https://www.taxtmi.com/article/detailed?id=8593 Every registered person specified under the GST framework, excluding specified categories, must file an electronic annual return for each financial year in the prescribed form; separate State returns are required for multi State operations. The annual return (Form GSTR 9 or GSTR 9A) consolidates outward/inward supplies, input tax credit details, tax paid, post year amendments, HSN summaries and other particulars, and permits declaration of additional liabilities payable through the electronic cash ledger. Non filers receive notice and incur daily late fees subject to statutory limits. en-us Mon, 08 Jul 2019 06:46:54 +0530 Mon, 08 Jul 2019 06:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8593 Every registered person specified under the GST framework, excluding specified categories, must file an electronic annual return for each financial year in the prescribed form; separate State returns are required for multi State operations. The annual return (Form GSTR 9 or GSTR 9A) consolidates outward/inward supplies, input tax credit details, tax paid, post year amendments, HSN summaries and other particulars, and permits declaration of additional liabilities payable through the electronic cash ledger. Non filers receive notice and incur daily late fees subject to statutory limits. Articles Goods and Services Tax - GST Mon, 08 Jul 2019 06:46:54 +0530 https://www.taxtmi.com/article/detailed?id=8593