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Annual Return Section 92 and 94

    What is Annual Return with ROC (Form MGT-7/ MGT-7A)   Form of Annual Return and Signing of Annual Return 1. OPC and Small Company :  CG has prescribed abridged annual return in Form MGT-7A for OPC & small company . Annual Return shall be signed by director and CS of company [if there is no CS, by CS in practice ]. 2.Other Company:  Annual Return shall be signed by CS or director [if there is no CS]. File annual return in Form MGT-7. Note: For private company (which is a start-up and have not committed default u/s 92 & 137), annual return shall be signed by CS or director [if no CS]. Annual Return shall contain following particulars as at close of FY : Its registered office, principal business activities and particulars of holding, subsidiary & associate companies, Its shares, debentures & other securities and shareholding pattern , Details of shares held by or on behalf of Foreign Institutional Investors , Its me...
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Complete Annual Return Guide for Taxpayers

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What is GSTR-9? GSTR-9 is an annual return to be filed every financial year by every GST-registered taxpayer. It includes the summary of all the GST transactions for the year, i.e., ● Total sales incurred ● Total purchases incurred ● Tax paid ● Input Tax Credit (ITC) availed ● Any adjustments or differences As per GST Laws *Section 44* of the CGST Act 2017 read with Rule 80 of the CGST Rules,2017. Annual Return (GSTR-9)  All registered persons, except an Input Service Distributor, a person liable to pay tax under section 51 or section 52, a casual taxable person, and a non-resident taxable person, shall file an annual return for each financial year electronically in such form and manner as may be prescribed. In simple words: Each **GST-registered taxpayer** (other than ISD, TDS deductor, TCS collector, casual or non-resident) is required to **file an annual return (Form GSTR-9) ** for each financial year. Category of Taxpayer Form to be filed ...
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