ANNUAL RETURNS UNDER GST ACT

Annual Return & Audit – GSTR- 9A/9B/9C Excludes Registered Person EXCEPT ISD, CTP, NRTP, TDS, TCS Composition Audit TO > 2 crores Dealer ( Rule TCS ISD /TDS 80(2) ) Casual Taxable Payable /Non Resident TP GSTR 9 GSTR 9A GSTR 9B GSTR 9C Last date - 31st December following the end of the financial year

Penalty for Late Filing of Annual Return i.e. GSTR 9/ GSTR 9A As per Section 47 (1) & 47 (2) - Penalty is Rs. 100 per day subject to maximum 0.25% of turnover of supply in the state.

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