GSTR 9C
Section 44(2) requires reconciliation statement in FORM GSTR-9C along with annual return in FORM GSTR-9. As per section 44(1), the due date to file annual ...
Thu, 13 Jun, 2019 at 6:35 PM
The following are the consequences of the failure in submitting the annual return and not getting the accountsaudited: Section 44(2) of the CGST Act and ...
Thu, 13 Jun, 2019 at 6:38 PM
The Government may, by notification, waive in part or full, any late fee referred to in section 47 for such class of taxpayers and under such mitigating cir...
Thu, 13 Jun, 2019 at 6:39 PM
There is no provision enabling a registered person to file revised FORM GSTR-9C. Some experts opine that, the certificate once issued/ filed cannot be revis...
Thu, 13 Jun, 2019 at 6:40 PM
The audit under section 35(5) of the CGST Act to be conducted by CA or CWA is applicable only to a registered person. A non-filer is still a registered per...
Thu, 13 Jun, 2019 at 6:41 PM
The records to be reconciled in GSTR-9C are Books of accounts of registered person – if the registered person has multiple registrations, information needs ...
Thu, 13 Jun, 2019 at 6:42 PM
FORM GSTR-9C consists of 2 parts. Part-A is Reconciliation Statement and Part B is Certificate to be issued by GST auditor.
Thu, 13 Jun, 2019 at 6:43 PM
Sl. No. 5A is intended to report the turnover as per the audited Annual Financial Statement for a GSTIN. There may be cases where multiple GSTINs (State-wi...
Thu, 13 Jun, 2019 at 6:44 PM
What details are to be provided in Sl. No. 5B (Unbilled revenue at the beginning of financial year)?
Sl. No. 5B requires addition of unbilled revenue at the beginning of financial year. Unbilled revenue which was recorded in the books of accounts on the bas...
Thu, 13 Jun, 2019 at 6:45 PM
In Sl. No. 5D, deemed supply as mentioned in Schedule-I is to be reported. The illustrations of transactions to be reported in Sl. No. 5D of FORM GSTR-9C ar...
Thu, 13 Jun, 2019 at 6:51 PM