Mam, With respect to my earlier query mentioned in link –https://www.taxwallah.com/questions/question/gst-issue-in-returns/
You replied –3. Was earlier compulsory for all taxpayers irrespective of their turnover.
Now query- As per NN-47/2019 – Central Tax, Filing of GSTR-9 is not required for the persons having turnover of Rs 2 crores in FY 18-19 & 17-18. So, as per NN 47/2019-CT, A person having Turnover of Rs 60 lacs in FY 17-18 is NOT required to File GSTR-9. Do you agree ??
2) Pls tell the implications of the proviso mentioned in NN 47/2019-CT, in case a taxpayer does not file GSTR-9 ??
3) I have Turnover of Rs 80 lacs in FY 18-19. I have not filed GSTR-9 in FY 17-18. So, whether i should file GSTR-9 for FY 18-19 ??
Thanks …
- Yes , you are correct GSTR-9 filing made optional vide NN 47/2019-CT for 2017-18 and 2018-19.
- Proviso basically indicates that requirement of filing annual return not diluted but option given and if not filed said return shall be deemed to be furnished on the due date.
- Not required.
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