Non-Applicability of Form GSTR 9
Taxpayer Opting Composition scheme
Non-resident Taxable Person
Casual Taxable Person
Input Service Distributor
Person Paying TDS under section 51
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Due Date of Filing Form GSTR 9
The Due date of filing Return GSTR 9 is on or before 31st December. However, this date may get extended by the Government through notification from time to time. For FY 207-18, the due date for filing GSTR-9 is 31th Jan 2020. But as per the ...
Applicability of Form GSTR 9
All the Registered Taxable Persons under GST should file GSTR 9. But for the financial year 2017-18 and 2018-19, GSTR-9 has been made optional for those registered persons whose turnover for the financial year was upto Rs 2 crores (NN 47/2019-Central ...
Penalty for the late filing of form GSTR-9/9C
Late fees for non-filing of Form GSTR 9 is Rs. 200 per day of delay subject to a maximum limit of an amount at 0.5% of total turnover(0.25% of CGST and 0.25% of SGST)in respective State/UT. It means Rs. 100 under the CGST Act and Rs. 100 under SGST ...
Penalty for the late filing of form GSTR-9/9C
The Late fees for non-filing of Form GSTR 9 is Rs. 200 per day of delay subject to a maximum limit of an amount at 0.5% of total turnover(0.25% of CGST and 0.25% of SGST) in respective State/UT. Hence, it means that Rs. 100 under the CGST Act and Rs. ...
Due Date of Filing Form GSTR 9C
The due date for submitting the Annual returns in GSTR-9 is the same as the deadline for submission of GSTR-9C. Hence, the GSTR-9C must be filed on or before 31st December of the year subsequent to the relevant FY under audit The due date can be ...