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...
Issues reported in filing Form GSTR 9C by the taxpayers: Steps to be taken- 29/06/2019 Taxpayers have reported some issues in filing their Form GSTR 9C, which are clarified below: 1. User getting error message while using Excel version: You are also advised to use Microsoft excel version higher than 2007 while preparing Form GSTR […]
CBIC has issued 7 GST Central Tax Notifications, One Removal of Difficulty Order and 4 Central GST Circulars on 28th June 2019 to Give effect to 35th GST Council Decisions and to clarify certain issues in GST. Vide these notifications CBIC has notified due dates of Monthly and Quarterly GSTR-1 and GSTR 3B for the […]
Query Is ever e-commerce operator required to be file GSTR – 9B? Understanding on the basis of GST Law Whether or not to File GSTR-8 and GSTR-9B depends on the very fact that whether the e-commerce operator is required to collect tax under section 52 (1) of the CGST Act. Certain operators who own, operate […]
CBIC issued the Notification No. 26/2019,27/2019/28/2019,29/2019,30/2019,31/2019,32/2019 on 28th June 28, 2019 related to various issues. The detailed analysis are mentioned below: S.No Notification No Description Analysis 1 Notification No. 26/2019 – Central Tax Dated 28th June 2019 Seeks to extend the due date of filing returns in FORM GSTR-7 The due date for filing GSTR-7 […]
Notifications / Order issued by CBIC on 28th June 2019 Article contains Crux of Notifications / Order issued by CBIC on 28th June 2019 which includes extension of due date of FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C, FORM GST ITC-04, FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees […]
Summary of Notifications & Orders issued Article contains summary of GST notifications and Orders issued by CBIC on 28th June 2019 to implement 35th GST Council meeting Recommendations which includes Extension of Due date of Various forms / Returns and amendment in GST Rules. 1. Due dates: Notification / Order Return Related to Period Due […]
CBIC extends due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C for the period from the 1st July, 2017 to the 31st March, 2018 to 31st August, 2019 vide removal of difficulty Order No. 6/2019-Central Tax dated 28th June, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect […]
Seeks to provide exemption from furnishing of Annual Return (GSTR 9) / Reconciliation Statement (GSTR 9C) for suppliers of Online Information Database Access and Retrieval Services (OIDAR services) vide Notification No. 30/2019 – Central Tax Dated 28th June, 2019. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs […]
It was recommended to extend the due date of furnishing of FORM GSTR-9, FORM GSTR-9A, and FORM GSTR-9C due to difficulties being faced by taxpayers in furnishing the annual returns till 31.08.2019. Official notification would be released soon. This recommendation was much needed by the trade and industry.
Issues in GST Annual Return GSTR-9/9A and Reconciliation GSTR-9C requiring your urgent attention and corrective actions. People are facing grave problem in practically implementing the requirements in GSTR-9, 9A & 9C. We urge you to consider and clarify the following issues which are arising at the time of preparing and filing Annual Return in Form […]
