Gst annual return. 12. Explore GSTR 2, 2A, and 2B with their differences. It's a mandatory The government has extended by two months till February 28 the deadline for businesses to file GST annual returns for 2020-21 fiscal ended March 2021. lidation of periodical returns. The following is Comparison between Annual Income Tax Return with Annual GST return; Declaration of Turnover from Business(at PAN level) Comparing Purchase register vis-a-vis GSTR-2A for the entire FY; Compare GSTR-1 vis-a-vis GSTR-3B; To Compare the ITC in GSTR-3B vis-a-vis GSTR 2A for the entire year; Major and common issues with GST reconciliation New Delhi, Oct 29 (PTI) GST Network on Tuesday said beginning early next year, GST taxpayers will not be able to file monthly and annual GST returns after three years of the original filing due date. 2017-18. Based on our complaint the sale inv. Access the GST Portal to login and manage your Goods and Services Tax account. Annual return. A. 30th November 2022. The annual return (GSTR-9) and reconciliation statement (GSTR-9C) play a significant role in consolidating and reconciling financial and tax data, which is vital Conclusion: he Annual Returns under GST Act are summary of your books and not that of your returns, it can be said that this is a combination of GSTR-1 and GSTR-3B in which data is to be entered as per books, and any additional liability related to the previous year can be disclosed here and settled. Read more The new GST returns functions based on a single return RET-1 or RET-2 or RET-3, supported by two annexures -ANX-1 and ANX-2. “GSTN Internal Confidential” Annual Return What are different types of annual returns? There are 4 types of annual returns : GSTR 9: GSTR 9 should be filed by the regular taxpayers filing GSTR 1, and GSTR 3B. 5 crore can choose to file their returns under the QRMP scheme. Annapoorna. Invoicing Under GST. Reply. Enter details in various tiles. Further, Annual return is merely the It supports online GST return filing and secure payment transactions through Net Banking and Credit/Debit cards. . It also summarises the details of GSTR8. Income Go to Zoho Books > GST Filing > Annual Returns > GSTR-9. In GST, as per section 25(4) of the GST Act, 2017, every person who has obtained more than one registration, whether in one state or more than one state shall be treated as distinct person in respect of each such registration. Here, we bring out the yearly compliances which a registered tax payer has to file: GSTR-9: GST Annual Return for Normal Taxpayers. There is a new concept of small LLP introduced by LLP (Amendment) Act,2021. 2 crore in a financial year. Hence, even businesses that have obtained GST registration and having even NIL turnover must file annual return. Find Learn everything about GSTR 9 annual return, a mandatory filing for regular taxpayers with turnover over Rs. Handbook on Returns and Payments under GST-(14-10-2022) Handbook on Composition Scheme under GST – (12. for Extinction of Due Date, Last Date to Preserve Accountants and Records as per section 36, Last Date to Issue Notice U/s 73 (2)- ( 33 Months), Last Date to Issue Order U/s 73(10)-(36 Months), Last Types of GST returns and their due date for filing under the GST Law. In an advisory, Goods and Services Tax Network (GSTN) said GST outward supply returns, besides SEC 44 OF CGST ACT 2017 – ANNUAL RETURN – GST SERIES – PART 37. Income Tax Students GST Corporate Law Accounts More Experts. How to lodge the return. It consists of details regarding the outward and inward supplies made/received during the relevant year, ITC availed and utilised, Refund claimed The Supplementary annual GST return is a further return with a due date that aligns with an existing activity statement due at least 7 months after the end of the financial year. As its name signifies, annual return is required to b. It is an overview of all business dealings including the sale and acquisition of products and services during a given time period, often a fiscal year. When comparing the data shown in GSTR 9/9C Vs GSTR 3B, the council has initiated issuing the notices and has urged for the data. However, if your annual turnover is above Rs 2 crore, then there is What is the GSTR-9 annual return? GSTR-9 is an annual return form that every taxpayer registered under GST has to file. Video tips, online answers to your questions and a range of phone services to help you meet your GST obligations. The annual return is a crucial document that summarizes the financial and tax liabilities of the taxpayer for a particular financial year. This sample form (NAT 4646) is for taxpayers who report and pay GST (or claim a refund) annually or pay GST by instalments and report annually. Which section and rules elaborate the provisions of the annual return of composition supplier? As per section 44 of the GST Act, 2017, a person paying tax under Composition Scheme is required to file an annual return read with proviso to Rule 80(1) which stipulates that the composition supplier shall furnish the annual return in FORM GSTR-9A. ITC Entities that are required to file the return with Revenu Quebec must file FP-2111, "Financial GST/HST and QST Annual Information Return". The Use the transactional data from TallyPrime to file GST annual returns Form GSTR-9. The With Respect to 49 th GST Council Meeting, GST council has issued a notification for the GST amnesty scheme 2023. The annual return in Form GSTR-9 is scheduled on 31st December 2020. Note : GSTR-9 can be filed online or through Offline Tool. com. The excel based GSTR3B offline utility is designed to help the taxpayer to prepare the GSTR3B return offline. GSTR 9 is an annual return. 30/2021: 30/07/2021 You must file a GST return for every taxable period using the accounting basis you've chosen, even if it's a nil return. Step 3 – This displays the ‘File Returns’ page. The date of filing the annual returns in form GSTR-9 relating to that financial year. Annual GST return contains consolidated details of the outward & inward supplies (i. gst. Some other GST returns are quarterly returns like those being by Composite Taxpayers and then there are annual GST Return like GSTR 9 nd 9C. e. This GSTR 9 annual return should be filed once a year by the taxpayers who are registered under GST. Enter the Date of Filing and confirm your action by marking the box near I understand that I cannot undo this action and I would like to mark this return as filed. 2 crores. The last date to make amendments, corrections in GSTR-3B, and claim any missed Input Tax Credit or ITC of one financial year is no longer due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier. The businesses that have an aggregate annual turnover of over Rs. Example if changes for FY 2017-18 has been done till Sep 2018 they shall be disclosed in Table 4K/4L or Table 10/11 of GST annual return to be filed till 31st Dec. If it’s a nil return you have to file, then all you need is 30 seconds GST/HST return. The due date for filing Form GSTR-9 is 31st December of the subsequent financial year, although this date can be extended by government notification. Which GST Returns are required to be filed? (From 1st January 2021) A registered person is required to file following returns: GSTR-3B (Quarterly or Monthly)GSTR-1 (Quarterly or Monthly)GSTR-9 (Annual Return) Along with these returns, there are two forms IFF and PMT-06 which can be filed by persons filing returns on Access the GST Portal to login and manage your Goods and Services Tax account. The essentials of the GST annual return and GST audit statement are as follows: GSTR-9 primarily comprises details of all inward and outward supplies made under various tax heads and HSN codes are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024; The following information will help you complete and file a return. Annual Return : GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme (GSTR 9A) A. Every taxable person under Learn about the GST annual return forms, who is liable to file them, when they are due, and what are the consequences of non-compliance. 2 Crore. Download Annual Return for the financial year 2022-23. 136/06/2020-GST Page 1 of 5 CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 3rd April, 2020 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal GST C ompliance: Year-End Check lists . Navigate to the File Return tab. GST returns must be submitted electronically using the GST portal or via GST software. Remember, QRMP filers must file on a monthly required to file GST annual return for every financial year irrespective of their turnover during the return filing period. The fee for filing an annual return is $49. How GST annual Return will be implemented actually? Firstly, the normal taxpayer has to filed GSTR 1 & GSTR 2 and GSTR 3 will be auto populated with summary of above return in addition with some information i. 2 crores, for whom filing of annual GST returns has been exempted Login to GST Portal and go to ‘Returns Dashboard’ and click ‘Annual Return’. Every GST registered business shall submit sales details GSTR-1. Learn How to File GST Annual return Exemption notification. You are completing a GST/HST return electronically or by paper. During such reconciliation, there can be a fresh discovery of any short payment of taxes, But, all three GST returns are interconnected, because, the changes so made shall be duly reported in the annual return to be filed till 31st December. The scheme provides that late fees for late filing of GSTR-3B for the months of July 2017 to September 2018 will be waived if the return is filed between 22nd December 2018 to 31st March 2019. GST Annual return Exemption notification. How to complete the return You can view GSTR-6A by going to the Return Dashboard on the GST Portal and clicking on ‘PREPARE ONLINE’ on GSTR6A tile. GST Network on Tuesday said beginning early next year, GST taxpayers will not be able to file monthly and annual GST returns after three years of the original filing due date. ; Any additional liability identified upon pertaining to Financial Year 2017-18 in the Annual return for FY 2018-19. These activities, including registering, billing, filing GST returns, and keeping What is GSTR 9 or GST Annual Return? GST Annual return is filed by a GST registered person, once in a year. Since the GST return filing form 9 contains annual details of GST liability, ITC claimed, turnover made after considering various returns filed, including GSTR-2A, therefore it acts as a crucial documentary proof and helps the taxpayer to avoid future potential litigation that could follow. Updates include relaxations and exemptions for FY 2022-23. !~BrochureText~! Click here to see the brochure. If an annual return: 14 days have passed from the date the return was received. The essentials of the GST annual return and GST audit statement are as follows: GSTR-9 primarily comprises details of all inward and outward supplies made under various tax heads and HSN codes The Institute of Chartered Accountants of India (“ICAI”) released the Technical Guide on GST Annual Return (Form GSTR 9), (October 2023). 2 crore has been made optional for FY 2017-18, You are completing a GST/HST return using GST/HST TELEFILE. A GST (Goods and Services Tax) Annual Return is a report submitted to the tax authorities by enrolled businesses in countries where GST is applied . In GSTR 9, we have to submit return Filing NIL GST Return – In Less than One Minute GST return filing has to be filed by everyone having GST registration irrespective of business turnover or profitability in a month. The utility can be downloaded from this link. 25% SGST/UTGST) of the turnover in the State. It is basically a comprehensive return containing all the transactions that occurred and reported in the periodical returns filed during the financial year. Self-Service Online Software for you & your Business. 5 crore and not opted for the Quarterly Return and Monthly Payments (QRMP) scheme must file one annual return and two monthly returns. When to file. 08. As per section sub-section (1) of section 44 of CGST Act 2017 read with sub-rule (1) of Rule 80 of the Central GST Rules 2017, every person registered under GST shall file an annual return in FORM GSTR-9 for every financial year on or before 31 st December. Get to Corrections can be done before the annual return filing or the GST return filing last date of GSTR-1 for September. Click ‘Prepare Types of GST returns and their due date for filing under the GST Law. – Online Filing: Navigate to Services > Returns > Annual Return on the GST portal. File your GST/HST return (Form GST34) File your combined GST/HST and QST return (Form RC7200) File any applicable schedules with Cessation. 5 crores and those who have not chosen the QRMP scheme are required to file GST returns twice per month. Types of GST Annual Returns. The publication Preparing & Filing of Annual Return - Form GSTR-9, Form GSTR-9A and Form GSTR-9C Form GSTR-9A is an annual return to be filed once for each financial year by taxpayers who have opted for the composition scheme any time during the said financial year. 31/2021-Central Tax Dated: 30th July 2021 CBIC exempts the registered person whose aggregate turnover from the financial year 2020-21onwards is up to Rs. Type of taxpayer Form to be filed; Whether or not applicable to GST Audit: A Regular taxpayer filing GSTR 1 and GSTR 3B: GSTR-9: A Taxpayer under Composition Scheme: GSTR-9A: E-commerce operator: GSTR-9B (Yet to come into effect) Applicable for GST Audit: Taxpayers whose turnover exceeds Rs. #gst #gstupdates #gstreturnform #gstannualreturn #goodsandservicetax #goodsandservicestax -GST a The aim of implementing GST was to simplify compliance and streamline the indirect tax system in the country. Income Tax Students GST Corporate Law Service Tax More Forum. It includes the details of outward supplies of goods and services, returns, and collected amounts during the financial year in filing annual returns. Summary of supplies effected and received against a particular HSN code to be reported only in this table. All you need to know about GSTR 2, GSTR 2A & GSTR 2B. ” An Annual Reversal of Input Tax Credit (ITC): Required adjustments based on Rule 42 and Rule 43 of the CGST Rules, 2017, with the final accounting in March 2024 GST returns. 74 (plus GST). GSTR 9 Annual Returns. Can I claim it in form GST ANNUAL RETURN IN GSTR 9 now. The GSTR 9 forms include all the consolidated summaries carried out by any taxpayer monthly or quarterly. Step 4 – Click on ‘Prepare Online’ under GSTR-1 tile. The most awaited GSTR-9 and 9C amnesty scheme has been released by the CBIC. GSTR-2A is an automated purchase-related tax return under GST, capturing details of purchases for a month. The Late fee for filing Annual Return in GSTR 4 for composition taxpayers for FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 is restricted to Rs 500 per year if filed between 01st April 2023 to 30th June 2023 When a taxpayer does not file GST returns within the prescribed due dates, a late fee is charged. How to file GST annual return? To file your GST annual return, go to the GST Portal. Subscribe Now! News. Products. The summary includes basically all the The proposed amendment is aimed at bringing discipline in filing annual return as recommended by the GST Council in its 48 th Meeting held on 17/12/2022. Also, they released the Central Tax Notification 07. 74 for the Financial Markets Authority (FMA) and $6 for the External Reporting Board (XRB) and $1 for the Insolvency Practitioners Regime (IP). Note: 50th GST Council Meeting: In accordance with Section 62 of the CGST Act, 2017, the amnesty schemes As GST annual returns date has been extended GSTR 3B for the month of September should also extend as payments of suppliers and vendors got delayed and last date was bank holiday. Here's how to use it: Select Return BAS P – Annual GST return. Form GSTR 9 should be completed and submitted to the portal. — (1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35], 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 GST Annual Return | GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C Explained. If GST return for a month is not filed, then the GST return for the next month cannot be filed by the taxpayer. Access the www. Due date for filing GST Annual Return FORM GSTR-9 and GSTR-9C. Nature: Informational/ a consolidation of all GST returns : Analytical statement on GST returns to be self-certified by CFO/Finance head: Who must file: GST registered taxpayer: GST registered taxpayer to whose aggregate annual turnover is more than Rs 5 crore: Not applicable to It is essentially a reconciliation assertion between the yearly returns filed in GSTR 9, and the audited annual monetary statements of the taxpayer. The Central Board of Indirect Taxes (CBIC) has enabled the GSTR-9 of Financial Year 2019-2020 on the GST Portal. GSTR-9 is a crucial annual return form and every registered taxpayer needs to file this return with the GST department in case of applicability to avoid penal provisions. GSTR-2A GST is a destination-based consumption tax which has been implemented in India w. 160/16/2021-GST 1 F. Find out the different forms, turnover limit, due GSTR-9 is an annual return to be filed by registered taxpayers under the Goods and Services Tax (GST). This return compiles complete monetary records. The reporting period for the form is the whole financial year. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue September, 2021 or furnishing of the annual return for FY 2020-21, whichever is earlier. The File Annual Returns page is GST Network on Tuesday said beginning early next year, GST taxpayers will not be able to file monthly and annual GST returns after three years of the original filing due date. The proposed amendment is aimed at bringing discipline in filing annual return as recommended by the GST Council in its 48 th Meeting held on 17/12/2022. The following is GST Late Fees have been capped to Rs. 5 An ISD need not file annual returns in form GSTR-9. Form 26AS. The late fee amount will depend upon the number of days of delay from the due date. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty. GST registration holder who has obtained the registration anytime before 1st April 2018 are required to file GST annual return for the Use Instructions to complete the Supplementary annual GST return 2025 to help you complete the return. ITR Resources. Learn about the annual return Form GSTR-9 that needs to be filed by normal taxpayers, including SEZ units and SEZ developers, by 31st December of subsequent financial year. It consists of details regarding the outward supplies, inward supplies, taxes paid, claimed any refund or demand created or input GSTR-9 is the GST annual return filling that a taxpayer is required to file on or before 31st December of every year. Small LLP. About this Course. The Technical Guide can be accessed at: GST Return Due dates are the dates when a particular return needs to be filed. GSTR-4 Annual Return Filing Software, Get Demo. The GST-registered firms are required to submit annual returns by the set date. Importance of Form GSTR-9 and Managing GST Records. i. GSTR-9 provides a consolidated view of a taxpayer’s financial activities throughout the fiscal year as per GSTR-1 and Types of GST Annual Return. "— Presentation transcript: 1 Annual Return in GST. The head office incurred annual software maintenance expense (service received) on behalf of all its branches and received the invoice for the same. 29/2021-Central Tax dated 30/07/2021 has notified the amendment under Section 111 (Substitution of Section GSTR-9 (GST Annual Return) online is available for filing for F. Alternatively, you can find it on your dashboard as well. If you’ve been filing nil for a while, check whether you need to cancel your GST registration. Select the ‘Financial Year’, ‘Quarter’ & ‘Return Filing Period -Month or Annual return has to be filed by every registered person under GST. 38/2023-central tax dated 04. This is a step-by-step guide on how to file GSTR 1 on the GST Portal. All the taxpayers are requested to avail the benefit of the extended due date and file their Annual Return (FORM GSTR-9) at the earliest to avoid last minute rush. Print or Download. Therefore, get your Annual Return filed today from TaxHelpdesk experts! Annual GST Return Plan includes: – Entry of outward and inward supplies declared through the financial year – Entry of ITC as declared in returns filed during the financial year Explained in this video all tables of GSTR 9 for FY 2022-23. Understanding GSTR-9, its Due date and applicability for FY 2022-23. The GSTR-10 is a one-time final return designed to offer information about the GST Annual Return | GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C Explained. The Annual Return must be filed by all registered taxpayers, including regular taxpayers, Clarifications Regarding Filing of GST Annual Return (FORM GSTR-9) – Released on 4th June 2019. Out of these forms, ANX-2 holds importance due to the fact that taxpayer can in this annexure, either accept, reject or mark invoices as pending, for ITC claims. This return All registered taxpayers, excluding casual taxpayers, input service distributors, non-resident taxpayers, and those deducting or collecting tax at source under Sections 51 and 52, are required to file GSTR-9 with accurate HSN codes. 47/2019, later amended, the annual return under GST for taxpayers having an aggregate turnover that does not exceed Rs. Ad free CAclubindia and daily updates on your mobile. GSTR-9A: GST Annual Return for Composition Taxpayers (Disabled from GSTN portal) GSTR-9B: Annual Statement by Businesses with an aggregate annual turnover of above Rs. It is an annual compilation of outward supplies, inward supplies, tax liability Taxpayer has to select “Annual Return” in the drop down provided in. GSTR-9 GST annual return. com voice no:9989324294) (4741 Points) Replied 18 October 2024 Presentation on theme: "Annual Return in GST. It will be optional for taxpayers having annual turnover up to ₹ 1. To fil GSTR-9 online, Login GST portal of taxpayer, then Navigate to Services > Returns > Annual Return. Find out the latest notifications, formats and thresholds for FY annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) Different rules apply to most listed financial institutions that file annual returns and Learn how to prepare and file Form GSTR-9, an annual return for registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. All about the GST return GSTR-6 to be filed by ISD; Steps to file GSTR-6 on the GST portal; Invoicing Rules under GST applicable for ISD; About the Author. payment info. It's generated from GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. 2017. Value of purchases made before date of GST registration for which you wish to claim the GST incurred (applicable to your first GST return only) GST incurred on business purchases (input tax) before your GST registration can be claimed if you satisfy all the conditions in Pre-registration GST: Checklist for Self-Review of Eligibility of Claim (XLXS, 1178KB). au Opens in a new window. 2023) Significant Judicial and Advance Rulings in GST: A Compilation - (08-02-2023) Annual Return: The taxpayer must conduct reconciliation for the entire year before proceeding to prepare and file annual returns. For the financial year 2022-23, the Annual return forms have been notified vide Notification No. ii. FAQs > Filing Form GSTR-4 (Annual Return) (for FY 2019-20 Onwards) 1. This write-up will explain all the details of Annual Return under GST. 39/2018 – Central Tax dated 4th September 2018 and It is basically a reconciliation statement between the annual returns filed in GSTR 9, and the audited annual financial statements of the taxpayer. 2022-23, this year GST annual return form came early, so if your auto populated data is co GST Annual Return At A Glance Annual Return:-A return to be filed once in a year, it is a consolidated information of all inward and outward supplies for tax administrator for a particular financial year. 100/- per day per Act (CGST + SGST/UTGST), subject to a maximum amount of (0. The basic outline of the steps is listed below: Non-filing of Annual GST Return leads to late fees, interest and late penalties. GSTR-9: Annual Return. Having it the first Annual The return will be available for electronic adjustment when the full payment has been applied to the account; or. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or Download BAS P – Annual GST return (PDF, 235KB) This link will download a file NAT 4646; This sample form (NAT 4646) is for taxpayers who report and pay GST (or claim a refund) annually or pay GST by instalments and report annually. LATEST > Self Service . Online Income Tax e-Filing Online GST ready Accounting Online TDS Preparation. You show the total amount of GST instalments that were payable for the year (or the period shown on your annual GST return) at label 1H of your annual Form GSTR-9 is an annual return with exemptions for GST taxpayers, requiring reporting of all supplies, taxes, and ITC. It is applicable to every registrant, even if registered under Composition Scheme. What is Form 16. The law is designed and implemented in India with an objective to automate the processes to avoid leakage of Under GST, registered taxpayers including those registered under composition scheme have to file annual returns once a year. The GSTR-10 is a one-time final return designed to offer information about the GST Annual Return. "The due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31. It will be mandatory to report HSN code at two digits level for taxpayers having Annual return has to be filed by every registered person under GST. 2 crore, from filing annual return in Form GSTR-9 for the said financial year. Assistant Manager - Content . You can file the GST/HST return for your business electronically in various ways, depending on your needs and preferences. The annual return has to be furnished by every registered person as stipulated under section 44(1). Some businesses are eligible to lodge an annual GST return. Line 104: Complete this line only if you have to make adjustments to increase the amount of your net tax for the reporting period. Introduction to Annual Return under GST. Download Form GSTR-1, Form GSTR-3B and Form GSTR-9 Summary. GSTR 1 is a monthly GST return that contains details of all outward supplies. Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail. Since it is an annual return it is filed once at the end of the financial year having particulars of all inward and outward How do submit a Gst Annual Return? Login to GST and Navigate to Form GSTR-9 – Annual Return for Normal Taxpayer. Preview Draft Form GSTR-9. Restriction in the distribution of input tax credit: All about the GST return GSTR-6 to be filed by ISD; Steps to file GSTR-6 on the GST portal; Invoicing Rules under GST applicable for ISD; About the Author. Latest Update as per the 39th GST Council Meeting For taxpayers with aggregate Manual > GSTR-9A How can I prepare and file Form GSTR-9A return? Form GSTR-9A is an annual return to be filed once for each financial year by taxpayers who have opted for the composition scheme any time during the said financial year. Income Tax Students In myIR, select ‘Returns and transactions’ next to the GST account; Select the ‘File return’ link next to the period you're filing for, such as 31-Mar-2022; Select whether or not you're filing a nil return. Level GSTR-4 Annual Returns. Period (Quarterly) Due Dates; Annual return: GSTR-9. 1 What is Form GSTR-9? Ans: Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. Circular No. Details / Format of FORM GSTR-9 (Annual return for regular taxpayers) The Annual Return FORM GSTR-9 has been divided into six parts containing 19 tables. It consolidates the information furnished in the monthly or quarterly GST returns (GSTR-1, GSTR-2A, and GSTR-3B). In accordance with the provisions of sub-section Buy Professional GST Annual Return (GSTR9,9C)(e-book) Book by CA Mohit Punetha. Find out about how and when to lodge. The GSTR 9 is a GST annual return form to be filed by the regular taxpayer once a year with all the consolidated details of SGST, CGST and IGST paid during the year. How we can help. To conveniently calculate the late fee for your GST returns, you can utilize our user-friendly GST Late Fee Calculator. Annual Return Designed and Developed by GSTN. Compute Liabilities and the payment of late fees, if any. All registered taxpayers who have chosen the composition scheme under GST for any period of the financial year must file Form GSTR-4, that is, annual return. My Business Account/ Represent a Client. 10. gov. Section 44 (Annual Return) of The Central Goods and Services Tax, Act, 2017 (CGST Act, 2017) had been amended by Finance Act, 2021 but it was not notified at that time. by Vaishali Dedhia in GSTR 9 Publish on June 4th, 2019. Also know about Benefits and Format of GSTR-1A. The earlier of the two is Reconciliation at the time of filing of Annual return: Even at the time of filing an Annual return in Form GSTR-9, reconciliation of ITC as per GSTR-3B and GSTR-2A is required to be done in Table 6 and Table 8. GSTR 9 is a return to be filed by the every taxpayer once a year which is summary of all monthly/quarterly returns (GSTR 1, GSTR 2A, GSTR-3B) filed for that year. The Central Board of Indirect Taxes and Customs has exempted Goods and Services Tax (GST) registered small businesses from filing Annual Return for FY 2023-24. The date of filing GST annual return for FY 2021-22 is 31st December 2022. FAQs on Form GSTR-9 (GST annual return) Q. Email the completed Supplementary annual GST return to SAGR@ato. 02. There are 2 exceptions to this date. Learn about GSTR-1 Filing: due dates, format, late fees, eligibility, rules, and quarterly return details for GST compliance. During our tax audit of 2017-18 observed that the party issued a credit note in Dec 2017 for total amount of Rs 1,00,000/= and took advantage of GST to the tune of 21875/- ( 18 % GST) but accounted only in Dec 3018. This form comprises income and expenditure details for the financial year and consolidates the returns filed in GSTR-1, GSTR-2A and GSTR-3B into one document. Online Software. You need to provide details regarding the summary of outward supplies, Inward supplies, import of services and GST Annual Return Australia. GSTR-10 is a form of GST annual return that should be filed by individuals that are registered under the GST act when their GST registration is cancelled or surrendered. At IndiaFilings, our mission is to provide the most affordable services GSTR-10 is a form of GST annual return that should be filed by individuals that are registered under the GST act when their GST registration is cancelled or surrendered. Relevant Provision: Sec 44 of the CGST Act. When the GST payment or return filing are late, calculate the late fee and interest. Zero Late Fee Platform. LATEST > Self Service The Late fee for filing Annual Return in GSTR 9 for Regular taxpayers for FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 is restricted to Rs 20,000 per year if Form GSTR-9 is an annual return filed by GST-registered taxpayers summarizing all supplies, taxes paid, and more. Gen GST software is compliant with all government prerequisites, including the CBIC's GSTR 9 and GSTR 9C forms for annual Dec 2018 supplier did not incorporate the sale invoice in their return. The Annual GST Return is a summary of the monthly/quarterly returns filed by a taxable person. Find out the GST/HST filing and payment deadlines. In this article, I have covered step by step guide to file GSTR-9 through online mode. Form DRC-03. The following table gives a picture of the new GST return structure: GST Annual Return www. This includes levies of $21. Enter the total of all adjustments. The GSTR 9 format primarily contains details of sales and purchases in a year, any amendments made, tax liability, input tax credit, refund, HSN summary, and tax GSTR-9 is an Annual GST Return which is required to be filed by all the GST Tax Payers, in addition to GSTR-1, GSTR-3B and / or GSTR-4. The GST return for the taxable period ending 30 November is due by 15 January. Steps to prepare and file GSTR-9 return online. A notification issued a few days ago says “In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, Any taxpayer who defaulted filing of any GST return (GSTR-1/3B/4) within 30 days from the service of the assessment order issued on or before the 28th February 2023. Hence, the taxpayer must log in to the GST portal and submit NIL returns, even if the taxpayer reports on issuing no invoices for [] Analysis of Table 17 of GST Annual Return : HSN Wise Summary of outward supplies. At present, the concerned reporting period is F. The law does not provide If the GST return is not filed on time, then a penalty of Rs 100 under CGST & Rs 100 under SGST shall be levied per day. Many small businesses pay lakhs in penalty every year to the Government for late filing various statutory returns. Important! Before you extract the downloaded file, ensure that the file is not corrupted. The GST Home page is displayed. The form of annual GST return is to be filed by every GST registered person including composition taxable person except provided. Select a payment option from the drop-down menu: credit or debit card — if you've used a credit or debit card for previous online transactions with us, and They will need to file 9 GST returns per year; 4 GSTR-1 returns, 4 GSTR-3B returns, and one annual return must be submitted. This means those who have not furnished the annual return so far and if they choose not to file, it will be deemed to be furnished on the due date. Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’. Form GSTR 4 (Annual Return) is a summary return to be filed by composition taxpayers. Late filing of GST Returns will attract interest, along with a late fee. Here, you will learn all about GSTR 9. It is a statement containing a list of reserves or stocks held by said tax-paying citizens on the day before the date of revocation. Are you a taxpayer registered under the Goods and Services Tax The webpage provides a comprehensive guide on Goods and Services Tax, including information on returns, refunds, and other related services. – Offline Tool: An offline tool is available for filing Form GSTR-9. It is not subject to the time limit of 180 days, as opposed to the initial provision. To cover the Technical Guide on GST Annual Return Form GSTR 9. Who should The late fee must be paid to enable the filing of the return. The information from return forms GSTR-1, GSTR-2, GSTR-3B and other registers provided in TallyPrime will help you to compute the values for GSTR-9. Vide Notification No. 50 Cr. The Due date was extended multiple times earlier, and the new extended due date is Nov However, CBIC has notified reduced late fees to provide relief for businesses having difficulties in GST return filing. As per section 47 of CGST Act 2017, a delay in furnishing the GST return in Form GSTR-4 will Exemption from Audited GSTR 9C from FY 2020-21: Annual GST Return on Self Certification basis. Ever since GST came into prominence with effect from 1 st July, 2017, there were several anticipations for the GST audit and its reconciliation with the annual return, including linkage of the same with the erstwhile VAT regime or the Income Tax Return/Tax Audit Report. When you must cancel your GST registration and how to complete your last GST activity statement. ITC belonging to a particular financial year towards purchase invoices or debit notes raised in that financial year must be availed before a deadline under the GST law. Then GSTR 9 is required to file at the 31 st December of subsequent financial year. 2022," . ICAI’s Handbook/ Guide on GST Annual Return FY 2021-22 (Form GSTR 9/ 9A/ 9B) —-CGST Act 2017: Last updated 15/02/2024: The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST Forms for Annual return and GST Audit. No. Notice for Non filer : Sec Form GSTR-9 is an annual return that must be filed by all registered taxpayers under the Goods and Services Tax (GST) regime in India, except for those who have opted for the Composition Scheme. purchases and Whst is exemption limit for Annual return - GST. It may be noted that furnishing of the Annual return in FORM GSTR-9 is mandatory only for taxpayers with All periodic GST returns (monthly/quarterly) are consolidated as the Annual GST return in this exercise. With the end of the fiscal year approaching and the onset of a new one, it’s imperative for companies to engage in several activities related to the Goods and Services Tax (GST) to remain compliant and enhance efficiency. CGST, SGST & IGST and HSN codes. Sections When to file Find out the GST/HST filing and payment deadlines Calculate the net tax (Methods for calculating your net tax) Find out how to calculate the net tax for your situation What to include GSTR-4, the annual return, must be filed by taxpayers on an annual basis. Your personalized GST/HST return package. Media centre; Forms and instructions; The GSTR-9 is an annual GST return filed by all regular GST-registered taxpayers. October 25, 2020 at 12:19 am S RAMESH says: GST Annual Return : Form, Requirement, Online Filing, Due Date; GSTR 9 : Annual GST Return Filing Form Procedure & Due Date; Report Supplies In GST Annual Return - Conditions & Applicability; GST Return: Late Fees & Interest on GST Returns; GST Returns : Types, Forms, Due Dates & Penalties; Distinct Person under GST – Importance, Taxability When a taxpayer does not file GST returns within the prescribed due dates, a late fee is charged. Then, the maximum time to claim ITC for FY 2019-20 was 20th October 2020 in the GSTR-3B of September. 3. Here is a brief guide on GSTR-9: A financial institution that is a registrant and has annual income of over $1 million will also generally be required to file Form GST111, Financial Institution GST/HST Annual Information Return, in addition to its regular GST/HST return. Small Limited Liability partnership means a LLP . Such penalty or late fee paid is not tax deductible and is a drain on profitability. For instance, for June balancers, the 2024–25 Supplementary annual GST return will be an additional return for the January 2026 period, due by 21 February 2026. GST Annual Return (Form-9) About this Course; What You Will Learn; Course Syllabus; Testimonials; Related Courses; About Certification; FAQs ; Offered By: The Institute of Chartered Accountants of India GST Annual Return (Form-9) Free . No more hassles of calculating tax and late fees, as it’s automatically done for you. Income Tax Slab. Cancelling your GST registration Annual return: GSTR-9. Follow the steps to GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. The various types of GST returns are as follows: 1. Preview Draft Form GSTR-9 Summary. A GST return is due by the 28th of the month after the end of your taxable period. ; Outward supplies and tax payable are captured from GSTR 1 whereas GST Input Tax Credit and Tax paid information is derived from GSTR 3B return. If a monthly or quarterly return: 14 days have passed from either the date the return was received or the due date of the return, whichever is later. I preach the words, “Learning never exhausts the mind. The $1 million income threshold amount is increased to $2 million for fiscal years of a person ending after August 9, 2022. Each fiscal year, the CRA will mail you a personalized GST34-3 return package that includes: an information sheet with your reporting GSTR-9 Annual Return Filing: Know due date, applicability, turnover limit, eligibility, rules, and filing format. You can use the calculator here to find out the applicable late fees and interest: Clear GSTR-3B Interest and The excel based GSTR3B offline utility is designed to help the taxpayer to prepare the GSTR3B return offline. GST Payments & Refunds. Here are the features of each method. GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit, Format, Eligibility, Rules. Previously, until the financial year 2018-19, the due date was the 18th of the month following the end of the quarter. A notification issued a few days ago says “In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, 4. In this context, I would like to bring to your notice that GST annual return & reconciliation statement namely GSTR-9 & GSTR-9C are pending for filing by several taxpayers for Financial Year Among these, the filing of GSTR-9 Annual return or GSTR-9C reconciliation statement is very crucial. However, it is optional for taxpayers whose cumulative turnover is at most Rs. Issue no. It is essentially a reconciliation assertion between the yearly returns filed in GSTR 9, and the audited annual monetary statements of the taxpayer. If additional lodgment methods are available, we'll let you know when we issue your notice to lodge. GSTR-1 . Annual return is to be filed once a year in Form GSTR-9. GSTR-9: Tax entities with a turnover exceeding 2 Crores are mandated to file the GST annual return the use of Form GSTR-9. Whose Contribution does not exceed Rs 25 lakhs or such higher amount which could be increased by Government Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return. Let us understand the GST SOME CRUCIAL ASPECTS –ANNUAL RETURN Period Coverage : 1st July 2017 to 31st March 2018 Time Lines : 31st Dec 2018 for FY17-18 Late Filing Fees : Rs. In this context, I would like to bring to your notice that GST annual return & reconciliation statement namely GSTR-9 & GSTR-9C are pending for filing by several taxpayers for Financial Year How to file Nil GSTR-1 on the GST portal? Here is a step-by-step guide on how to file Nil GSTR-1 on the GST portal – Step 1– Login to the GST portal Step 2 – Go to services in the drop-down, select returns dashboard. The due date for filing Form GSTR-9 is December 31st of the year following the relevant financial year. 4. This article provides a summary of all the GST Annual Return Filing (GSTR-9) From ₹ 9899. The article describes filling Tables 4, 5, 10, and 11 of GSTR-9, involving details of taxable and non-taxable supplies. 3 crore firms in India have been registered and given a GST registration per the rule. Sections. Further, if a taxpayer fails to file GSTR-1 return on the 10th, then the taxpayer would not be able to file GSTR-2 return on the 15th. Tips and details provided for filling specific tables. GST registration can be cancelled if GSTR-3B is not What is rule 37 of the GST annual return? ITC claims reversed per rule 37 of the GST act are reported in GSTR-3B and GSTR-9. How to file an Annual Return? What information needs to be included in the Annual Return? Applicability, late filing Types of GST Annual Returns. For all the updates regarding GSTR 9 Due-date extension, please refer to this article: FAQs Around GST Annual Return. Notes on Section 44 – GST Annual Return. Click the Services > Returns > Annual Return option. Details to be provided in GSTR 6. 2023 on 31st March 2023, to advise on two resolutions that advantage GST annual return filers. Filing Deadlines and Extensions. Y. Step 3 – Select month and year of filing from the drop-down. Find the steps to extract this information and compute the value for annual returns given below in this page. Line 104: This line does not appear on GST/HST TELEFILE. It is a consolidated summary of the year’s financial statement where the taxpayer compares the purchase and sales registers and compares and reconciles their GSTR-9 and GSTR-9C with the GSTR-1 and GSTR-3B. Download . Over 1. 20000/- (CGST + SGST) for filing pending Annual Return (GSTR-9/9C) for Financial Years from 2017-18 to 2021-22, if the same is filed between April 01, 2023 to June 30, 2023. The following information will help you complete and file a return. 2 The Supplementary annual GST return is a further return with a due date that aligns with an existing activity statement due at least 7 months after the end of the financial year. Hence most of the details in GSTR 6 is auto-populated from the details approved in GSTR 6. It will give details regarding the outward and inward supplies, import of services, and inward supplies which is attracting reverse charge, total tax payable, etc. Tables in GSTR-9 explain ITC availed, reversed ITC, and other ITC-related information for reconciliation. Note: Alternatively, you can also click the Annual Return link on the Dashboard. 2. incorporated in DEC 2018. GSTR-9C: Reconciliation Statement. Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10. 5,000. Click Mark as Filed and a pop-up will appear. How to file GST Annual Return. In conclusion, understanding and complying with the requirements of GSTR-9 and GSTR-9C for the financial year 2022-23 is crucial for businesses operating under the GST regime in India. Note: 50th GST Council Meeting: In accordance with Section 62 of the CGST Act, 2017, the amnesty schemes 6. GST/HST NETFILE is an Internet-based filing service that allows registrants to file their goods and services tax/harmonized sales tax (GST/HST) returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the Internet. If you are eligible to lodge an annual GST return, you must lodge and pay any amounts owing by the date shown on the front of the return. in URL. Input Tax Credit Reconciliation That GST law is extremely dynamic and is prone to frequent changes is not a matter of surprise and is known to all and sundry. Request a demo. What is Form GSTR-4 (Annual Return)? F orm GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme during the financial year, for were in Composition scheme for any period during the said financial year, from 1 st April, 2019 You use your annual GST return to account for any difference between your actual GST liability and the total of your GST instalments for the year (or the period shown on your annual GST return). It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i. Login to your GST and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer. It was introduced through the Third Amendment, 2019, to GST Rules 2017. Tools. GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer. Late reporting may incur interest from 01-04-2024 Seeks to exempt certain taxpayers from the requirement of filing Form GSTR-9 (GST annual return) for FY 2020-21: Exemption granted to the registered person whose aggregate turnover in the financial year 2020-21 is up to Rs. 2021 to 28. 2023. Calculate the net tax (Methods for calculating your net tax) A publication by the Institute of Chartered Accountants of India (ICAI) that provides guidance on the process of filing the annual return in Form GSTR-9 under GST law. GST annual return filing is mandatory for all entities having GST registration, irrespective of turnover during the financial year. While these annual information returns are not related to any GST/HST and QST payments, reporting institutions could face significant penalties if they do not file this return correctly and on time. It is earlier of the due date of filing GSTR-3B for September of the year following that financial year or Important Note: In GST Council meeting held on 22nd December it has been decided to bring one-time late fee waiver scheme. The due date for filing GSTR-4 is the 30th of April following the relevant financial year. Solution. Income Tax GST Students Corporate Law Audit More Articles. For instance, for the financial year 2023-24, GSTR-4 is due by 30th April 2024. Step 5 – Click on ‘Generate GSTR-1 Summary’ GSTR 4 return revisions under 32nd GST council meeting: File annual return instead of quarterly along with tax paid to be a quarterly basis. Select Financial Year: 2022-23 and click Article compiles for FY 2017-18 to 2021-22 Prescribed Due Date for Filling of Annual Returns, Extended Last Date for Filling of Annual Returns, Notification No. 2 Accounts and Records ++ Section 35 read with Rules 56 to 58 ++ Entry Log Register ++ Registers and records such as production, Stock, ITC availed utilised have Now that you know everything about the GST Amnesty Scheme, it’s time to file 100% accurate GST returns on Clear GST solution to avoid hassles of missing deadlines while keeping the accuracy of data. Select the ‘Financial Year’ on the ‘File Annual Returns’ page. For instance, XY Corp, a buyer with a purchase invoice dated 8th December 2021 (FY 2021-22), wants to claim GST paid on that purchase. And taxpayers whose annual turnover upto Rs. f. 200/day. pkcindia. Form GST ANNUAL RETURN IN GSTR 9 is merely a consolidated statement of all the Annual Returns and also provides you with an opportunity to discharge pending tax liabilities. Now, Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. Hence, even a dormant business that has obtained GST registration must file GST return. Details / Format of Form GSTR-9C (Reconciliation Statement): The reconciliation statement in FORM are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024. Last updated 29 July 2015. In GST, there are several returns with monthly frequency like GSTR 1 and GSTR 3B. For more Here is a step-by-step guide to filing GSTR-3B on GST Portal: Step 1 – Login to GST Portal and on the homepage, you can find the return filing status for the last five tax periods. Let us understand the GST LEGAL PROVISION – RULE -80 80. As a regular registered dealer you need to file your return every quarter, however, if you are a composite dealer then you need to file your return once every financial year through GSTR-4 Annual Returns. Read more GSTR 9 meaning is a GST annual return form that shall be filed by every registered taxpayer in every financial year after the introduction of the GST regime. No, there is no provision to claim ITC through form GST ANNUAL RETURN IN GSTR 9. Click Mark as Filed once again. An ISD after adding, correcting or deleting the details in GSTR-6A, has to file GSTR-6. Read more. GSTR-9 is an annual return that is required to be filed by all taxpayers registered under GST except those exempted under the GST law. Salary Income. This includes taxpayers who have opted for the composition scheme at the time of registration under GST and have never opted out, as well as those who have opted in during the start of the financial year and opted Introduction to GST Annual Return: Government has announced for annual return to be filed under Goods & Service tax Act. Accordingly, CBIC notified the GSTR-9 (for regular taxpayers) and GSTR-9A (for composition taxpayers) formats along with requisite instructions vide Notification No. Monthly GSTR-1 is to be filed by the 11th of the subsequent month. GSTR-3B. GSTR-9 annual return filing is an important aspect of GST compliance in India. QC 27439. The Annual Return in the form GSTR-9 for FY 2017-18 is to be filed by 30th GST annual return filing is mandatory for all entities having GST registration, irrespective of turnover during the financial year. The late fee under GST is also applicable for the ‘NIL’ return filers. In order to remove the difficulties and ensure compliance adheres, the due date to file GST Annual return in form GSTR-9 is extended 1. The GST Annual return i. Login to the GST Portal with valid credentials. ; Purchase related data from GSTR 2A return is also updated in the annual return GSTR 9. Some of the additions in the Tax Audit Report Goods and Services (GST) Returns Calendar with Due Dates against every GST Return, explaining who to file such returns, including all returns, applicability, particulars, latest due dates . The Annual Return under GST is a comprehensive summary of all the inward and outward supplies, tax liabilities, and input tax credits for a financial year. 1. The software also handles bulk e-way bill generation, including registration and cancellation features. GSTR 9 is a consolidated summary of your GSTR 1 return and GSTR 3B return. No CPE Hours will be provided. GSTR 9A: GSTR 9A should be filed by the persons registered under composition scheme Learn about GSTR-1 Filing: due dates, format, late fees, eligibility, rules, and quarterly return details for GST compliance. GSTR-1 is the return that companies must file to record all outward supplies of goods and services or sales transactions made within a Goods and Services Tax (GST) returns are to be filed either monthly or quarterly depending upon the category of the GST-registered individual. You cannot get an extension of time to file a GST return, so you must file it on time. The maximum is Rs. An important message will pop up detailing the steps to be performed for the Online/Offline filing of GSTR-9. Income Tax Students GST Corporate Law Accounts More Experts . All the regular taxpayer registered under Goods and Service Tax and having an annual turnover of more than Rs. 25% CGST + 0. The GST return for the taxable period ending 31 March is due by 7 May. If your business changes or ceases. Assistant Manager - Content. Accordingly, in view of the amendments made in the provisions related to Annual Return in the last two years, the GST & Indirect Taxes Committee has revised this ‘Handbook on Annual Return under GST’. Whether carrying physical copy of invoice is compulsory during movement of goods in cases This proactive approach not only facilitates proper filing of annual returns under GST but also safeguards against potential fines, penalties, or the risk of GSTR registration cancellation, as all aspects of the GST return filing system are integrated, and any discrepancies may have serious repercussions. Login and Navigate to Annual Return Form GSTR-4 page. Can ITC be reclaimed if it was reversed according to Rule 37 of GST? Yes, ITC can be claimed again when the buyer pays the invoice in full. In an advisory, Goods and Services Tax Network (GSTN) said GST outward supply returns, besides returns related to payment of liability, annual returns and tax collected Payment of Identified Liability from Annual Return – If any liability is identified while filing Annual GST Return, same can be paid to government by using Form GST DRC-03 but only through available amount in GST Cash Ledger. 2022) Guide to CA Certificates in GST; Technical-Guide-on-GST-Annual-Return (Form GSTR 9) - (30. Tables include specifics on advances, inward goods, exports, and amendments. Primary Source for Annual Return : Sec 35 (1) of the CGST Act, 2017 read with rule 56 of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules, 2017"). The total will be Rs. How to File GST Annual Return for 2022 • GST was launched on July 1st, 2017, in India under the new GST regime. Read on to know about the types of GST Returns, Note: As per the CGST notification no. The new GST returns functions based on a single return RET-1 or RET-2 or RET-3, supported by two annexures -ANX-1 and ANX-2. You can also visit the GST Portal Tutorial Section for detailed instructions and screenshots on how to file your GST annual return on the portal. 2 crore^ in Annual Return in Form 11 needs to be filed irrespective of whether the LLP has started its business or not. GST registration holder who has obtained the registration anytime before 1st April 2018 are required to file GST annual return for the GSTR 9B is an annual return that has to be filed by e-commerce operators who need to collect tax at source as per section 52 (5) of the CGST Act, 2017. Annual GST returns, as the name implies, must be submitted on a yearly basis in prescribed Form GSTR-9 by all taxpayers, excluding small taxpayers with a turnover of up to Rs. Using the GST Late Fee Calculator. 7. GST CMP 08 Quarterly Payment Filing Due Dates for FY 2024-25. 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