ORDER NO. 03/2018-CENTRAL TAX: FORM GSTR-9, 9A & 9C

The CBIC has issued an order regarding the annual return forms GSTR-9, GSTR-9A, and GSTR-9C.

The order provides clarification on various aspects of the forms and their filing requirements.

GSTR-9 is the annual return form for regular taxpayers, GSTR-9A is for composition scheme taxpayers, and GSTR-9C is for taxpayers with an annual turnover of over Rs. 2 crores.

The order clarifies that GSTR-9 and GSTR-9A are to be filed by December 31, 2018, for the financial year 2017-18.

GSTR-9C is to be filed by February 28, 2019, for the same financial year.

The order also provides guidance on various aspects of the forms, such as the reconciliation statement required in GSTR-9C.

Taxpayers are advised to carefully review the order and ensure compliance with the filing requirements.