GST Annual Return & Audit (GSTR 9 & GSTR 9C) For FY 2020-21 Hon’ble Finance Minister, Smt. Nirmala Sitharam in her Budget Speech on 1st day of February, 2021, omitted Section 35(5) and substituted Section 44 by Section 110 & 111 of the Finance Act, 2021 respectively in the CGST Act, 2017, so as to remove […]
GSTR-9 Form GSTR-9 is an annual return to be filed once in a year,by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. What is GSTR-9 ? GSTR-9 is an annual return. It is to be filed by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. […]