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...
Article clarifies recent CBIC clarification Dated 04.06.2019 on filing of Annual Return (FORM GSTR-9). Article explains the Terminology used in Annual Return-Form GSTR-9 related to various issues address by CBIC in its Press Release. Sr. No. Issue addressed Details 1 Auto-Population of Form GSTR-9 from GSTR-2A Terminology:- GSTR-2A:_Details of auto drafted supplies GSTR-9: Annual Return […]
GSTR 9 is basically a compilation of data filled in GSTR 3B and GSTR 1 filed for the relevant period. Further GSTR 9 also depicts the reconciliation of input as auto populated in GSTR 2A with the input availed as per GSTR 3B.
Representation on Extension of Due Date For Filing of Annual Return In Form GSTR-9, 9A, 9B And Audit Report In Form GSTR-9C
Filing of Annual Return, Form GSTR-9 for financial year 2017-18, by 30th June, 2019 (1) This is in reference to filing of Annual Return, Form GSTR-9, by a normal taxpayer for financial year 2017-18, which is required to be filed by them on GST Portal latest by 30th June, 2019. Kindly note that Annual GST […]
Facing issue regarding ITC details in GSTR 9 – Practical Question with Worksheet of Calculation Due Date for filing GSTR-9 i.e. 30/06/2019 is approaching very soon. There is lot of confusion in the minds of Taxpayers & Tax Professionals about the following 1. Presentation of ITC in GSTR 9 2. Manner of utilisation of unclaimed ITC […]
Author Analyses CBIC Press release dated 04-06-2019 which clarifies on filing of Annual Return (FORM GSTR-9) The Annual Return in the form GSTR-9 for FY 2017-18 is to be filed by 30th June 2019. However, there have been many inconsistencies in the form requiring suitable amendment therein so that the intent of the Government and […]
ICAI has come out with this ‘Technical Guide on Annual Return & GST Audit’. This Guide has been comprehensively designed and contains clause-by-clause analysis of Form GSTR-9, 9A and Form GSTR -9C.
Press Release Ministry of Finance Clarifications on filing of Annual Return (FORM GSTR-9) Posted On: 04 JUN 2019 Clarifications on filing of Annual Return (FORM GSTR-9) The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. The trade and industry have raised certain queries with respect to filing of this […]
The due date for filing of Form GSTR 9 is 30th June 2019. Mean while the government has issued certain clarifications vide press release dated 04.06.2019. The press release is like an “oxymoron” where some clarifications adding to the confusion. However it may be noted that press release is not any legal document. Given below […]
Under GST provision any dealer can take input of ITC if same has been shown in their 2A. If taken input not shown in their 2A than they have to reverse the ITC and pay tax with interest. Any dealer can take ITC of previous year prior to filling the Annual Return. Normally the Date […]
