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GSTR- 9C RELATED

19 August 2019

My turnover is exceeding 2 cores with including Non- gst supply (petrol). Otherwise not exceeding 2 cores. Can I eligible for GSTR-9C... Or Not........

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2 Replies

PRASANT BISOYI (261 Points)
Replied 19 August 2019

First of all as per Sec 2 of CGST Act,2017 turn over includes non-gst supply but other than reverse. So here ur turnover shall consider as exceeds 2 crores and u are eligible GSTR-9C also.

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Shivam RC (Student) (23683 Points)
Replied 19 August 2019

Yes. You have to file Reconciliation Statement and Audit Report i.e. FORM GSTR-9C.

AGGREGATE TURNOVER as defined u/s 2(6) of the CGST Act 2017, includes "EXEMPT SUPPLY".

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

Hence you have to consider the Non-Taxable Supply ( sale of petrol, diesel, ATF etc ) while computing Aggregate Turnover.

Hence you are required to comply with the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017 i.e. "GST AUDIT" by a Chartered Accountant or a Cost and Management Accountant.

Warm Regards.

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