Table 9 – Details of taxes paid of GSTR-9 cannot be edited except tax payable column. The shortfall of tax needs to be paid off while filing GSTR-3B of the subsequent month or by filing DRC-03 and the taxes paid in excess erroneously can be claimed as a refund.
Is Gstr-9 compulsory for all?
As per the Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9.
What is the penalty for late filing of Gstr-9?
Penalty Norms When you Miss the Due Date of GSTR-9 Filing As per the penalty provisions of the GSTR-9 annual return form, the taxpayer has to pay Rs. 200 per day as a penalty in which Rs. 100 consists of SGST and Rs. 100 for CGST.
Can I reverse ITC in Gstr 9?
As per Rule 37, all registered persons should reverse the ITC claimed on inward supplies for which he has failed to pay consideration to the supplier within 180 days from the date of issue of the invoice. Such reversals should be reported here.
Who should not file Gstr 9?
All the regular taxpayer registered under GST and having an annual turnover of more than Rs. 2 crore should file GSTR-9 or GST Annual Return. The only category of GST registered entities not required to file GSTR-9 filing are input service distributors, casual taxable persons and non-resident taxable persons.
Who is eligible for GST annual return?
Every GST-registered taxpayer must file GSTR 9 once a year. Currently intra-state suppliers and service-sector businesses with annual turnovers over Rs. 20 lakh and goods-sector businesses with annual turnovers over Rs. 40 lakh need to register for GST.
How to view tax returns filed and refunds issued?
View chart details XLSX. For additional graphs from this section, download the PDF of this year’s Data Book PDF.
Where do I fill form GST rfd-01 for refund?
FORM GST RFD-01 shall be filled on the common portal by an applicant seeking refund under any of the categories mentioned above. This shall entail filing of statements/declarations/undertakings which are part of FORM GST RFD-01 itself, and also uploading of other documents/invoices which shall be required to be provided
Why is CPC delaying the ITR processing for refund cases?
I have filed the ITR on May 18, 2018 and it’s e-verified but after 4 months, it is still not processed. – Quora Why is CPC delaying the ITR processing for refund cases for AY 2018-19? I have filed the ITR on May 18, 2018 and it’s e-verified but after 4 months, it is still not processed. Have you been hacked?
Which is the last date to file tax return 2018?
The financial year pertaining to the return filing date is 31st March, 2018. All corporates and organisations close their books of accounts on that date by passing period end entries or on finalizing same. The resultant tax effect has to be given effect also.