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GSTR 9

Kalidass (Accountant) (196 Points)

15 October 2018

Is this GSTR 9 COMPULSORY FOR ALL REGISTERED DEALER? IF IT IS , WHAT ARE THE DETAILS ARE TO BE GIVEN?

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2 Replies

Vinod Babu (24191 Points)
Replied 15 October 2018

All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9

Casual Taxable Person

Input service distributors

Non-resident taxable persons

Persons paying TDS under section 51 of GST Act.

There are 4 types of return under GSTR 9 :

GSTR 9 : GSTR 9 should be filed by the regular taxpayers

GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.

GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnoverexceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.