Articles

Here's a breakdown of who must file GSTR-9 and GSTR-9C based on aggregate annual turnover.

Annual GST Compliance: Applicability of GSTR-9 and GSTR-9C

From May 2025, businesses are required to report 4 or 6-digit HSN codes in Table 12 of GSTR-1/1A based on their Aggregate Annual Turnover (AATO).

HSN Code and Document Reporting Now Mandatory in GSTR-1/1A from May 2025

News

Taxpayers with an Aggregate Annual Turnover (AATO) of Rs.5 crores or more will need to include at least 6 digits of the HSN code in their e-invoices.

Atleast 6 digits HSN mandatory in E-Invoices for Taxpayers with AATO of Rs.5 Crore and above w.e.f Dec 15

The GST e-invoice system has mandated 2-Factor Authentication for all taxpayers with Aggregate Annual Turnover exceeding Rs.20 Cr, w.e.f November 1, 2023.

GST E-Way Bill: 2-Factor Authentication for all taxpayers with AATO above Rs.20 Cr mandatory w.e.f. 1st Nov

Notifications

Notifications - Central Tax

The CBIC has notified exemption from GST Annual Return Filing for taxpayer having Aggregate Annual Turnover upto Rs.2 Crore for FY 2023-24 via issuing Notification Stated.

CBIC Notifies exemption from GST Annual Return Filing for taxpayers having Aggregate ATO upto Rs.2 Crore

Attention GST Taxpayers Whose Aggregate Annual Turnover for the FY 20-21 is More Than Rs.5 crore!

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