|
gptkbp:instanceOf
|
gptkb: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
|
|
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
gptkb:GST_(Goods_and_Services_Tax)
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GSTR-9
|