Goods and Services Tax : Learn why bank loans are rejected due to poor documentation, weak financials, and unclear business models. Discover practical solu...
Goods and Services Tax : Large taxpayers can now self-certify GSTR-9C without CA/CMA certification, ensuring accurate reconciliation between GST returns an...
Goods and Services Tax : Learn how discrepancies between GST returns and financial statements arise, and discover best practices to reconcile GSTR-9 and 9C...
Goods and Services Tax : The guidance highlights that mismatches in turnover, ITC, or tax liability between books and returns can trigger audits and demand...
Goods and Services Tax : The FAQs hold that annual GST returns are final, non-revisable statements that often become the basis for audits and investigation...
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 ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-...
Goods and Services Tax : Madras High Court grants relief to assessee, ruling GST portal notice insufficient; remands case subject to 25% tax payment....
Goods and Services Tax : Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty p...
Goods and Services Tax : Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations ...
Goods and Services Tax : Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposi...
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...
INTEREST/PENALTY PROVISIONS IN GST LIABILITY ON ACCOUNT OF LATE PAYMENTS – F.Y. 2017-18 & 2018-19 (ALREADY GST STATE WISE DEPARTMENTS HAVE STARTED TO DEMAND INTEREST @18% ON LATE PAYMENT OF GST) $$ IGNORED BY SUPPLIERS/CAs/ICWAs AT THE TIME OF ACCOUNTING: In Final Accounts – 2017-18 Liability in Books In Final Accounts – 2018-19, If already […]
Due date for filing reconciliation statement and audit certification under Form GSTR-9C is approaching fast and with several reminders of GST department about filing of same, it seems there are numerous problems faced by the Chartered Accountant in generating json file of GSTR 9C. I have tried to address the issues based only on my […]
During filling & filing of GSTR 9C it was found that there is an error file generated by GSTN when Digitally Signed GSTR 9C is up-loaded and error is reflecting at PT III (9) at row Q & P – by saying The amount paid by you mentioned at Q is not matching with amount reported by you in GSTR 9. Similar error reflected at R also.
As you are aware, the last date for tiling the annual return and the reconciliation statements in FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C is 31.08.2019. However the available data shows that till 31st August 2019 only 14,85,863 GSTR-9 returns have been filed while all non-composition taxpayers are required to file the said annual return. The status of filing of GSTR-9A at 4,33,148 and GSTR-9C at 11,334 is also sub-optimal.
This is a famous proverb to allude the inexperienced or rash people attempting things that even the wisest would avoid. I am one of those fools daring to deliberate on ‘How to upload GSTR 9C’!! However, I am sure that if I am foolish anywhere in the coming technical procedure, the learned readers are there to guide for the benefit of profession at large.
In GST audit u/s 35(5), there is no specific report have to be given by the GST auditor. GST auditor has to certify the prescribed Reconciliation Statement from GSTR 9C. Auditor have to fill Part B portion (as per requirement) of GSTR 9C with proper observations/ comments / discrepancies /disclosures and certify true and correctness of GSTR 9Cs reconciliation after giving proper recommendation in part A.
What is GST Audit? Audit is examination of records, returns and other documents maintained or furnished by the registered person under GST Law or any other law. The examination is to verify the correctness of: Turnover declared; Taxes paid; Refund claimed; and Input tax credit availed; And to assess his compliance with the provisions of […]
Goods and Services Tax (GST) Audit Manual 2019 contains Introduction and Legal Authority for GST Audit, Objectives and Principles of GST audit, Management of GST audit, Selection of registered persons for GST audit, GST Audit – Preparation and Verification, Preparation of GST audit report & follow up, Registered Person’s Master File, GST AD01 – letter […]
Glossary of Terms and their Interpretation as Used in Annual Return i.e. FORM GSTR-9 and 9C 1. FINANCIAL YEAR – The period of twelve months from 1st April to 31st March of every calendar year in which business transactions / supply of goods or services or both are performed is termed as ‘Financial Year’. 2. […]
Time limit for availing ITC for F.Y. 2017-18 is last date of filing annual return (31/8/2019) As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invoice or debit note pertaining to a financial year is Due date of furnishing of return under section 39 of CGST […]
