Now, in GST Portal, we can verify the full details of all GST Registered tax payers..... WE can know, the name, address, Jurisdictional Office, Products dealt with, services provided, GSTR 3B, GSTR1, GSTR 9 and GSTR9C filing status etc......... This will help the buyers to know the compliance level of the suppliers in advance...... Check the GST Number of any tax payers to know the level of disclosures now available in the portal......
The actual due date was 07.02.2020. A person can file GSTR 9 for FY 2017-18 even after 07.02.2020 with late fees. However, filing of GSTR 9 is made optional for FY 2017-18 if the Aggregate Turnover is less than 2 Crores. Moreover, As per GST Council recommendation, Late Fees for financial Year 2017-18 is waived for small Tax payers (having aggregate Turnover less than 2 Crore). However, the Notification for such late fees waiver is not yet Notified by Central Government. Based on above, the Answer is given below: If Aggregate Turnover is above Rs. 2 Crore - It is mandatory to file Annual Return with late fees. If Aggregate Turnover is less than 2 Crores - Filing of Annual Return is Optional. However, if a person wish to file Annual Return, he can file even after 07.02.2020 without late fees after the relevant Notification has come for waiver of late fees as per GST Council recommendation.
Yes. As per present GST Law, a composition dealer is liable to file both GSTR 4 (Return for a Financial Year) and GSTR 9A (Annual Return) for financial Year 2019-20. GSTR 4 is filed as per Rule 62 and GSTR 9A is per Rule 80. However, when we login to the GST Portal, GSTR 4 is given in Annual Return Option. Moreover, form GSTR 9A is not available in GST Portal as of now. Therefore, Government need to clarify this point immediately. ........ Now, on 01.09.2020, GST Portal says.......... GSTR 4 is an Annual Return.... The relevant parts are given below: Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal 01/09/2020 What is Form GSTR4 Annual Return:- With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return , on annual basis , for each financial year..... Conclusion: GST is very simple...... WE have two GST laws.... First one is GST Acts and the second one is GSTN Acts !...
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