GST Articles

GSTR 9-Annual Return Filing

Susmita Dutta, CA , CPA 05 December 2018 at 17:36

1.What is GSTR 9 ?GSTR-9 is an Annual Return to be filed by the persons registered under the GST including those registered under com

Consequences for not filing GST Annual Return

B Vinay Reddy 05 December 2018 at 17:36

Applicable provisions: Sec 46 Sec 47(2) Sec 2(112) Sec 125 Sec 149 Section 46 Notice to return defaulters.-46. Where a registered person fails to furnish a retu..

Statutory provisions for filing GST Annual Return

B Vinay Reddy 04 December 2018 at 12:11

Applicable provisions: Sec 44(1) Rule 80(1) Rule 80(2)Section 44 Annual return.-(1) Every registered person, other than an Input Service Distributor, a person p..

Anti-Profiteering under GST laws

Pranav 04 December 2018 at 12:10

Anti profiteering is an avenue of widespread litigation and subjectivity. The provisions of anti-profiteering are necessary, to ens

GST annual return: A comprehensive analysis

CA. Saurav Patni 03 December 2018 at 17:17

IntroductionEver since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with ..

Error/limitation of annual return (GSTR 9)

CA Nilesh Mahajan 03 December 2018 at 17:16

The due date for filing of Annual Return is fast approaching (i.e. 31 Dec 2018) and there persists lots of confusion & concerns in the mind of Trade at larg

Is GSTR 9 just a consolidated annual return?

Varun Chadha 03 December 2018 at 12:00

The much awaited Annual return (GSTR-9) was notified by CBIC vide Notification No. 39/2018 � Central Tax dated 04th September 2018 (though not available f

All about GSTR 9 Annual return

Mistry Beena 03 December 2018 at 11:00

Applicability for filling GSTR 9All registered person u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR. C..

Reconciliation and Matching under GST

NIKHIL DOKANIA 30 November 2018 at 10:47

GST has its own system which can calculate the difference between the GSTR 3B and GSTR1 or GSTR 3B and GSTR 2A.It's a inter link system which can automatica

9 Questions on GST Annual return and Audit

CA Anand Tanna 29 November 2018 at 15:20

Ever since GST implemented from 01st July 2017 there were several rumours and anticipation for GST Annual return and reconciliation of Annual return with GST Audit.Government has through Notification number 39/2018-CT dated 04.09.2018 and Notificatio