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...
Detailed analysis of Notification 8/2025-Central Tax on late fee waiver for delayed filing of Form GSTR-9C. Key conditions, applicability, and compliance deadlines.
Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for FY 2017-18 to 2022-23.
Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty period, ensuring fair treatment for taxpayers.
Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations of Section 75(7) of the Act.
Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Issuance of Notification: R. T. Pharma Vs Union of India & Ors. (Himachal Pradesh High Court); CWP No. 4899 of 2024
Understand key differences, applicability, due dates, and penalties for GSTR-9 and GSTR-9C under GST compliance. A concise guide for businesses.
Steps and key details to file the GST Annual Return (GSTR-9) for FY 2023-24, including exemptions and reconciliation requirements.
Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposit 25% of the disputed tax and post deposit of the tax an opportunity of being heard will be granted.
Understand the latest changes, reconciliations, and filing requirements for GSTR 9 & 9C for FY 2023-24, including key updates on ITC and tax liabilities.
Madras High Court held that as requested by the petitioner, an opportunity of heard will be granted on payment of deposit of 25% of the disputed tax amount since petitioner failed to respond to notice in DRC-01.
