#gstr-9c

Case Summary Case Title: M/s R.T. Pharma v. Union of India & Ors.Court: High Court of Himachal Pradesh, ShimlaPetition No.: CWP No. 4899 of 2024Category: GST – Late fee waiver under Amnesty NotificationDate of Judgment: 21.12.2024Relevant Sections: Sections 44, 47, 74 & 128 of the CGST Act, 2017; Notification No. 07/2023-Central Tax dated 31.03.2023. Facts (Paras 2–3) The petitioner, a…

A. The Law Relevant Sections – CGST Act, 2017 Section 35(5): Every registered person whose turnover exceeds the prescribed limit must get their accounts audited. Section 44(2): Filing of annual return along with a reconciliation statement (Form GSTR-9C). Section 47: Late fee for delay in filing. Relevant Rules – CGST Rules, 2017 Rule 80(3): Audit requirement and filing of reconciliation…

Expert GSTR-9C Late Fee Waiver Guide: Key Dates & Eligibility

Year End Compliance: Complete These Important Tasks Till 31 December 2024 Year End Compliance: The year 2024 is about to end and the new year 2025 will begin in some days. The end days of 2024 are very special, because deadline for completing some important tasks is going to end on 31 December 2024. These include tasks from ITR to savings schemes. (1.) The Income Tax Department started the…

Tax Due Date: Important Income Tax And GST Due Dates on 30/31 December 2024 Tax Due Date: Here is the list of important income tax and GST due dates on 30/31 December 2024 which will help you in timely compliance under the Act. Income Tax 30 December 2024 (1.) Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November,…

Input Tax Credit (ITC) Claiming Last Date If taxpayer has unclaimed Input Tax Credit (ITC) of FY 2023-24, then the last date of claiming the same is near. As per Notification No. 18/2022- Central Tax, Dated 28.09.2022, last date of claiming unclaimed ITC for FY 2023-24 is 30th November 2024. i.e. taxpayer has to claim the unclaimed ITC of FY 2023-24 in GSTR-3B return(s) of FY 2024-25 filed…