OPTIONAL GSTR-9 – CBIC view

Businesses with turnover less than 2 crores have been exempted from Filing GSTR9 via notification No. 47/2019-Central Tax dated 9th October, 2019.

 As per New Circular dated 18th November 2019 CBIC addresses that –

 Assesses who have opted for Composition scheme can still file their GSTR-9A by the due date. i.e. for GSTR-9A for FY 2017-18 is 31st December 2019 and for FY 2018-19 is 31st March 2019. Even though optional or exempted there is a provision to accept returns by due date, post which these returns will not be accepted on the GSTIN PORTAL

Same stand is taken for other assesses with turnover less than 2 cr. i.e. those not covered under composition scheme &

  • Not an Input Service Distributor
  • Person u/s 51 & u/s 52
  • Casual taxable assessee
  • NRI

May again file GSTR9 by above mentioned due dates..

Taxes are sought and paid now. Any recon on account of notice or otherwise due to inadmissible tax credits will be paid via FORM DRC 03. Responsibility to pay tax on account of assesses is the primary goal for all the business. Option to file or not can be  availed as per the individual choice.

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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.