Detailed Information about GSTR-9C

0
142
Detailed Information about GSTR-9C
Detailed Information about GSTR-9C

GSTR-9C is a GST Reconciliation Statement that is supposed to be filed by the assessees on or before 31st December of the relevant Financial Year. This form is supposed to be filed with GSTR-9 and the audited financial statements on the official GST Portal.

It is a statement of reconciliation between the following: –

This form is supposed to be certified by a Chartered Accountant. It is similar to an audit report, that is submitted under the Income Tax Act. Moreover, it contains the details of gross and taxable turnover, according to the books reconciled with the respective figures, as per the consolidation of all the GST returns for the relevant Financial Year. Therefore, if there are any differences arising from the reconciliation, that difference will be reported in GSTR-9C along with the reasons for these differences. This certified statement should be issued for every GSTIN. For a PAN there can be several GSTR-9C.

Who is required to prepare and submit GSTR-9C?

GSTR-9C is supposed to be prepared by a CA or a Cost Accountant. It should be filed on the official GST portal or via a Facilitation Centre, by a taxpayer along with other documents that include the copy of the Audited Accounts and Annual returns in GSTR-9.

All the taxpayers who get their accounts audited annually, as per the GST laws are supposed to file this form. The taxpayers who have an annual turnover of more than Rs. 2Cr during a particular Financial Year are supposed to get their accounts audited.

Click Here and use our IOS App to file your Income Tax Return

Due date for Filing GSTR-9C

The due date to file GSTR-9C is same as the last date to file GSTR-9. Hence, a taxpayer is required to file this form on the 31st December of the year subsequent to the relevant Financial Year.

Click Here and use our Android App to file Income Tax Return

For Example: The last date to file GSTR-9C for the Financial Year 2017-18 will be 31st December 2018.

SHARE
Previous articleAll About Revised PAN Criterion
Next articleRegister Your Private Limited Company Now
All India ITR
All India ITR, one of India’s leading tax prep websites offering personal tax solutions focussing on income tax return filing through tech platforms, be it the web, Android or iOS, is dedicated to making tax returns as easy and convenient and yet as complete as possible. With value added services to help maximise tax savings and minimise tax outgo and tax investment advice the comparative advantage of specialization allows us to uniquely serve our clients. All India ITR is certified to conduct E-return intermediary services by the Income Tax Department of India.

LEAVE A REPLY

Please enter your comment!
Please enter your name here