GSTR 9C

Are the accounts maintained by the registered taxable person required to be audited by a Chartered Accountant/ Cost Accountant under GST?
It has been stated in the law that every registered person whose aggregate turnover during a financial year exceeds the prescribed limit of Rs. 2 crores, s...
Wed, 12 Jun, 2019 at 7:55 PM
What is the turnover that should be reckoned to determine the applicability of audit under GST?
Section 35(5) commences with the expression “every registered person whose turnover during a financial year exceeds the prescribed limit” whereas the relev...
Wed, 12 Jun, 2019 at 7:59 PM
Should the supply of alcohol for human consumption be included in determining the threshold limit of Rs. 2 crore by a person registered under GST?
The definition of aggregate turnover includes exempt turnover. Exempt turnover is defined under CGST Act to mean supply of any goods or services or both wh...
Thu, 13 Jun, 2019 at 6:24 PM
Will the term 'aggregate turnover’ includes stock transfers/ cross charges effected between branches located in two different States?
Section 2(6) of CGST/ SGST Act defines aggregate turnover to include ‘inter-State supplies of person having same PAN’. Thus, stock transfers/ cross charges ...
Thu, 13 Jun, 2019 at 6:25 PM
Will the term 'aggregate turnover’ includes stock transfers effected within the State having same GSTIN for determining the threshold limit?
The term 'aggregate turnover' shall not include stock transfers effected within the same State having single GSTIN for the purpose of determining...
Thu, 13 Jun, 2019 at 6:27 PM
Will a registered person who is exclusively having exempted supplies of goods or services exceeding Rs. 2 crore be required to file FORM GSTR-9C?
The definition of ‘aggregate turnover’ includes even exempted supplies. Therefore, even if a person is registered under GST and only provides exempted supp...
Thu, 13 Jun, 2019 at 6:27 PM
Is FORM GSTR-9C required to be filed for each registration obtained by a person in respect of each of the States?
Section 35(5) of SGST Act, also requires conduct of audit in addition to section 35(5) of CGST Act. Thus, audit is required State wise for compliance of sec...
Thu, 13 Jun, 2019 at 6:28 PM
Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying FORM GSTR-9C?
Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities: furnish...
Thu, 13 Jun, 2019 at 6:31 PM
What are the documents to be enclosed along with FORM GSTR- 9C?
As per section 35(5), a copy of audited accounts and such other documents in such form and manner ‘as may be prescribed’ ought to be submitted along with r...
Thu, 13 Jun, 2019 at 6:32 PM
Should FORM GSTR-9 and FORM GSTR-9C be filed separately?
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 stateme...
Thu, 13 Jun, 2019 at 6:33 PM