Important notice

Everyone who are registered under GST
 even who are nill return tax payers
Composition tax payers
Normal tax payers
Even whose turnover is not liable for audit
Even whose turnover are below the required GST turnover.
Even whose turnover is liable for audit
All are mandatory to fill GST ANNUAL RETURN .
For the financial year 2017-18 due date is June 30th 2019.
 For the financial year 2918-19 due date is December 31st 2019.


Person who are not liable to fill  GSTR 9,9A

• Input service distributors
• A person required to deduct TDS
• Casual taxable person
• Non resident taxable person

Late fee

Central goods and services act 17 - RS  100

State goods and services act 17 or union 

territory goods and services act 17- RS 100

Late fees total RS 200 where as there is a fixed maximum late fees of an amount calculate at .25% of the turnover for the financial year.

Interest

  Tax paid /fill after due date 18%

Penalty

There might be a penalty for not filling returns Of RS 50000 (Rs 25000 for SGST and RS 25000 for CGST).