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GSTR 9

11 November 2018

induvasal person have commercial building, rent receiving less 1.5cr. no other business.He filling monthly returns regularly.

He needs file gstr9

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8 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 11 November 2018

Yes Every Regular taxpayer has to file GSTR 9 as per section 52 cgst Act

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 11 November 2018

Sorry .....Its Rule 80 of CGST act & Section 44 CGST Act Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section [1] of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

P J Rama Raju u (127 Points)
Replied 12 November 2018

Thanks,
Pankaj ji.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 12 November 2018

You are always welcome !!!!

P J Rama Raju u (127 Points)
Replied 12 November 2018

GSTR9 not visible in portal.
Do you have any idea

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 12 November 2018

YES CORRECT ITS NOT BEING UPDATED ON PORTAL

P J Rama Raju u (127 Points)
Replied 12 November 2018

who is audit report submit complasary 9, 9a, 9b, 9c

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 15 November 2018

GSTR 9 : GSTR 9 should be filed by theregular taxpayers filing GSTR 1, GSTR 2, GSTR 3.

GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B – GSTR 9B should be filed by thee-commerce operators who have filedGSTR 8 during the financial year.

GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.