Judgement

The Madras HC held that GSTR-9C is an integral part of the GST annual return, and a delay in filing it makes GSTR-9 incomplete, thereby attracting late fees under Section 47.

Madras HC Holds Annual Return Not Complete Without GSTR-9C; Sustains Late Fee on Delay

Articles

These publications provides an in-depth understanding and practical guidance for reconciling the books of account with the GST Annual Return.

ICAI Releases Technical Guide on GST Forms GSTR-9 and 9C for FY 2024-25

The spillover effect happens when transactions from the previous financial year are reported in the current financial year by mistake

GST Annual Return 2024-25: Understanding Spillover Adjustment

From the financial year 2024–25, any registered person with a total turnover of up to Rs 2 crore in a financial year is not required to file the GST annual return

Government Gives lifetime Exemption From Filing this GST Return

Know which tables in GST Annual Return (GSTR-9) for FY 2024-25 are compulsory and which are optional

GST Annual Return: Compulsory and Optional Table for FY 2024-25

CBIC introduces major ITC reporting changes in GST Annual Return. Learn what’s new in GSTR-9 filing Change

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Madras HC Holds Annual Return Not Complete Without GSTR-9C; Sustains Late Fee on Delay

ICAI Releases Technical Guide on GST Forms GSTR-9 and 9C for FY 2024-25

GST Annual Return 2024-25: Understanding Spillover Adjustment

Government Gives lifetime Exemption From Filing this GST Return

GST Annual Return: Compulsory and Optional Table for FY 2024-25

CBIC notifies Major ITC Reporting Change in GST Annual return: Know More