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GSTR-9 filing

Filing Process of Annual Return (GSTR-9, 9A & 9C)

Filing Process of Annual Return (GSTR-9, 9A & 9C)

Filing Process of Annual Return (GSTR-9, 9A & 9C)

Law Provisions (Act)

  • 35(5) – Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.
  • 44(1) – Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the
    thirty-first day of December following the end of such financial year.
  • 44(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with… read more