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GSTR 9 & 9C

Others 279 views 2 replies
For FY 2018-19, 9c is waived for taxpayers with turnover upto 5 crores and gstr-9 is made compulsory with turnover of 2 crores or more.

Turnover is 220 lacs including Cgst and sgst of 50 lacs.

What will be the turnover for gstr-9 applicability.

Is it mandatory to file Gstr- 9 for fy 2018-19 in above case.
Replies (2)
Not mandatory to file GSTR 9 in above case..
You are required to Check turnover excluding GST, which is 1.70 Cr. in your case..
As per Notification No. 47/2019-CT, dated 09th October 2019 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Filing of Annual Return has been made "OPTIONAL" for taxpayers having Aggregate Turnover upto Rs. 2 crores for FY 2017-18 & FY 2018-19.

And Aggregate Turnover as defined u/s 2(6) of the CGST Act 2017 excludes - "CGST, SGST, UTGST, IGST and Cess.

So your Aggregate Turnover as per GST Law is Rs. 1.7 crores, which is within the limit of Rs. 2 crores. So for you filing GSTR-9 for FY 2018-19 is "OPTIONAL".

Regards,
Shivam RC.


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