Annual Return under GST is to be filed in form GSTR9 before 31/12/2018 for F.Y. 2017-2018 Electronically. By regular Tax payers filing GSTR-1, GSTR-2 GSTR-3. Authority – Rule 80 (1) of CGST Rules 2017.
Audited annual account sand reconciliation statement in for GSTR9C for F.Y. 2017-2018 is to be filed Electronically by the assesses having annual turnover above Rs. 2 Crores Authority – Rule 80 (3) of CGST Rules 2017.
The due date for submitting the Annual returns in GSTR-9 is the same deadline for submission of GSTR-9C. Hence, the GSTR-9C must be filed on or before 31st December of the year subsequent to the relevant FY under audit. For example, for the FY 2017-18, the due date for filing GSTR-9C will be 31st December 2018. Authority for due date- extract taken from clear tax site
Beware If you will commit even minor mistakes in preparing E-way Bill, you will be liable for penalty of Rs. 1000 per mistake Authority – GST Circular no. 64/38/2018- GST dated 14/09/2018
The Kerala High Court has held that the omission to fill Part B of the E-way bill due to technical glitches in the GST portal cannot be treated as a valid ground for avoiding penalty and detention under the GST law. (Case no – W.P.(C). No. 26848 of 2018
