my client is registered as composition in August 2017 and filed returns up to september 2018 .on October 2018 we applied for cancellation of registration.but until now also it's showing pending for process.Now is he liable file gstr 9a.?
plz tell me
Menu
gstr 9a
Replies (4)
Yes, he would be liable to file GSTR-9A for both FY 2017-18 and FY 2018-19.
As per FAQ No. 2 available on GST Portal:
"All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. This will include a taxpayer -
-
who have opted for composition scheme since registration and have never opted out subsequently; and
-
who have opted in for composition scheme any time during the financial year; and
-
who have opted in for composition but subsequently opted out any time during the year."
As per FAQ No. 6 avaiable on GST Portal:
The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.
Yes, he needs to file annual return.
thnq
thank you and congratulations
Recent Topics :
- How do you collect documents from clients for ITR
- GST ITC on Construction/ Tenant Specific Renovatio
- GST Treatment and Reporting of Share & Mutual
- AGM Defective Notice
- IMS Rejection of Sales and Sales return
- Taxation of Gift - Father to Daughter
- TDS on Property Purchased above 50lakh
- Accounting Treatment in Tally for Restaurant Sales
- Form 146 required
- Rule 86(B) Applicability
Related Topics :
CAclubindia
