GST annual return 31.3.2019


This query is : Resolved 

Quick Summary
This discussion clarifies the exemption for filing the GST 9C reconciliation statement for the year ending 31st March 2019. It confirms that the exemption applies to all dealers with aggregate sales below Rs 5 crores, not exclusively to SME-registered dealers. The conversation also addresses whether trading businesses are considered part of SME, with the consensus being that they are not.

30 March 2020 Exemption from filing 9C reconciliation statement for the year ended 31.3.2019 is applicable for all dealers having aggregate Sales below Rs 5 crores or only SME registered dealers and as such is applicable for dealers engaged in trading business

30 March 2020 Only all SME dealers eligible for such exemption.

30 March 2020 Sir whether trading business is coming under SME

30 March 2020 No it will not fall under SME.


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