Gst turnover in GSTR.9 and 9C

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This discussion clarifies the turnover criteria for filing GSTR-9 and GSTR-9C. The aggregate turnover considered is for the period July 2017 to March 2018. If this turnover exceeds 2 crore for these nine months, GSTR-9 filing is mandatory. The primary reference for this interpretation is a CBIC press release from July 2019, with the consensus being that rules applicable to GSTR-9C also apply to GSTR-9.

Vaishali

Vaishali (Querist)
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25 January 2020 Whether 2 crore turnover criteria in GSTR.9 and 9C is seen from July 2017 to March 2018. If yes then kindly share it's notification/ circular/else.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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25 January 2020 The aggregate turnover for this purpose shall be reckoned for the period July, 2017
to March, 2018.

Courtesy - CBIC press release dated 3-7-2019,clause (i).

Vaishali

Vaishali (Querist)
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25 January 2020 For GSTR.9 turnover is seen from July 2017 to March 2018. If it is above 2 crore (for 9 months) then only GSTR.9 is mandatory to be filed?
Is any notification issued before above said press release. As this press release says about reconciliation statement ie GSTR.9C.
Kindly clarify.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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27 January 2020 Seems no notification hoisted other than the referred press release..Therefore, I
took the rule of 'harmonious interpretation' meaning thereby those applicable for
9C can be equally applicable to 9 as well and put up my observation as above.

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