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GSTR-9 Kise File Karni Chahiye?

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Nischit nahin kar pa rahen hain ki isbar GSTR-9 file karna hai ya nahin? Yahan wo sab hai jo aapko pata hona chahiye.

Kinhen GSTR-9 file karni hoti hai?

Aisa kardata (taxpayer) jo panjikrit (registered) hai aur ek aam kardata ke sath SEZ units aur SEZ developers bhi hai.

Composition taxpayer jo saal ke bich mein scheme se bahar nikle aur GST ke antergat abhi bhi panjikrit hai.

Wo kardata jo GST ke laagu hone ke baad pahle vitt varsh (financial year) mein hin VAT ko GST mein badal diye.

Note:
Vitt varsh ke kam se kam ek din ke liye bhi aap GST ke antergat ek aam kardata ke roop mein panjikrit hone chahiye.
Annual return file karne se pahle aapko vitt varsh ke liye GSTR-1 aur GSTR-3B file karna hoga kyonki GSTR-9 mein GSTR-1 aur GSTR-3B dono ke data mile hue hote hain.

Aap shyad yah bhi padhna chahenge:

Vyapar ki madad se GSTR-1 kaise banaein?

6 Asan Step GSTR-9 Online File Karne Ke Liye

Maan lete hain ki Mr. Sumit (pahle VAT ke antergat panjikrit) 1st October 2017 ko GST ke antergat  ek aam kardata ki tarah panjikaran karate hain. Uske baad unhone 1st january 2018 ko composition scheme ko chuna. Ab Mr. Sumit ko nimnlikhit returns file karni hogi:

1st October 2017 se 31st December 2017 ke period ke liye GSTR-9.

1st January 2018 se 31st March 2018 ke period ke liye GSTR-9A.

Fir uske baad wo jab tak is scheme ko nahin chhodte tab tak unhen har vitt varsh ke liye GSTR-9A file karna hoga.

 

GSTR-9 kinhen nahin file karni hai:

Kardata jo composition scheme ke antergat panjikrit hai.

Casual kardata

Input service distributor

Non-resident kardata

Wah Vyakti jo TDS u/s 51 deduct karta hai.

Wah Vyakti jo TCS u/s 52 collect karta hai use GSTR-9B file karna anivarya hai.

Aap shyad yah bhi padhna chahenge:

Agar Aapne GSTR-3B File Nahin Kiya Hai To Aapko eWay Bill Nahi Milega

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Happy Vyaparing!!!

 

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