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Annual return Due date

05 June 2018

what is Annual return due date. and in case if the TO 2 cr than audit is compulsory but annual return also compulsory or what? plz gaid mi...

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4 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 05 June 2018

Yes its compulsory , & last date is 31/12/2018

But ... since GSTR 2 & 1a was not filed & the core Moto of GST is Matching of inward Outward supply,. So there is no use of filing annual return , it's my view might be different from other expert

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Vinod Babu (24191 Points)
Replied 05 June 2018

Yes compulsory audit for turnover 2crore and annual return also necessary to be filed.

CA Padmasri Manyam (CA in Practice) (1340 Points)
Replied 05 June 2018

Annual return is mandatory for every registered persons (except for casual, non-resident, person paying TCS, TDS ect). There is no turnover limit for annual return.

The turnover limit of 2cr is only for Audit. In case the turnover during the financial year is more than 2crs then the annual returns, reconsiliation statements has to be certified by professionals.

Currently there is no format prescibed for annual return Form GSTR-9, certified copies in Form GSTR-9C.