The Goods and Services Tax Network (GSTN) has enabled annual return (GSTR-9) for the FY 2020-21 on the GST Portal for filing.
Important Points Relating to GSTR-9:
- GSTR-9 once filed cannot be revised.
- Computation of ITC has been made based on GSTR-1/IFF/GSTR-5 filed by your corresponding suppliers up to July 15, 2021.
- GSTR-1/IFF/GSTR-5 filed after the updation date will be covered in the next updation.
- Returns GSTR-1/IFF & GSTR-3B of the financial year should have been filed before filing GSTR-9.
- GSTR-9C shall be enabled on the dashboard post filing of GSTR-9
- No. of records either in Table-17 or Table-18 are more than 500 records per table, then offline tool shall be used for filing GSTR-9
- For FY 2020-21, Due Date for filing GSTR-9 & GSTR-9C is December 31, 2021
Source #GST Portal