There is some challenges/issues with GSTR-9 and GSTR-9C and CA Vaishali Kharde has suggested possible solutions in the PPT format. Please refer the same which will help you in filing GSTR-9/9C on or before 31.12.2022.
Due date to file GSTR-9/9C for FY 2021-22 is 31.12.2022. GST Annual Return in Form GSTR-9 for taxpayer having turnover more than 2 crores is required to be filed. In other word, taxpayer’s having turnover less than 2 crore then is not required to file GSTR-9.
The taxpayer having turnover more than 5 crores is required to file Reconciliation Statement in Form GSTR-9C. In other word, the taxpayer’s having turnover less than 5 crore is not required to file GSTR-9C.
GSTR-9C is required to be filed on self-certification basis. In other word, the audit by CA/CMA is not required to be done. However, if one want to carry out the audit voluntarily then he can get his returns audited by CA/CMA to arrest the errors committed inadvertently during monthly /quarterly compliance. This will give relief to the taxpayer in the sense that compliance is correctly done.
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