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...
The Government of India has issued several notifications (Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax) yesterday i.e. on 09-10-2019 for effecting several changes in the prevailing GST Rules and Law. The changes has been made either to give effect of the judicial pronouncements or to grant appropriate relief to the assessees. The crux […]
Further Changes Pursuant to The 37th GST Council Meeting in GST Law and Rules vide CBIC Central Tax notification No. 44 to 49/2019 dated 9th October 2019. Pursuant to the decisions taken at the 37th GST Council meeting, following changes have been made via issuance of notifications dated 09th October, 2019. A. DUE DATES FOR […]
CBIC issues 6 New GST Notifications on 09th October 2019 to give effect to decisions of 37th GST Council Decisions and also to make amendments in Central Goods and Services Tax Rules 2017. Vide These Notifications CBIC Notifies Due Date Of GSTR 3B And GSTR 1, CBIC further notifies that GST Annual Return is voluntary […]
CBIC notifies Central Goods and Services Tax (Sixth Amendment) Rules, 2019 vide Notification No. 49/2019 – Central Tax dated 09-10-2019 and made some important changes as given below- 1. Rule 36(4) inserted in the CGST Rules, 2017- Input tax credit to be availed by a registered person in respect of invoices or debit notes, the […]
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date | Notification No. 47/2019-Central Tax Dated : 9th October, 2019 Government […]
Mistakes People makes in GSTR- 3B which may leads to wrong reporting in GSTR 9 After filling some Annual return GSTR 9, WE have found that, many people are making following 4 mistakes in day-to-day accounting. That leads to wrong reporting in GSTR 3B & then leads to wrong reporting in GSTR 9. Mind well, […]
Biggest reason for non-filing of GSTR 9, 9A and 9 C is the complexity of these forms and asking for data which was not captured during the concerned period. Ahilya Chamber of Commerce and Industry, Indore has compiled a simplified Annual Return (Combined Form 9 and 9C) with the perspective of traders. and taking care […]
Suggestions in respect of Form 9: At the outset, we humbly submit that Form GSTR 9 which is the Annual Return is supposed to be the summary of all supplies made by a taxpayer during a financial year and should be simpler in terms of compliance. We humbly submit our point wise suggestions as under:
The 37th GST Council meeting took place on 20th September 2019 at GOA. In this meeting, the council took following decisions relating to changes in GST rates, ITC eligibility criteria, exemption and clarification on connected issues. Further, the council has been proposed to changes in some procedural aspects under GST. Rate reduction/ Exemption in case […]
Change in GST Rates The council has recommended to change GST tariff rate for hotels as follows: Transaction value per unit per day up to Rs.1000/- Nil rate, from Rs.1000/- to Rs.7500/- 12% and above Rs. 7500/- tax at 18%. This will have direct impact on consumers by benefiting in the lower taxes. To reduce outdoor catering […]
