feb 2020 – 91.3% of eligible large taxpayers filed annual return (GSTR-9) by 12th Feb 2020. – 92.3% filed reconciliation statement (GSTR-9C) by 12th Feb 2020. -Total 42.03 Lakhs regular taxpayers filed GSTR-9 […]
Facts related to filing of Annual Return (GSTR-9 & 9C) for the year 2017-18 (Status as on 12th Feb 2020) Category No. of Taxpayers % age Taxpayers who are mandated to file GSTR-9 12.42 lakhs -‑ Out of 12.42 lakhs, taxpayers who have filed GSTR-3B & GSTR 1 9.98 lakhs 80.3% Out of 9.98 lakhs, […]
UOI Vs Tax Bar Association (Supreme Court of India) In the matter of UOI vs Tax Bar Association, Hon’ble Supreme Court through its bench comprising of Hon’ble Justice R F Nariman & Hon’ble Justice Ravinder S Bhatt, at the outset, refused to interfere in order as passed by Hon’ble Rajasthan High Court and also clarified […]
