Simplified GST Return Formats – Form Sahaj and Sugam, July 2018

by SAVE MY GST | Mar 8, 2019 | SAVE MY GST - INDIA

The CBIC on Monday put up in public domain draft GST returns and formats “Sahaj and Sugam” for seeking comments from stakeholders. moreover, taxpayers who have no purchases, no output tax liability and no input tax credit to avail in any quarter of the financial year shall file one ‘Nil’ return for the entire quarter.

“In month one and two of the quarter, such taxpayer shall report NIL transaction by sending an SMS. Facility for filing a quarterly return shall also be available by an SMS,” the Central Board of Indirect Taxes and Customs (CBIC) said while unveiling the draft returns forms.

New Update:

Proposed GST Return Formates, as approved by the competent authority on 8th March 2019, you can now be downloaded from the Download section of the GST Portal (www.gst.gov.in).

Download New GST Return - Normal

Download New GST Return - Sahaj

Download New GST Return - Sugam

Small taxpayers would be those who have a turnover up to Rs 5 crore in the last financial year and can file a quarterly return with monthly payment of taxes on a self-declaration basis.

The return form ‘Sahaj’ is for businesses which make supplies to only consumers (B2C). It includes details of outward supplies and inward supplies attracting reverse charge as well as a summary of inward supplies for claiming input tax credit (ITC). Also, such B2C businesses will have to show HSN wise summary of supplies and interest and late fee liability details along with payment of tax and verification.

Besides, businesses making supplies to both businesses (B2B) and consumers (B2C) have to file returns form ‘Sugam’. It includes a summary of supplies made and tax liability, a summary of inward supplies for claiming ITC, along with details of interest due and tax payment.

Such businesses will have to file annexure to the return form giving details of outward supplies made to registered persons, consumers and un-registered persons (B2C and B2B) and inwards supply attracting a reverse charge. Also HSN wise summary of supplies too has to be filled.

The forms, which will replace the current GSTR-3B and GSTR-1, are expected to be launched by 1 January 2019.

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How to Register on e-Way Bill ewaybill.nic.in/ewaybillgst.gov.in

by SAVE MY GST | Jan 29, 2019 | E-way Bill

GST e-Way Bill Registration is Mandatory for every Supplier/transporter (registered/unregistered) who causes movement of goods of consignment value exceeding Rs.50000/-. All the registered persons under GST shall also register GST E way Bill on the portal of e-way bill namely: www.ewaybill.nic.in using his GSTIN. Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system. After generation of username and password of his choice, he/she may proceed to make entries to generate an e-way bill.

Enhancements in E-Way Bill System 23/04/2019

1. Auto calculation of route distance based on PIN code for generation of EWB: E-waybill system is now enabled to auto calculate route distance for movement of goods, based on the Postal PIN codes of source and destination locations given by the user. The e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. User is allowed to edit the distance shown, but it will be limited to 10% more than the displayed distance. In case, source PIN and destination PIN are same, the user can enter up to a maximum of 100 kms only. If PIN entered is incorrect, the system would alert the user as INVALID PIN CODE, but he can continue entering the distance.

2. Knowing the distance between two PIN Codes: Taxpayer can now know the distance between source and destination by selecting “PIN to PIN distance” in Search section on the EWB System home page. Search will show approximate distance between the PINs entered.

3. Blocking of generation of multiple E-Way Bills on one Invoice/document: EWB system will not allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee or transporter. That is, once E-way Bill is generated with an invoice number, then no one can generate another E-Way Bill with the same invoice number.

4. Extension of E-Way Bill in case Consignment is in Transit: The taxpayer or transporter (who has been assigned an EWB) can now extend E-way Bill validity, when goods are in transit. User can login to the EWB portal and navigate to EWB Module > Extend Validity > Enter EWB Number to fill the form. On selection of In Transit, the address details of the transit place need to be provided by user. On selection of In Movement the system will prompt user to enter Mode and Vehicle details.

5. Report on EWB which are about to expire soon: Users of EWB System can now view the list of EWB about to expire in next three days. User can see this after logging into the EWB portal and navigating through Reports > My EWB Reports > EWB about to expire.

Forthcoming changes in E-Way Bill System

26/03/2019

1. Auto calculation of route distance based on PIN code for generation of EWB: E-waybill system is being enabled to auto calculate route distance for movement of goods, based on the Postal PIN codes of a source and destination locations, given by the user. The e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. The user is allowed to edit the distance shown, but it will be limited to 10% more than the displayed distance. In case, source PIN and destination PIN are same, the user can enter up to a maximum of 100 kms only. If PIN entered is incorrect, the system would alert the user as INVALID PIN CODE, but he can continue entering the distance. Such e-waybills having INVALID PIN codes will be flagged for review to the departmental officers.

2. Blocking of generation of multiple E-Way Bills on one Invoice/document: It has been decided not to allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee or transporter. That is, once E-way Bill is generated with an invoice number, then none of the parties – consignor, consignee or transporter, can generate another E-Way Bill with the same invoice number.

3. Extension of E-Way Bill in case Consignment is in Transit: The transporters have represented to incorporate a provision to extend E-way Bill validity when goods are in transit. Transit means that goods could be on Road or in a Warehouse. During the extension of validity of the e-way bill, the user will be prompted to answer whether the Consignment is in Transit or in Movement. On selection of In Transit, the address details of the transit place need to be provided by the user. On selection of In Movement, the system will prompt a user to enter Place and Vehicle details. For calculation of distance for movement and validity date of an E-way Bill, in both these scenarios, the destination PIN will be considered from the PART-A of the E-way Bill.

4. Blocking of Interstate Transactions for Composition dealers: As per the GST Act, the composition taxpayers are not allowed to do Interstate supply. Hence user will not be allowed to generate e-way bill for inter-state movement of goods if the supplier is a composition taxpayer. The composition taxpayers will not be allowed to enter any taxes under CGST or SGST for intrastate transactions. Also, the document type of Tax Invoice will not be enabled for them.

Tips for e-Way Bill Registeration

1. GSTIN number should be on hand.
2. The registered mobile number should be with the user.
3. The username should be of at least 8 characters with a combination of alphabets (A-Z/a-z), numerals (0-9) and special characters (@, #, $, %, &, *, ^) and can’t exceed more than 15 characters.
4. The password should be of at least 8 characters.
5. Keep your Username and Password securely.

Here is step by step Guide for e-Way Bill Registration:-

#Step-1: To Register GST E way Bill – Go to ewaybill.nic.in / ewaybillgst.gov.in

#Step-2: Click on “e-Way Bill Registration” option on right hand side of webpage under Registration.

#Step-3: Enter the GST number and the captcha > Click on “Go”

#Step-4: In the below form “Applicant Name”, “Trade Name”, “Address” and “Mobile Number” will be auto-populated once you enter the GSTIN.

After checking the auto-filled details you need to click “Send OTP” button. and enter the OTP received on the registered mobile number and verify the same by clicking on the ‘verify OTP’ button.

#Step-5: You can create your own user ID and Password. Once both User ID and Password are approved, the User ID along with the Password is created and registered with the e-way bill portal. You can now use this registered User ID and Password to navigate through the e-way bill portal.

Thanks for reading this Article. Please comment below for any queries!

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For Further Reading :-

1. மின் வழிச் சீட்டின் முக்கிய கூறுகள்

2. E-way Bill – Inspection and verification of goods

3. List of Goods Exempted from an Eway Bill Generation

4. E-way Bill under GST – Rules to Generate E-way Bill

5. E-way Bill Format : FORM GST EWB-01

Type of Plastics Ban in Tamil nadu

by SAVE MY GST | Dec 14, 2018 | SAVE MY GST - INDIA

The Tamil Nadu government announced on Tuesday 5th June 2018 it would ban the use of plastic items, including non-biodegradable carry bags, from January 2019 to “gift a plastic-free” state to future generations.

As per G.O. (Ms) No.84 The Tamil Nadu Govt have decided to issue the following directions imposing the ban on manufacture, storage, supply, sale and use of “use and throw away plastics”.

| Read Also: FSSAI (Food Safety) in Tamil

List of Plastics Banned in Tamil Nadu:-

Plastic carry bags
Plastic sheets used for food wrapping, spreading on dining table etc..
Plastic plates
Plastic coated tea cups
Plastic tumbler
water pouches and packets
Plastic Straw
Plastic flags irrespective of thickness

Plastic-Ban-GO-19.12

THE DIRECTIONS

1.(a) no industry or person shall manufacture, store, supply, transport.sale or distribute,’use and throwaway plastics’.

(b) No person including a shopkeeper, vendor, wholesaler, retailer, trader, hawker or salesmen shall use,’use and throwaway plastics’:

Provide that the plastic used for the following purposes are exempted

The plastic carry bags manufactured exclusively for export purpose against any export order in a plastic industry located in the special economic zone(SEZ) and export-oriented units(EOU)
The plastic bags which constitute or form an integral part of packaging in which goods are sealed prior to use at manufacturing/processing units.
The plastic bags and sheets used in forestry and horticulture nurseries against the orders from the government departments
The plastic used for packing of milk and milk products(dairy products), oil medicine and medical equipment.
Carry bags made from compostable plastics bearing a label”compostable” and conforming to the Indian standard: IS or ISO 17088:2008 titled as specifications for “compostable plastics”

2.(a) The commissioners in respect of the municipal corporations and the district collectors, in respect of the local areas other than municipal corporations shall ensure prevention of storage, supply, transport, sale, distribution and use of the above said plastic items;

(b) District environmental engineers shall ensure prevention of manufacturing of the above said plastic items

Explanation 1-“plastic” means a material which contains as an essential ingredient a high polymer such as polyethylene terephthalate, high-density polyethylene, Vinyl, low-density polypropylene, polystyrene resins,multi-materials like acrylonitrile butadiene styrene, polyphenylene oxide, polycarbonate, polybutylene terephthalate

Explanation 2-“Use and throwaway plastic” means items such as plastic carry bags or plastic flags, plastic sheets used for food wrapping, spreading on dining table etc.plastic plates, plastic coated teacups, and plastic tumbler, water pouches and packets, plastic straw, irrespective of the thickness

Explanation 3-“plastic sheet” means sheet made of plastic.

Explanation 4– “carry bag” means bag made from plastic material, used for the purpose of carrying or depending commodities which have a self-carrying feature but do not include a bag that constitutes or form an integral part of the packaging in which goods are sealed prior to use.

Explanation 5– The word “compostable plastic” means plastic that undergoes degradation by biological processes during composting to yield carbon dioxide water, inorganic compounds and biomass at a rate consistent with other known compostable materials, excluding conventional petro-based plastics, and does not leave visible distinguishable or toxic residue

FSSAI (Food Safety) License / Registration in Tamilnadu

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The User is not authorized to access this URL under GST Portal

by SAVE MY GST | Dec 12, 2018 | SAVE MY GST - INDIA

Update on 21.01.2019

If you are getting “The User is not authorized to access this URL.” Error at the time of Submitting GSTR-1. Please wait up to 3 minutes on the same page and Try to submit one more time. After that, you get this message “Your Submit request has been received, please check the status in sometime.” Your Problem Solved

Admin www.savemygst.in

While filing your GSTR1 NIL Return or Adding Invoices you getting an error “The User is not authorized to access this URL.”

If this error is stopping you from filing your GSTR-1 then You can check the status of your GSTIN in the GST portal

“Search taxpayer >> Search by GSTIN >>Provide your GSTIN.

If it says cancel then you need to visit your company Jurisdictional Office. (Your Circle Commercial Tax Government office)

Please check View Notices and orders under user services, if registration cancelled. the error become like this.

Reason for Cancellation:-

A taxpayer other than composition taxpayer has not filed the monthly returns for a continuous period of six months
Supplies any goods and / or services without issue of any invoice, in violation of the provisions of the Act or rules made there under, with the intention to evade tax
Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made there under leading to wrongful availment or utilization of Input Tax Credit or refund of tax
Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
A person is no longer liable to deduct tax at source as per the provisions of GST Law
A person is no longer liable to collect tax at source as per the provisions of GST Law
Person no longer required to be registered under provisions of GST Law
GST Practitioner is found guilty of misconduct in connection with any proceeding under the GST Law.
Discontinuation/Closure of Business
Change in Constitution leading to change in PAN
Ceased to be liable to pay tax
Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.
Death of Sole Proprietor
Composition person has not furnished returns for three consecutive tax periods,
Registration has been obtained by means of fraud, willful misstatement or suppression of facts. Etc.

If it says active and you are getting this error message its still better to visit the Jurisdictional Office and check the reason for revoking your GSTIN access.

If the other possibilities are ruled out then it is purely GST Server error, just changing the browser will help you. or Try later

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Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

by SAVE MY GST | Dec 7, 2018 | SAVE MY GST - INDIA

Law Provisions (ACT)

35(5) – Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

44(1) – Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

44(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

Latest News :

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.

The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly.

Press Release on 7th December 2018

Law Provisions (Rules)

Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.

(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Filing Process of GSTR-9

GSTR-9
– Online
– Offline (Excel)

Facilities –
➢ Based on GSTR-1 and GSTR-3B filed during the year, facility to download system computed GSTR-9 as PDF format will be available
➢ Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
➢ Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
➢ In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).
➢ ‘Nil’ return can be filed through single click.

GSTR-9 Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.
➢ Table 6A and table 8A will be non-editable.
➢ Other values will be editable barring tax payment entries in table 9.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool
➢ After making corrections, file will again be uploaded on the portal.

❖ Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
❖ Except late fee, if any, no payment is to be made with annual return.
❖ After filing, return can be downloaded as pdf and/or Excel.
❖ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
❖ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9A

GSTR-9A
– Online
– Offline (Excel)

Facilities –
➢ Based on GSTR-4 filed during the year, facility to download system computed GSTR-9A as PDF format will be available
➢ Based on GSTR-4 filed, consolidated summary of GSTR-4 will be made available as PDF download.
➢ In each table of GSTR-9A, values will be auto-populated to the extent possible based on GSTR-4 of the year. All the values will be editable with some exceptions.
➢ ‘Nil’ return can be filed through single click.

GSTR-9A Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9A (System computed json) to be downloaded from the portal before filling up values.
➢ Values will be editable with few exceptions.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error, if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool.
➢ After making corrections, file will again be uploaded on the portal.
➢ Except late fee, if any, no payment is to be made with annual return.
➢ After filing, return can be downloaded as pdf and/or Excel.
➢ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
➢ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9C

GSTR-9C
➢ Return to be prepared by Auditor (Chartered Accountant or Cost Accountant).
➢ Excel tool to be provided for preparation of the return.
➢ Auditor will generate json and handover to taxpayer after attaching DSC, who will upload the same on the portal.
➢ Other documents comprising Profit and Loss statement/Income and expenditure statement etc. also to be uploaded.
➢ Turnover values will be based on GSTR-9 in few tables.
➢ A pdf of such values will be made available to taxpayer. Auditor may have the same from the taxpayer for use in preparing GSTR-9C.
➢ File will be processed on the portal and error, if any will be indicated. Taxpayer will download the file and handover to Auditor who will make correction. File to be uploaded again as it was uploaded originally.

➢ Processed file will be filed by taxpayer.
➢ Download option will be available at draft stage and after filing as well in pdf.
➢ Navigation option to make payment will be available which can be made through GST DRC-03.
➢GSTR-9C can be filed after filing GSTR-9 only.

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Annual Return under GST – GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

by SAVE MY GST | Dec 7, 2018 | SAVE MY GST - INDIA

Annual return (GSTR 9) to be filed once in a year by all registered taxpayers under GST including who is registered under composition levy scheme. It consists of details regarding the supplies (sales) made and received during the year under different tax heads i.e. CGST, SGST & IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

Who should file GSTR-9 ?

All the registered taxable persons under GST must file Annual Return of GSTR 9. However, the following persons are not required to file GSTR 9

Input Service distributors
Casual Taxable Person
Non-resident taxable persons
Persons paying TDS u.s 51 of GST Act.

Latest News

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly.

Press Release on 7th December 2018

Latest Update

The Government on Thursday notified the GSTR-9C form for annual GST audit under which every taxpayer above Rs 2 crore turnover in a financial year would need to fill up a reconciliation statement and also obtain a certification of audit.

Under GST, annual return is to be furnished in GSTR-9 (recently notified on September 4, 2018). In addition, as per Section 35 of CGST Act, 2017, every tax payer whose turnover exceeds Rs 2 crore during a financial year, is required to submit audited annual accounts and a reconciliation statement in GSTR-9C.

The Government on Thursday through the notification No. 49/ 2018 – Central tax dated September 13, 2018 has notified the format for GSTR-9C.

Issues reported in filing Form GSTR 9 by the taxpayers: Steps to be taken

14/06/2019

Taxpayers have reported some issues in filing their Form GSTR 9, which are clarified below:

1. Some taxpayers have reported that figures of Input Tax Credit (ITC), as pre-populated in table 8A of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A. Please note that this may happen due to following reasons:

a. Figures in GSTR-2A are auto populated based on filed/ saved / submitted Form GSTR-1 of the supplier taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on the basis of filed Form GSTR-1 by the supplier taxpayer. In case, Form GSTR -1 is not filed by your supplier, then credit related to those invoices will not appear in table 8A of your Form GSTR-9.

b. Figures in table 8A of Form GSTR 9 are auto populated only for those Form GSTR-1, which are filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019. Thus, ITC on supplies of the financial year 2017-18, if reported beyond 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9.

c. In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form GSTR-1, taking into account all the amendments made, if any. Suppose an invoice with taxable value of Rs 100/- with tax of Rs. 18/- was filed in Form GSTR-1 in the month of January, 2018 and same was amended to Rs 90 as taxable value in the month of March, 2018, then

i. the Form GSTR-2A of January, 2018 will show ITC of Rs. 18

ii. the Form GSTR-2A of March, 2018 will show ITC of Rs 16.20 &

iii. the table 8A of Form GSTR-9 will contain ITC of Rs 16.20.

d. In table 8A of Form GSTR-9, ITC related to all such invoices have been excluded in which place of supply lies in supplier’s taxpayers State, instead of State of the receiver taxpayer. These figures will be shown in Form GSTR-2A of the recipient. For example if a taxpayer of State A visits State B and stays in a hotel in State B, the tax paid by him to the hotel in State B will appear in his Form GSTR-2A, but the same will not be reflected in table 8A of Form GSTR-9.

e. The Figures in table 8A of Form GSTR-9 do not contain ITC for the period during which the recipient taxpayer was under composition scheme.

2. While filing Form GSTR 9 ‘Proceed to File’ button will be enabled only if ‘Compute Liability’ is clicked. This button is meant for computation of late fees only. Please note Form GSTR 9 once filed cannot be revised.

Source:GSTN

Types of return under GSTR-9 ?

There are 4 types of return under GSTR 9 :

1. GSTR 9 : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3B.
2. GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
3. GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4. GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds 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.
|Read Also: Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Issues reported in filing Form GSTR 9C by the taxpayers : Steps to be taken

14/06/2019

Taxpayers have reported some issues in filing their Form GSTR 9C, which are clarified below:

Turnover for filing Form GSTR- 9C: Form GSTR-9C is to be filed by all those taxpayers whose aggregate turnover has exceeded Rs 2 crore in a financial year. Turnover of complete year i.e. from 1st April, 2017 to 31st March, 2018 has to be taken into account for calculating the turnover. For example, if a taxpayer has a turnover of Rs. 2.1 Cr for the period 1st April, 2017 to 31st March, 2018 and a turnover of Rs. 1.9 Cr for the period 1st July, 2017 to 31st March, 2018, then the taxpayer is required to file form GSTR- 9C.

User getting error message while using Excel version : You are also advised to use Microsoft excel version higher than 2007 while preparing Form GSTR 9C.

Providing Membership Number by Auditor: While filing Part B of Form GSTR-9C, Auditors are advised to give their membership number without prefixing ‘0’ in their membership number. If membership number is ‘016’, then auditor should enter ‘16’ on the aforesaid part in the membership number field & not ‘016’.

All the taxpayers are requested to file their FORM GSTR 9C at the earliest, to avoid last minute rush and to avoid payment of late fee.

Source:GSTN

Download Form GSTR-9

Due date for filing GSTR-9 ?

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018.

Download Form GSTR-9C

Penalty for the late filing of GSTR-9 return ?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.