8 Replies
kuldeep satyadev
(72 Points)
Replied 27 September 2018
GSTR- 9 IS AN ANNUAL RETURN.EVERY REGISTERED TAXABLE PERSONS HAVE TO FILE
ON OR BEFORE 31st DECEMBER- 2018
ON OR BEFORE 31st DECEMBER- 2018
kuldeep satyadev
(72 Points)
Replied 27 September 2018
GST Audit is required under the following 3 circumstances
Audit by CA if Turnover exceeds Rs. 2 Crores
Normal Audit by the Commissioner
Special Audit by CA
Audit by CA if Turnover exceeds Rs. 2 Crores
Normal Audit by the Commissioner
Special Audit by CA
Vinod Babu
(24196 Points)
Replied 27 September 2018
All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of GST Act.
There are 4 types of return under GSTR 9 :
GSTR 9 : GSTR 9 should be filed by the regular taxpayers
GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnoverexceeds 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.
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of GST Act.
There are 4 types of return under GSTR 9 :
GSTR 9 : GSTR 9 should be filed by the regular taxpayers
GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnoverexceeds 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.
GouTam SachDeva
(70 Points)
Replied 06 October 2018
If the order for cancelation is passed do we still need to file annual return ????
Recent Topics
- OCI ( Overseas Citizen of India ) buying property
- Initial Foreign Investment in a private limited co
- Basic questions on parents buying property for the
- 26 AS.NOT ABLE TO LOGIN TO TRACES
- Immovable Construction ITC
- ITR Form Selection for Salary Arrears – FY 2
- Collection on Behalf of Client
- Form 24Q text file
- Form 26QB -Paid TDS 122750
- Reversal of Custom duty as per para 6.08 FTP 2023
Related Threads
Trending Online Classes
-
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)
Mr.Balamurugan Ranganathan16 June 2025
CAclubindia
