Non filling of gstr 9 below 1.5 Crore sale

prasad Nilugal (Sr . Accountant and GST Practitioner . )     28 February 2021

As per  the rule 80 (3)  of the CGST rules 2017  , If your Aggregate  turnover  exceeds  2 crore , Shall  get  his accounts  audited , under  sub section 5 of the section 35  and furnish  copy of   annual  audited account  , and reconciliation   statement  duly  certified   in From GSTR 9C 

Aggregate Turnover  as per  section 2(6)  of the CGST  act  as follows  

Aggregate Turnover =  Taxable supply ( No  RCM) ,

                                         Exempt  supply ,

                                         Export supply ,

                                        Inter-sate supply ,

excluding  CGST , SGST , IGST , UTGST . 

DALIP KUMAR (B.Com)     28 February 2021