Section 44(2) of the CGST/ SGST Act, 2017 provides a registered person to file annual return in FORM GSTR-9 along with a copy of the reconciliation statement in FORM GSTR-9C. Thus, FORM GSTR-9C has to be filed along with FORM GSTR-9 in cases where aggregate turnover exceeds Rs. 2 crore.
Should FORM GSTR-9 and FORM GSTR-9C be filed separately? Print
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 6:33 PM
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