is it mandatory to file 9A for a composite dealer whose turnover is below 2 crores.
already filed GSTR 4.
BUT PURCHASE DETAILS NOT GIVEN. IS THERE ANY PENALTY
for not providing purchase details since not claiming any ITC.
As per Notification 47/2019 CT R/w Circular 124 /43/2019 It's Not mandatory to file 9A.
Yes the penalty can be impose on account of Non Compliance, But Its going to be only if your case being call for scrutiny.
CAclubindia
