Dear Experts
My Proprietor Firm turnover is less than 2crores and i am already file annual return 9 filed but annual return 9c not filed. it is annual return 9c compulsory filing with nil or with data or not filing ?
As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, if a Registered Person's Aggregate Turnover exceeds Rs. 2 crore, then he is required to get his Accounts Audited by a Chartered Accountant or a Cost and Management Accountant and file a Reconciliation Statement and Audit Report in FORM GSTR-9C within 31st December of the following year.
Since your Aggregate Turnover is less than Rs. 2 crore, you are not required to file Reconciliation Statement and Audit Report i.e. GSTR-9C. Filing of GSTR-9 is compulsory.
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