Opening of Form GSTR-9 & 9C for 2018-19, some observations


Opening of Form GSTR-9 & 9C for 2018-19, some observations

The due date of filing of Form GSTR-9 and GSTR-9C for the financial year 2018-19 is 31st March 2020. Finally, the Government has opened the form for its filling for 2018-19.

We have come up with few initial observations which are observed by professionals on its initial review.

1. If you have not filed your annual return (GSTR-9) for 2017-18, the GST site is not allowing you to file an Annual Return for financial 2018-19. Since GSTR-9 was optional in 2017-18 for the taxpayers having annual turnover up to Rs. 2crore. Most of such taxpayers were opt to not file GSTR-9 for 2017-18 and now the site is not allowing them to file GSTR-9 for 2018-19.

2. Auto populated data (Input Tax Credit) from GSTR-2A is not displaying in Table no 8-A and 8-B of GSTR-9.

3. In some cases, Input taken in TRAN (2017-18) is showing in GSTR-9 of 2018-19.

4. In some cases, taxpayers are getting error as “Summary Under Process”.

5. Filling for FY 18-19 is still not opened for all the cases.

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