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GST applicability

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ujwal mishra

44 Points Posted on 17 May 2020

is GST applicable on sale purchase of Animals other than hourse?
GST registration is required for person dealing in only sale purchase of animals other than hours?

plz explain with reference of provision

Replies (6)

Quick Summary

This discussion clarifies the applicability of GST on the sale and purchase of animals, excluding horses. It addresses whether GST registration is required for individuals solely involved in trading such animals. The conversation also touches upon the due dates for filing GSTR-9 and GSTR-9C for the financial year 2019-20, noting that the portal for filing was not yet open and the statutory due date was 31st December 2020.

akash patil

25 Points Posted on 17 May 2020

19-20 gst 9c due date

Shivam RC

Student

7666 Points Posted on 17 May 2020

@ Akash Patil,

Filing of FORM GSTR-9C for the Financial Year 2019-20 is not yet opened in the GST Common Portal. As per the Provision of Section 44 of the CGST Act 2017, the Due Date to file Annual Return and Reconciliation Statement ( GSTR-9 & GSTR-9C ) is 31st December of the following year.

So for FY 2019-20, it would be 31st December 2020 ( 31.12.2020 ). Not yet extended. Everyone is busy with FY 2018-19 GSTR-9 and GSTR-9C.

Kindly note that the Due Date to file FORM GSTR-9 & FORM GSTR-9C for FY 2018-19 has been extended to 30th September 2020 ( 30.09.2020 ) vide Notification No. 41/2020 - Central Tax, dated 05.05.2020.