Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
GST return form
|
| gptkbp:applicablePeriod |
financial year
|
| gptkbp:compatibleWith |
casual taxable persons
composition taxpayers input service distributors non-resident taxable persons |
| gptkbp:contains |
penalties
late fees demands and refunds details of inward supplies details of outward supplies input tax credit availed taxes paid |
| gptkbp:filingDeadline |
31st December of subsequent financial year
|
| gptkbp:filingMethod |
annually
online offline |
| gptkbp:filingPortal |
GSTN portal
|
| https://www.w3.org/2000/01/rdf-schema#label |
GSTR-9
|
| gptkbp:introducedIn |
2017
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:penaltyForLateFiling |
Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST)
|
| gptkbp:prescribes |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
| gptkbp:purpose |
annual return under GST
|
| gptkbp:relatedTo |
gptkb:Goods_and_Services_Tax_Act,_2017
|
| gptkbp:requires |
GST registered taxpayers
|
| gptkbp:subspecies |
GSTR-9A
GSTR-9B GSTR-9C |
| gptkbp:usedIn |
gptkb:India
|
| gptkbp:bfsParent |
gptkb:CGST
gptkb:Goods_and_Services_Tax_(GST)_in_India |
| gptkbp:bfsLayer |
7
|