https://www.taxtmi.com/article/detailed?id=8248 Registered persons (with specified exceptions) must file electronic annual returns in Form GSTR 9 for each GSTIN, consolidating outward and inward supplies, ITC claimed and tax paid as reported in periodic returns. GSTR 9's six parts require reconciliation of GSTR 1/GSTR 3B data, detailed ITC source breakdown including transition credits, disclosure of ineligible or reversed credits, and reporting of post year amendments; failures attract per day late fees under CGST and SGST and potential general penalties under the Act. en-us Thu, 22 Nov 2018 06:36:25 +0530 Thu, 31 Jul 2025 15:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8248 Registered persons (with specified exceptions) must file electronic annual returns in Form GSTR 9 for each GSTIN, consolidating outward and inward supplies, ITC claimed and tax paid as reported in periodic returns. GSTR 9's six parts require reconciliation of GSTR 1/GSTR 3B data, detailed ITC source breakdown including transition credits, disclosure of ineligible or reversed credits, and reporting of post year amendments; failures attract per day late fees under CGST and SGST and potential general penalties under the Act. Articles Goods and Services Tax - GST Thu, 22 Nov 2018 06:36:25 +0530 https://www.taxtmi.com/article/detailed?id=8248