53 FAQ on Form GSTR-9 Annual Return hosted by ITC of ICAI
However the ITC has clarified that the views expressed in the FAQ are of the author(s) and ICAI may not necessarily subscribe to the views expressed in the said FAQ. In effect it ends up in being mere personalised views of the author(s).
The FAQ contains 53 questions and answers. It starts from the basics i.e Legal provision for filling GST Annual Return, who is required to file GSTR-9 etc, and progress to questions related to the preparation and compilarion of data for the return and deals with few questions on technical aspects as well before concluding on the penal consequences for failure to file GSTR-9
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