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Gstr-9c Petrol pump

22 August 2019

Does petrol pump which have non-gst sale above 2 crore but gst lubs sale is so much less.Does the petrol pump needed to get gst audit and file under gstr-9c.

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3 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 August 2019

Yes ....... As per the Defination of Aggregate Turnover provided in Section 2(6) of CGST Act , includes Non GST sale

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Shivam RC (Student) (23683 Points)
Replied 22 August 2019

Yes....

Aggregate Turnover includes EXEMPT SUPPLY as defined u/s 2(6) of the CGST Act 2017.

And EXEMPT SUPPLY, as defined u/s 2(47) of the CGST Act 2017 also includes Non-Taxable Supply.

Therefore, you are required to file FORM GSTR-9C ( Reconciliation Statement and Audit Report) and get it certified by a Chartered Accountant or a Cost and Management Accountant by virtue of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, since your " Aggregate Turnover" exceeds Rs. 2 crore.

Warm Regards.