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GSTR9

suraj goundwadkar (95 Points)

27 September 2018

who need to file GSTR9 ?AND When to file

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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

kamlesh (consultant) (132 Points)
Replied 27 September 2018

still not availble gst common portal

kuldeep satyadev (72 Points)
Replied 27 September 2018

it will be updated soon

suraj goundwadkar (95 Points)
Replied 27 September 2018

what is turnover limit for GST audit

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

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Vinod Babu (24191 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.

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