18 September 2018
Dear sir, As per the provisions of GST Act a Normal Taxpayer is required to file GSTR 9, and Composite Tax payer is required to file GSTR 9A.
The query is when we have to see the taxpayer status whether he is regular or composite as on 31/03/2018 or any other date?
For example intially if a taxpayer is registered as Composite and later converted to Normal which return has to be submitted GSTR 9 or 9A and vice-versa.
20 September 2018
@Vinay you know the status of composition scheme from GST portal by click on Search tax payer << search composition taxpayer. By selecting the option Opt in or opt out you can see the list state wise and financial year wise. Effective date for composition levy a) The option to pay tax under Composition Scheme shall be effective: For persons already registered under pre-GST regime: Appointed Day Registered under GST and person switches to Composition Scheme: Filing of Intimation b) For persons who applied for fresh register under GST to opt scheme
Option to pay tax under Composition Scheme shall be effective from: 1. where the application for registration has been submitted within thirty days from the day he becomes liable for registration, such date. 2. In the above case, the effective date of registration shall be the date of grant of registration.
21 September 2018
Originally Posted : The query is when we have to see the taxpayer status whether he is regular or composite as on 31/03/2018 or any other date?
Reply: you know the status of dealer i.e. composite or regular from GST portal by click on Search tax payer << search composition taxpayer. By selecting the option Opt in or opt out you can see the list state wise and financial year wise.
Originally Posted: If a taxpayer is registered as Composite and later converted to Normal which return has to be submitted GSTR 9 or 9A and vice-versa.
Reply: When the person opted composite dealer status i.e. Registered under GST as regular and person switches to Composition Scheme: Filing of Intimation
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