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1. Clarifications on filing of Annual Return (FORM GSTR-9)

2. HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies...

3. GST Annual Returns - Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C extended till 31.3.2019

4. Annual Return - FORM GSTR-9 amended

5. FORM GSTR-9 - Annual Return - Goods and Services Tax

6. Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with...

7. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

8. Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019

9. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

10. For FY 2023-24 onwards, Table 8A of Form GSTR-9 will be auto-populated from GSTR-2B, leading to a mismatch between values in Tables 8A and 8C. The advisory provides...

11. Due date of payment of tax under GST - last date off filing of return - Requirement of filing of GSTR-3 return in addition to GSTR-3B return - Validity of Circular...

12. FORM GSTR-9A - Annual Return (For Composition Taxpayer) - Goods and Services Tax

13. GST Council Decisions - as updated on 20-9-2019 after 37th Meeting

14. Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim...

15. The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual...