ICAI News – The J&K Branch of NIRC of The Institute of Chartered Accountants of India (ICAI) organised a seminar on “GSTR-9, GST Litigations” to guide businesses, chartered accountants, and taxpayers on annual GST compliance and handling disputes under GST law.
The seminar covered key topics — including requirements for filing the annual return under Form GSTR-9, reconciliation procedures, common errors, audit-readiness, and strategies to avoid or handle GST litigations.
What is GSTR-9 and who needs to file it
Form GSTR-9 is the annual return that regular GST-registered taxpayers must file each year. It consolidates all outward and inward supplies, tax paid, input tax credit (ITC), refunds, and demand/adjustments for the financial year.
Not all taxpayers are required to file GSTR-9. It generally applies to “normal” taxpayers — not for composition scheme taxpayers, casual taxable persons, non-residents, or certain categories like ISD/OIDAR service providers.
Also, where a taxpayer was a regular taxpayer for part of the year and composition taxpayer for another part, both GSTR-9 and (if relevant) GSTR-9A may be required.
Importance of the Seminar: Compliance & GST Litigation
Filing GSTR-9 correctly is vital — it ensures accurate disclosure of annual sales, purchases, ITC claimed or reversed, tax liabilities, and helps avoid wrong claims or mismatches that could invite notices or litigation. The seminar helps attendees understand how to reconcile data from monthly/quarterly returns (like GSTR-1, GSTR-3B) with annual data, reducing chances of penalties or legal issues.
The seminar also addressed common pitfalls — such as incorrect reporting of exempt/non-GST supplies, reversal and reclamation of ITC, misreporting HSN-wise summary, and other frequent mistakes that have led to disputes or litigation for many businesses.
Recent Updates and Practical Guidance
As the GST laws evolve, the tax regulator and ICAI’s GST & Indirect Taxes Committee regularly issue updates and guidance. For example, ICAI recently released an updated “Technical Guide on GST Annual Return (Form GSTR-9)” which reflects all amendments. This guide helps taxpayers comply accurately and avoid mistakes.
Also, due to threshold limits, small businesses (those with turnover below specified limits) may be exempted from filing GSTR-9 — a fact clarified in recent GST notifications and highlighted by ICAI in its guidance.
Who Should Attend / Read This
- Chartered Accountants and tax professionals seeking clarity on annual GST compliance.
- Business owners who were regular GST-registered during the financial year.
- Entities transitioning into or out of composition scheme during the year.
- Anyone wanting to avoid GST-related legal issues, audits, or litigations by proper filing.
The “ICAI organised seminar on GSTR-9, GST litigations” stands as a timely and practical initiative. With frequent changes in GST laws, annual returns and audits, and risk of litigation — accurate filing remains paramount. This seminar offers clear guidance on compliance, reconciliation, error avoidance, and navigating potential disputes.
Filing GSTR-9 properly — using resources and guidance from ICAI — not only ensures compliance but also helps protect businesses from legal and financial risks under GST.
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