What is the difference between GST 9,9A,9B, and 9C?
neo dhruv (1 Points)
08 September 2020
What is the difference between GST 9,9A,9B, and 9C?
1 Replies
Sagar Patel
(Tax and Business Consultant)
(11611 Points)
Replied 10 September 2020
The type of Annual return to be filed will vary depending upon the nature of the taxpayer. Here is who should file what:
1. The GSTR 9 return needs to be filed by Regular Taxpayers filing GSTR 1and GSTR 3B. It needs to be filed electronically on the GST portal directly or through a facilitation centre. it's optional for f.y 2017-18 and 2018-19 for taxpayer having turnover less than 2 Crores.
2. GSTR 9A Companies/persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A but in present it's waived of by government, instead of this GSTR 4 made annually to be filled by composition taxpayer.
3. GSTR 9B is to be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4. Taxpayers whose annual turnover exceeds INR 2 crores in a Financial Year are required to get their accounts audited by a practicing Chartered Accountant or Cost Accountant before filing returns in Form GSTR 9C along with annual return in GSTR 9 or others....
1. The GSTR 9 return needs to be filed by Regular Taxpayers filing GSTR 1and GSTR 3B. It needs to be filed electronically on the GST portal directly or through a facilitation centre. it's optional for f.y 2017-18 and 2018-19 for taxpayer having turnover less than 2 Crores.
2. GSTR 9A Companies/persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A but in present it's waived of by government, instead of this GSTR 4 made annually to be filled by composition taxpayer.
3. GSTR 9B is to be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4. Taxpayers whose annual turnover exceeds INR 2 crores in a Financial Year are required to get their accounts audited by a practicing Chartered Accountant or Cost Accountant before filing returns in Form GSTR 9C along with annual return in GSTR 9 or others....
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