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...
Tax Bar Association, Guwahati has made a request to Hon’ble Union Finance Minister for extension of due date for filing of GST Annual Return Forms GSTR 9, 9A & 9C for the year 2018-19. Full Text of the Representation is as follows:- Dated: September 27, 2020 To Hon’ble Finance Minister Govt. of India New Delhi […]
Representation seeking extension of due date for furnishing GSTR9 and GSTR9C for FY 2018-19 by KSCAA. It is requested to extend the due date for filing Annual Return GSTR9 and Reconciliation Statement GSTR9C for FY 2018-19 by at least 3 more months i.e. until 31st December, 2020 KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (R) Since 1957 […]
BCAS submitted the ‘Representation on Extension of dates for various provisions under Goods & Services Tax Act 2017′ to the Finance Minister of India and Chairperson, GST Council. Text of the representation is as follows:- Date: September 24, 2020 To, The Hon’ble Finance Minister & Chairperson, GST Council North Block, New Delhi Sub: Extension of […]
We humbly request for relaxation in Annual Return Filing in GSTR-9 and GSTR-9A along with GST Audit Certificate in GSTR-9C either by extension by up to 3 months i.e. till 31st December or by removal of any late fee/penalty/action for the said 3 months of relaxation.
Request to grant Extension for GSTR 9 & 9C – Financial Year 2018-19 from 30.09.2020 to 31.12.2020 on behalf of all the stakeholders of the country be its Professionals, CAs, CMAs, SME Industries, Big Companies, Associations or any advisors etc
Ae would like to humbly request your honour to kindly extend the due date of filing GSTR 9 and GSTR-9C for the Financial year 2018-19.
1. Whether the figures of supply made during 2017-18 but disclosed and tax paid in 2018-19 will be reported under the Table 4 of 2018-2019? While preparing the GSTR-9 for 2017-18, the said amount of under reporting must have been shown in Table 10 of the GSTR-9 of 2017-18. Table 4 of GSTR-9 of 2018-19 […]
The due date of filing the GSTR 9 Annual return and GSTR 9C Audit for FY 2018-19 is 30th Sept 2020 [NN 41/2020 – CT] – However it may extend to December 2020 due to the COVID outbreak and there having several representations made for the same. Applicability of GSTR-9 and 9C for FY 2018-19 […]
Effects of Different Situations under GST relevant to Sales Invoice, Sales Debit Note, Sales Credit Note, Purchase Invoice, Purchase Credit Note and Purchase Debit Note assuming following two situations- Assuming Invoices and Debit/Credit Notes Entered In Books Assuming Invoices and Debit/Credit Notes Not Entered In Books
Small videos on OUTWARD SUPPLIES on Preparation and Hand Holding for GSTR 9/9C for FY 2018-19 by CA Bimal Jain on following topics- 1. How to correct wrongly paid taxes and refund thereof? 2. How to show spillover of outward supply of 2017-18 in 2018-19? 3. Difference in book turnover viz. GSTR 1 & GSTR […]
