Скачать или смотреть Gstr 9 last minute Checklist| File krne se pehle jarur dekhein | gstguy

Gstr 9 last minute Checklist| File krne se pehle jarur dekhein | gstguy

1. What is Form GSTR-9?
Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

2. Who need to file Annual Return in Form GSTR-9?
Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year.

Note:

Composition taxpayers can file Annual Return in Form GSTR-9A.
Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers.
3. What is the difference between Form GSTR-9 and Form GSTR-9C?
Form GSTR-9 is required to be filed by every person registered as normal taxpayer. However, certain class of taxpayers may be exempted from filing Form GSTR-9 by way of Notifications issued by Government of India from time to time.
Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement.

4. Is it mandatory to file Form GSTR-9?
Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers. It may, however, be made optional for taxpayers having AATO up to a certain threshold, from time to time.

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