{"id":391,"date":"2021-01-26T11:29:02","date_gmt":"2021-01-26T11:29:02","guid":{"rendered":"http:\/\/sh026.global.temp.domains\/~qmkgwamy\/taxrodo\/news\/?p=391"},"modified":"2021-01-26T11:42:08","modified_gmt":"2021-01-26T11:42:08","slug":"gst-annual-return-2019-20","status":"publish","type":"post","link":"https:\/\/taxrodo.com\/news\/tax\/gst\/gst-annual-return-2019-20\/","title":{"rendered":"GST Annual Return Threshold for Financial Year 2019-20"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>Due Date for filing GST Annual Return for F.Y. 2019-20 is 28<sup>th<\/sup> February, 2021<\/li><li>Government has given one time relaxation for Annual GST Return Filing to registered persons having aggregate turnover upto \u20b92 Crore<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"390\" src=\"https:\/\/taxrodo.com\/news\/wp-content\/uploads\/2021\/01\/TaxRodo_GST-Annual-Return.jpg\" alt=\"\" class=\"wp-image-392\" srcset=\"https:\/\/taxrodo.com\/news\/wp-content\/uploads\/2021\/01\/TaxRodo_GST-Annual-Return.jpg 690w, https:\/\/taxrodo.com\/news\/wp-content\/uploads\/2021\/01\/TaxRodo_GST-Annual-Return-300x170.jpg 300w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/figure>\n\n\n\n<p class=\"has-drop-cap\">As per Section 44 of the CGST Act, 2017 every registered person is required to file the Annual Return in form GSTR-9 irrespective of any turnover limits. However, Government has given one time relaxation to registered persons whose aggregate annual turnover is upto \u20b92 Crore vide notification no. 47\/2019-Central Tax dated 09.10.2019 as amended by notification No. 77\/2020-Central Tax dated 15-10-2020. So, it is optional for to file GSTR-9 for registered persons having aggregate annual turnover of \u20b92 Crore. &nbsp;It is pertinent to note that if annual aggregate turnover is more than \u20b92 Crore there is no exemption from filing GSTR-9 and same is required to be submitted by 28<sup>th<\/sup> February 2021.<\/p>\n\n\n\n<p><strong>GSTR 9C : <\/strong>Every registered person having aggregate annual turnover of more than \u20b95 Crore are required to file GSTR-9C along with GSTR-9<strong>. <\/strong>GSTR 9C is a reconciliation statement between the Annual Return (i.e. GSTR-9) and audited financial statements. GSTR-9C is required to prepared and certified by a Chartered Accountant or the Cost Accountant.<\/p>\n\n\n\n<p>The limit of \u20b95 Crore for GSTR-9C is the enhanced limit, whereas the regular limit is \u20b92 Crore.<\/p>\n\n\n\n<p>Table showing the applicability of GSTR-9 and GSTR-9C for Financial Year 2019-20 :-<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>S. No.<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Turnover Limit<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>GSTR-9<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>GSTR-9C<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">Upto \u20b92 Crore<\/td><td class=\"has-text-align-center\" data-align=\"center\">Optional<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Applicable<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20b92 Crore &#8211; \u20b95 Crore<\/td><td class=\"has-text-align-center\" data-align=\"center\">Applicable<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Applicable<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">More than \u20b95 Crore<\/td><td class=\"has-text-align-center\" data-align=\"center\">Applicable<\/td><td class=\"has-text-align-center\" data-align=\"center\">Applicable<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Due Date for filing of annual return for the Financial Year 2019-20 is 28.02.2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Due Date for filing GST Annual Return for F.Y. 2019-20 is 28th February, 2021 Government has given one time relaxation for Annual GST Return Filing to registered persons having aggregate&hellip; <\/p>\n","protected":false},"author":1,"featured_media":392,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[23,15],"tags":[199,195,198,194,197,196],"class_list":["post-391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-tax","tag-2019-20","tag-annual-return","tag-due-date","tag-gst","tag-gstr-9","tag-gstr-9c"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Annual Return Threshold for Financial Year 2019-20 : TaxRodo Broadcast<\/title>\n<meta name=\"description\" content=\"GST Annual Return Threshold for Financial Year 2019-20 : TaxRodo Broadcast Prvoides Latest Business News, Startup News, Technology News, News About Economy &amp; Nation to Keep You Updated.\" \/>\n<meta name=\"robots\" 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