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Final Return 9A & 9C

Surajit Karmakar (83 Points)

04 November 2019

Please Any one can tell me that Final Return for GSTR 9A & 9C is mandatory for all GST register Person.??

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Shivam RC (Student) (23683 Points)
Replied 04 November 2019

As per the Provision of Section 44 of the CGST Act 2017, it is mandatory for all Registered Taxpayers ( except few ) to file Annual Return in FORM GSTR-9 within 31st December of the following year, irrespective of any turnover.

But the Government of India acting through the Ministry of Finance, Department of Revenue, " CENTRAL BOARD OF INDIRECT TAXES and CUSTOMS ( CBIC ) " has waived off the compliance of filing Annual Return in FORM GSTR-9 for Small Taxpayers whose Aggregate Turnover is less than Rs. 2 crore for FY 2017-18 & FY 2018-19. Notification No. 47/2019 - CT, dated 09.10.2019 has been issued to give effect the above decision.

For Taxpayers whose Aggregate Turnover is Rs. 2 crore or more, they have to file Annual Return in FORM GSTR-9 for FY 2017-18 within "30th November 2019" ( extended vide "Removal of Difficulties Order u/s 172 of the CGST Act 2017 ).

As far as GSTR-9C is concerned, it is to be filed "only" by those Registered Person whose Aggregate Turnover exceeds Rs. 2 crore. As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, "Reconciliation Statement and Audit Report in FORM GSTR-9C" is required to be filed and get it certified by a Chartered Accountant ( CA ) or a Cost and Management Accountant ( CMA ), by those persons whose Aggregate Turnover exceeds Rs. 2 crore.

Warm Regards.

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