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 : Explains the new structural changes, including Table 6A1 and enhanced reconciliations, and highlights the steps needed to avoid mi...
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 : 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 : Calcutta High Court quashes penalty orders under WBGST Act, 2017, over delay in filing appeal due to personal circumstances...
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...
In cases where some information has not been furnished in Form GSTR-1 or in Form GSTR-3B, taxpayers may pay the tax with interest through Form GST DRC-03 at any time. In fact, the Annual Return provides an additional opportunity for such taxpayers to declare the summary of supply against which payment of tax is made.
Every GST Taxpayer and Tax Professional was confused about manner of Filing of GST Annual Return for FY 2017-18. Complicated form forced the government to extend the due date from 30th June 2019 to 31st August 2019. But still there were lot of issues to be answered and now it’s a New Month and welcome step by government to clarify the most awaited Answers.
The Government has been receiving a number of representations regarding Annual Return (FORM GSTR-9 / FORM GSTR-9A) and Reconciliation Statement (FORM GSTR-9C). In this regard the following clarifications are issued for information of all stakeholders: –
GST Updates – Recent Notifications, Circulars and Orders Issued by CBIC – 28th June, 2019 1. In order to give effect to the decisions taken during 35th GST Council Meeting, the Central Board of Indirect Taxes and Customs (‘CBIC’) has issued various notifications and orders. In addition to the same, it has issued clarification through […]
GST Updates – 28 June 2019 The Government has issued various notifications, Order and Circulars for implementing the decisions taken in the 35th meeting of the GST Council. Please find below the key highlights of notifications issued: SN Notification Number Particulars Effective date 1 Notification No. 31/2019 – Central Tax Dated 28th June 2019 Rules […]
Gist of Notification and order issued by CBIC Dated 28th June 2019 to implement decisions of 35th GST Council Meeting. Part one contains information on Due Date of Filing of Various GST Forms , Part two of article contains Information of amendments in GST RULES and part three contains information on Major & Relevant amendments […]
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 […]
