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GST annual return 31.3.2019

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(Querist)
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
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 March 2020 Only all SME dealers eligible for such exemption.
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R.KANDASUBRAMANIAN

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R.KANDASUBRAMANIAN (Querist)
30 March 2020 Sir whether trading business is coming under SME
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 March 2020 No it will not fall under SME.
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