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...
38th GST Council Meeting dated 18-12- 2019 1) GSTR-1 Late Fee Waiver on GSTR-1 1. Notification 4/2018-CT dated 23-01-2018, reduced late fee for delayed filing of GSTR-1 from Rs. 2 00/- per day to Rs. 50/- per day. For NIL returns it was reduced to Rs. 20/- per day 2. Notification 75/2018-CT dated 31-12-2018 waived […]
Rationalize rates on Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods which fallunder HSN 3923 or 6305 – will have uniform rate of 18% from 12% on all bags falling under HSN 3923 or 6305 including Flexible intermediate bulk containers (FIBC) to be effective w.e.f 01st Jan 2020.
1. Waiver of FORM GSTR-1 late fees Late fees for FORM GSTR-1 for period(s) july-2017 to November-2019, as proposed shall be waived off if filled by 10th January 2020 2. E-way Bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked. 3. Provisional ITC further restricted to 10% […]
Due date for annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020. Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 per cent of the eligible credit available in respect of invoices or debit notes reflected in his FORM GSTR-2A.
Through this article, we will focus on the some of the aspects of GSTR 9 and GSTR-9C simplifications which may not be a real simplification in a practical scenario. Though there are some welcome changes made by the government like uploading signed PDF of GSTR 2A, option to provide details in Table No 15 of GSTR 9, option to not to bifurcate ITC into Inputs, Input Services, Capital Goods in GSTR 9, done away with HSN wise requirement in GSTR 9 but in GSTR 9C there seems no relaxations to the auditors except true and fair view from true and correct view of GSTR 9C details.
Government has made some changes in forms of Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) vide Notification No. 56/2019 dated 14.11.2019. Accordingly, changes in application software and the offline tools are likely to be made available by 17th Dec. 2019.
In this Article we will discuss how to reverse ITC in Annual Return for the financial year 2017-18 and also for FY 2018-19. Taxpayers has not reversed ITC on many occasions like Excess claim of ITC, Reversal of common ITC in Rule 42/43, Reversal of ITC due to non-payment within 180 days etc. Reversal of […]
GSTR-9 It is an annual return which is to be filled by every registered person. It consists of Every transaction of particular financial year whether the transaction is related to supply made or received during the year under different tax heads like CGST, SGST & IGST. GSTR-9 is to be optional for the business whose […]
Last month the government extended the due date for filing GSTR-9 and GSTR-9C For filing GSTR-9 & GSTR-9C the due dates are extended up to 31st December 2019 for FY 2017-18 and 31st March 2020 for FY 2018-19. So you can also file GSTR 9, 9C via Gen GST Software before the due date and […]
What is the debate going on for filing of GSTR-9 and GSTR-9C GST returns? As per latest tweet the new template for filing returns would be made available on 10th December 2019. So, the question is whether to file GSTR-9 and GSTR-9C before 10th December 2019 or not.
