TaxTMI 
TaxTMI 
applicability of gstr 9 and gstr 9C
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....pplicability of gstr 9 and gstr 9C<br> Query (Issue) Started By: - satbir singhwahi Dated:- 16-11-2024 Last Reply Date:- 19-11-2024 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>A charitable....
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.... hospital registered u/s 12A of Income Tax Act 1961, has receipts from Donations Rs. 3.44 cr, Sale of Medicines 1.26 cr and Hospital receipts 1.93 cr. Total Rs. 6.63 cr. Whether GSTR-9C applicable. R....
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....eply By KASTURI SETHI: The Reply: (i) Since the aggregate turnover has exceeded Rs. 5 crores, as per Rule 80 (3) of CGST Rules, it is mandatory to attach GSTR-9C with GSTR 9. (ii) No exemption from ....
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....filing GSTR-9 for the financial year 2023-24 is available under Notification No. 14/2024-C.T., dated 10-7-2024. (iii) The aggregate turnover includes exempt supplies. (iv) Also see Board's Flyer....
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.... No. 40 dated 1.1.18 regarding the definition and scope of charitable activities. Reply By Ganeshan Kalyani: The Reply: I agree with the view of Sri Kasturi Sir. Reply By Shilpi Jain: The Reply: I....
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....f one considers that donation is a no-supply receipt, then that should be kept out and the aggregate turnover be calculated. In that case no requirement to file 9 & 9C. I am assuming that donation i....
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....s voluntary donations without any conditions attached to it. Though taking a conservative view 9 & 9C can be filed since there would not be much complications in this regard.<br> Discussion Forum - K....
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