gstr9a Archives - Tax Heal

GST Annual Return FY 2018-19 Due dates

CA Satbir Singh — Tue, 23 Jun 2020 08:24:22 +0000

GST Annual Return FY 2018-19 Due dates & requirements I CA Satbir Singh

Two Annual Returns for GST Composition Taxpayer

CA Satbir Singh — Sat, 13 Jul 2019 12:42:22 +0000

Two Annual Returns for GST Composition Taxpayer

New Return for GST Composition Scheme Notified on 28.06.2019 : GSTR 4

Compulsory Withdrawal from GST Composition Scheme

GST CMP 8 : Tax Payment for self Assessed Tax : Commentary

GST Composition & 6% GST Scheme Changed : GSTR 4 to be filed annually [Video]

New 6% GST Composition Scheme from 1.4 2019

Unregistered Purchases : RCM Applicable from 01.04.2019 on New GST Scheme

Last Date to Opt for GST Composition Scheme for FY 2019-20

Composition Scheme of GST for Service Provider

Changes in GST Composition Scheme from 01.02.2019

Composition Scheme under GST – Analysis

Order No 6/2019 Central Tax : GST Annual Return Date Extended to 31st Aug 2018

CA Satbir Singh — Sun, 30 Jun 2019 04:41:57 +0000

Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.

Refer 12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC

Read CGST (Sixth Removal of Difficulties) Order 2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Order No. 6/2019-Central Tax

New Delhi, the 28th June, 2019

S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying
tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual
return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:––

1. Short title.––This Order may be called the Central Goods and Services Tax (Sixth Removal of Difficulties) Order 2019.

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “30th June, 2019”, the figures, letters and word “31st August, 2019” shall be substituted.

[F.No.20/06/17/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Download Order Click here

Penalty for GST Annual Return Late Filing

CA Satbir Singh — Sat, 08 Jun 2019 11:51:31 +0000

Penalty for GST Annual Return Late Filing जीएसटी एनुअल रिटर्न देरी से भरने पर लगेगा कितना जुर्माना

GSTR 9A (Composition Dealer) Not filed by Due Date (Non Audit Case)
GSTR 9 (Normal Taxpayer with turnover less than Rs 2 Crore) Not filed by Due Date (Non Audit Case)
GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore ) and GSTR 9C not Not filed by Due Date (Audit Case)
GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore ) filed by Due date But GSTR 9C Not Filed by Due Date (Audit Case)

GSTR 9A (Composition Taxpayer) Not filed by Due Date (Non Audit Cases)

Return Form No.

Minimum late fees for default (Rs.)

Maximum late fees (Rs.)

GSTR-9A

(Composition Taxpayers)

For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act)

0.50% of turnover in State or Union territory

( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST)

GSTR 9 (Normal Taxpayer with turnover less than Rs 2 Crore) Not filed by Due Date (Non Audit Case)
GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore) and GSTR 9C not Not filed by Due Date (Audit Case)

Return Form No.

Minimum late fees for default (Rs.)

Maximum late fees (Rs.)

GSTR-9

(Normal Taxpayers)

For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act)

0.50% of turnover in State or Union territory

( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST)

There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant.

Return Form No.

Penalty

GSTR-9C

Reconciliation Statement

In terms of Section 125 of CGST Act he shall be subjected to a penalty of up to 25,000/-.

GSTR 9 Filed before Due Date and GSTR 9C Not filed by Due Date (Audit Cases)

4(a) View -1 : There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant.

Return Form No.	Minimum late fees for default (Rs.)	Maximum late fees (Rs.)
GSTR-9 Filed before Due Date	–	–
GSTR-9C not filed before due date	–	In terms of Section 125 of CGST Act he shall be subjected to a penalty of up to 25,000/-.

4(b) View -2 : There may be another view that since the Annual return (GSTR 9) is to be accompanied with the report/Reconciliation Statement (GSTR 9C) , if not done it may amount to non-filing of return and late fee may be levied and in that case the general penalty in terms of Section 25 shall not be levied.

Return Form No.

Minimum late fees for default (Rs.)

Maximum late fees (Rs.)

GSTR-9 Filed before Due Date

For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act)

0.50% of turnover in State or Union territory

( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST)

GSTR-9C not filed before due date

Note

Before filing GSTR 9/GSTR 9A file all returns due for relevant Financial year (GSTR 3B/ GSTR 1/GSTR 4) under GST.
GSTR 9 has to be filed before filing GSTR 9C

Clarifications on filing of Annual Return (FORM GSTR-9) by CBIC

GSTR 9 Offline Utility for GST Annual Return filing [Video]

GSTR-9 Offline Tool : Download

Example of unreconciled differences to be reported in GSTR 9C (Sl. No.8 )

GSTR 9C Reconciliation Statement Filing on GST Portal by GSTN : GST Audit

How to file GSTR 9C online (GST Audit Reconciliation Statement )

How to file GSTR 9 Online on GST Portal

How to file GSTR 9A online on GST Portal

GSTR 9A Annual return filing in Hindi by GSTN

CA Satbir Singh — Fri, 29 Mar 2019 13:02:04 +0000

GSTR 9A Annual return filing in Hindi by GSTN जीएसटीआर 9ए फाइल कैसे करें ?

How to file GSTR 9 Online on GST Portal

How to file GSTR 9A online on GST Portal

Who has to fill HSN Wise Summary in GSTR 9

GST Annual Return GSTR 9 : Free Video Tutorials

New Changes in GST Annual Returns for FY 2017-18