https://www.taxtmi.com/article/detailed?id=8242 Form GSTR 9 is the statutory annual return filed and digitally signed by the registered person, required of all registered persons, not permitting revision and not requiring annexed financials. Form GSTR 9C is the statutory reconciliation statement with Part A (reconciliation) and Part B (certificate), requiring annexed financials, digital signature by the GST auditor, and applicable only above the prescribed turnover threshold. GSTR 9C's reconciliation tables reference turnover in the annual return, creating a dependency on finalized GSTR 9 figures. Late filing attracts daily fees under CGST and SGST subject to a statutory cap; failure to obtain audit may attract penalty under the CGST Act. en-us Fri, 16 Nov 2018 06:48:45 +0530 Fri, 16 Nov 2018 06:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8242 Form GSTR 9 is the statutory annual return filed and digitally signed by the registered person, required of all registered persons, not permitting revision and not requiring annexed financials. Form GSTR 9C is the statutory reconciliation statement with Part A (reconciliation) and Part B (certificate), requiring annexed financials, digital signature by the GST auditor, and applicable only above the prescribed turnover threshold. GSTR 9C's reconciliation tables reference turnover in the annual return, creating a dependency on finalized GSTR 9 figures. Late filing attracts daily fees under CGST and SGST subject to a statutory cap; failure to obtain audit may attract penalty under the CGST Act. Articles Goods and Services Tax - GST Fri, 16 Nov 2018 06:48:45 +0530 https://www.taxtmi.com/article/detailed?id=8242