TaxTMI 
TaxTMI 
TaxTMI 
Dear experts whether the taxpayer is required to file GSTR 9C though his aggregate turnover is less than ₹ 2 Crores? Why I am asking this query is, in the Press release dated 04.07.2019, the Government has clarified that in respect of certain variations on account of Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19, the same can be reconciled through GSTR 9C. Kindly give your valuable opinion
GSTR 9C and the aggregate turnover is less than ₹ 2Cr.
Hariharan Sundaram
GSTR 9C filing requirement uncertain pending enactment of Finance Bill; taxpayers should await official notification. Whether a taxpayer with aggregate turnover below the statutory threshold must file GSTR 9C arises because a press release permitted reconciliation of certain reverse charge variations through GSTR 9C; the available guidance is to await enactment of the Finance Bill and issuance of notification before taking a definitive compliance position. (AI Summary)
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