GSTR 9C

Sir 

9C does not have any late fees. Late fees of Rs 25000 can be imposed with SCN.

Cash flow statement is required in case when it is statutorily required to do.so. 

Hello,

Yes, it can be filed.

It is mandatory to attach the Cash Flow Statement in GSTR 9C. Whether or not the same is prepared in those cases where the same was not mandatory under any other law, its the call of the auditor. In my opinion, the same should be disclosed through observation in GSTR 9C. It would be advisable to prepare the same and attach it.

I hope that this answer satisfies your requirements.

Regards,

CA Hunny Badlani

Yes you can file it after due date with late fine.

Cash flow statement is only compulsory for the organisation who are required to prepare it under any other law.

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Thank you.

Hi

The general penalty for non complained could be levied for late filing of GSTR 9C.

Cash flow shall only be required if the entity is a level 1 entity according to ICAI guidelines for applicability of accounting standards.

- Due date for west bengal is 07.02.2020

-Yes you can file GSTR-9C after due date. Late fees and penalty is likely to be waived. No notification has been issued yet.

Hi,

Same late fee applicable for both GSTR 9 & 9C

The Due date is 07.02.2020.

The due date for GSTR-9C of 2017-18 has been extended to Feb 5 and 7 for different states.

The Question states you are from Kolkata, West Bengal. So, the due date is Feb 7 for you.

Kindly refer Notification No. 6/2020 - Central Tax Dated 3-Feb-2020 for details