📃 Will my GSTR-3B and GSTR-1 be filed in this plan?

No, for filing GSTR-1 and GSTR-3B, you will need to purchase a different service plan.

📄 I have not filed my GST returns for a few months. Can you file GSTR-9 without filing GSTR-1 and GSTR-3B?

GSTR-9 is a consolidated report of all GST returns filed by you. Unless you have filed all the GSTRs for the financial year, you cannot file GSTR-9.

🔍 Can GSTR-9 be amended post-filing?No, once GSTR-9 is filed, it cannot be amended. This is why we take customer consent before filing. Once you approve, only then our tax expert will file the return.

📅 Who is required to file GSTR-9? Is there a threshold limit of turnover for an exemption to file GSTR-9?there is a threshold limit for exemption:

1. Turnover Threshold for GSTR-9 Exemption:
   • Businesses with an annual aggregate turnover of up to ₹2 crore in a financial year are exempt from filing GSTR-9. This exemption is optional, so businesses with turnover below ₹2 crore can choose to file if they want, but it is not mandatory.
2. Mandatory Filing:
   • For taxpayers with an annual aggregate turnover exceeding ₹2 crore, filing GSTR-9 is mandatory.
3. Special Cases for GSTR-9C:
   • A reconciliation statement for taxpayers with annual turnover exceeding ₹5 crore. While it previously required certification from a Chartered Accountant or Cost Accountant, taxpayers can now self-certify it.

This exemption aims to ease compliance for smaller businesses by reducing their filing burden, but the ₹2 crore threshold applies for GSTR-9, while larger businesses must ensure they file both GSTR-9 and GSTR-9C if required.

❌ Who is not required to file GSTR-9?While every taxpayer must file their GSTR-9, there are exceptions:
– Input Service Distributor
– Individuals taxable under section 51 (TDS) or section 52 (TCS)
– Casual taxable persons
– Non-resident taxable persons

📅 What is the due date for filing GSTR-9?All registered persons must file their annual return on or before **31st December** of the year succeeding the financial year in form GSTR-9.

📄 What are GST annual returns? Are there any legal requirements for filing them?

Legal Requirements for Filing

• Mandatory for Certain Turnover Thresholds:
  • GSTR-9 is compulsory for taxpayers with an annual turnover above ₹2 crore.
  • GSTR-9C is required for businesses with turnover over ₹5 crore.
• Exemptions: Taxpayers with turnover below ₹2 crore are exempt from GSTR-9 but may file voluntarily.

Compliance and Penalties

The due date for both GSTR-9 and GSTR-9C is 31st December following the end of the relevant financial year. Penalties for late filing include daily late fees (₹200 per day, up to 0.5% of turnover) and possible interest on unpaid taxes.

📋 What are GSTR-9A and GSTR-9B? Who is required to file these forms?

• GSTR-9A: For Composition Scheme taxpayers (currently suspended).
• GSTR-9B: For e-commerce operators collecting TCS (not implemented).

For now, the main annual return form in use is GSTR-9 for regular taxpayers.