What is the due date of GSTR-9?
GSTR-9 and GSTR-9C are generally due on 31 December following the end of the financial year, subject to any extension by notification. A late fee applies per day until filing, capped as a percentage of turnover. We start the work in October to avoid the rush.
Can I revise GSTR-9 after filing?
No. There is no revision facility for GSTR-9. Differences found later must be adjusted in the next period's return, with interest if tax was short. This is why reconciliation is done before filing, not after.
Is a CA certificate needed for GSTR-9C?
No. Since FY 2020-21, GSTR-9C is a self-certified reconciliation statement; it is no longer certified by a CA. Because it is filed by the taxpayer, the figures must be correct. We prepare and review it for you.
What is the late fee for GSTR-9?
A late fee of ₹200 a day (₹100 each under CGST and SGST) applies, capped at 0.5% of turnover in the state or union territory, with lower rates for small taxpayers under notification. We compute the exact amount for your turnover.
What if ITC in books is higher than in GSTR-2B?
The excess is credit claimed on invoices not reported by suppliers, or from another year. It must be shown in the annual return, and the credit may have to be reversed with interest if not supported. We trace each invoice.
Does GSTR-9 cover all GSTINs?
A separate GSTR-9 is filed for each GSTIN, not for a PAN. A business with branches in different states files one return for each registration. We prepare them together for consistency.
What are the due dates for GSTR-1 and GSTR-3B?
For monthly filers, GSTR-1 is generally due by the 11th and GSTR-3B by the 20th of the following month. Quarterly (QRMP) filers file GSTR-1 quarterly and GSTR-3B by the 22nd or 24th depending on the state. Due dates are sometimes extended by notification, so we track the current notified date.
What is the late fee and interest for delayed GST returns?
Late fees accrue daily (₹50 a day for GSTR-3B, ₹20 a day if it is a nil return, subject to caps) and interest at 18% a year applies on tax paid late. Late filing can also block your next GSTR-1 and the e-way bill facility, so delay costs more than the fee alone.
Can I correct a mistake after filing a GST return?
GSTR-3B cannot be revised once filed; errors are corrected in a later month's return where the law permits. GSTR-1 errors can be amended through the amendment tables in a later GSTR-1 or through GSTR-1A. We check the figures against GSTR-2B and your books before filing, which prevents most corrections.
