SOURCE DOCUMENTS AND CRUCIAL AREA
UNDER ANNUAL RETURN GSTR-9
ICAI has published an article in 30th Tax Bulletin on Source Documents and Crucial Area under Annual Return GSTR 9 Covering following topics
- Details to be provided in GSTR-9
- Crucial Area in various table under GSTR-9
- Late fees for non-filing of Annual Return
- Penalty:
- Notice to Return Defaulter