13 December 2023
We registered under GST on 4th of Sep 2022 and our turnover for the F.Y. 22-23 was below 2 crores. Do we need to file GSTR 9 AND 9C for the F.Y. 22-23
13 December 2023
For Taxpayers having Turnover Less than 2 crores , GSTR 9 is optional whereas if you choose the option not to file the GSTR 9 then GSTR 9 which is auto drafted will be considered as deemed to be filed and in future any assessment or show cause notice same will be considered for proceedings.
so if there are any difference in GSTR 3B/GSTR 1 filed with Books of Accounts then better to file the Annual return to rectify the Mistakes
CAclubindia
