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Case law of gst

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prasad patro

Accountant

98 Points Posted on 05 August 2019

Hi All,

If a supplier intentionally did not consider outward invoice in gstr1 & 3B due to cash flow surtage during a month and these things communicated to its customer.

What should be the action plan from a customer point of view.

Both Buyer & seller are regular registered dealer.

Could any one reply on this.

Thanks in advance

Replies (1)

Shivam RC

Student

23693 Points Posted on 12 October 2019

FOR INFORMATION PURPOSE ONLY :

Filing of Annual Return ( GSTR-9 ) has been made "OPTIONAL" for Taxpayers whose Aggregate Turnover is upto Rs. 2 crore. Notification No. 47/2019 - CT, dated 09.10.2019 has been issued to give effect the above decision.

So if your Aggregate Turnover is upto Rs. 2 crore, then it is optional from your part to file Annual Return for FY 2017-18 and FY 2018-19.

And if you want to file Annual Return, then the due date to file FORM GSTR-9 for FY 2017-18 is " 30.11.2019. "