ððð ðð 2024â25, ððð ð
ðð ð
ððð ðð ðððð ðšððððð ð®ðºð» ð¹ðððððð ðð
ð³ððð ð«ððð ðð ðððð ð®ðºð»ð¹-9 & ð®ðºð»ð¹-9ðª
â¡ïž 31ðð ð«ððððððð 2025
ð¢ðððð-9: Annual return (applicable where turnover exceeds â¹2 crores).
ð¢ðððð-9ð: Reconciliation statement (applicable where turnover exceeds â¹5 crore).
Filed after filing all monthly/quarterly returns for FY 2024-25
â ïž ðððð ðððð¬ (ð¢ð ððð¥ðð²ðð):
ð¢ðððð-9: â¹200 per day (â¹100 CGST + â¹100 SGST), capped at 0.5% of turnover.
ð¢ðððð-9ð: No separate late fee, but non-filing can attract scrutiny & notices.
Vidhu Duggal & Company
GST GSTR-9 annualretuen turnover GSTR3B notice litigation penalty CAVidhuDuggal
