GSTR 9 and 9C filing related query

 you  have  mentioned   9C   and  9C  is  applicable  when   turnover  is   more   2 crore .

For  more  than  2 crore GSTR 9 /  9C   is  compulsory  please  refer  Notification 47 / 2019  dt   9/10/2019   if  you  regular  Tax payer

you  query  is contradictory  please  check 

Originally posted by : prasad Nilugal
	you  have  mentioned   9C   and  9C  is  applicable  when   turnover  is   more   2 crore . For  more  than  2 crore GSTR 9 /  9C   is  compulsory  please  refer  Notification 47 / 2019  dt   9/10/2019   if  you  regular  Tax payer you  query  is contradictory  please  check

Hello Prasad, 

What I am trying to understand is that our annual turnover is less than 2 Cr. and we are not registered under MSME Act. Do we need to file GSTR9 and GSTR9C?

The Council’s decision to make annual return GSTR-9C) optional for taxpayers with turnover up to Rs 2 crore.

I understand that your query regarding registration under MSME to avail the option. However there is nothing mentioned regarding registration , hence the consideration is for those small taxpayers whose aggregate turnover in FY doesn't exceed 2cr and who have not filed the annual return. notification no.47/2019 CT dt 9 Oct 2019.

Originally posted by : Surjeet Negi
	The Council’s decision to make annual return GSTR-9C) optional for taxpayers with turnover up to Rs 2 crore.I understand that your query regarding registration under MSME to avail the option. However there is nothing mentioned regarding registration , hence the consideration is for those small taxpayers whose aggregate turnover in FY doesn't exceed 2cr and who have not filed the annual return. notification no.47/2019 CT dt 9 Oct 2019.

Thanks a ton, Surjeet! That's exactly what I wanted to know. Cheers!

Thanks for the help, Prasad!

As per the Provision of 44(1) of the CGST Act 2017, Every Registered Person is required to file an "ANNUAL RETURN" in FORM GSTR-9 within 31st December of the following year, irrespective of any turnover limit. Hence filing of GST ANNUAL RETURN is "Mandatory" for all persons ( " except few like ISD, TDS Deductor u/s 51, TCS Collector u/s 52, NRTP and Casual Taxable Person ).

And as far as GSTR-9C is concerned :

According to the Provision of Section 35(5) of the CGST Act 2017 read with Section 44(2) of the CGST Act 2017, read with Rule 80(3) of the CGST Rules 2017, a Registered Person whose Aggregate Turnover exceeds 'Rs. 2 crore' is required to file a "RECONCILIATION STATEMENT and AUDIT REPORT" in FORM GSTR-9C and get it certified by a Chartered Accountant ( CA ) or a Cost and Management Accountant ( CMA ) and file it electronically in the GST common portal.

CONCLUSION :-

Therefore, by referring the above said Provisions, it is clear that FORM GSTR-9 is to be filed by all REGISTERED PERSON ( except few ) irrespective of any turnover limit. And FORM GSTR-9C being a Audit Report is to be filed only by those Registered Person whose Aggregate Turnover exceeds Rs. 2 crore. So if your Aggregate Turnover is less than Rs. 2 crore, you are not required to file FORM GSTR-9C.

Warm Regards.

Recently announcement exempted certain taxpayers to file annual return therefore, there is no need to file annual return whoses turnover is less tha 2cr

Originally posted by : Shivam RC
	As per the Provision of 44(1) of the CGST Act 2017, Every Registered Person is required to file an "ANNUAL RETURN" in FORM GSTR-9 within 31st December of the following year, irrespective of any turnover limit. Hence filing of GST ANNUAL RETURN is "Mandatory" for all persons ( " except few like ISD, TDS Deductor u/s 51, TCS Collector u/s 52, NRTP and Casual Taxable Person ).And as far as GSTR-9C is concerned :According to the Provision of Section 35(5) of the CGST Act 2017 read with Section 44(2) of the CGST Act 2017, read with Rule 80(3) of the CGST Rules 2017, a Registered Person whose Aggregate Turnover exceeds 'Rs. 2 crore' is required to file a "RECONCILIATION STATEMENT and AUDIT REPORT" in FORM GSTR-9C and get it certified by a Chartered Accountant ( CA ) or a Cost and Management Accountant ( CMA ) and file it electronically in the GST common portal.CONCLUSION :-Therefore, by referring the above said Provisions, it is clear that FORM GSTR-9 is to be filed by all REGISTERED PERSON ( except few ) irrespective of any turnover limit. And FORM GSTR-9C being a Audit Report is to be filed only by those Registered Person whose Aggregate Turnover exceeds Rs. 2 crore. So if your Aggregate Turnover is less than Rs. 2 crore, you are not required to file FORM GSTR-9C.Warm Regards.

Does that mean that I am still required to file GSTR- 9 even if the turnover is less than 2 Cr? if yes, what is the last date for filing GSTR9?

Does that mean that I am still required to file GSTR- 9 even if the turnover is less than 2 Cr? if yes, what is the last date for filing GSTR9?
 

The GSTR 9 filing is made optional for turnover less then 2 crore in 37th GST council meeting. Therefore, small taxpayers may choose not to file it.  There is no link with taking MSME registration and turnover limit for GSTR 9.

Originally posted by : jayendra Gaonkar
	The GSTR 9 filing is made optional for turnover less then 2 crore in 37th GST council meeting. Therefore, small taxpayers may choose not to file it.  There is no link with taking MSME registration and turnover limit for GSTR 9.

Thanks for the clarification, Jayendra!