Everything about GSTR 9 Annual Return under GST

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What is GSTR-9 ?

GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.

The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

 Who need to file Annual Return Form GSTR-9?

GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer, OIDAR Service Providers and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year.

Note:Composition taxpayers are required to file Annual Return in Form GSTR-9A.

Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD

Is GSTR-9 compulsory to be file?

Yes, GSTR-9 mandatory to be filed, Even if a taxpayer have nil transactions in a Financial Year, he still have to file this return.

Due date for filing GSTR9 for the Financial Year 2017-18?

The due date for filing Form GSTR-9 for FY 2017-18 is 30th August, 2019.

What are the pre-conditions for filing Form GSTR-9?

Pre-conditions for filing of Form GSTR-9 are:

  • Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
  • Taxpayer has filed all applicable returns i.e. Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual Return.

Can GSTR-9 be filed nil?

Nil Form GSTR-9 can be filed for the Financial year, if the taxpayer have:-

  • NOT made any outward supply (commonly known as sale); AND
  • NOT received any goods/services (commonly known as purchase); AND
  • NO other liability to report; AND
  • NOT claimed any credit; AND
  • NOT claimed any refund; AND
  • NOT received any order creating demand; AND
  • There is no late fee to be paid etc.

Details to be provide in GSTR-9.

Details are required to be provided in Form GSTR-9 in the following tables:

1. 4.Details of advances, inward and outward supplies made during the financial year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year

2. 5.Details of Outward supplies made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made during the financial year

3. 6.Details of ITC availed during the financial year: To enter/ view the summary of ITC availed during the financial year

4. 7.Details of ITC reversed and Ineligible ITC for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year

5. 8. Other ITC related information: To enter/ view the ITC availed during the financial year

6. 9.Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year

7. 10,11,12&13 Details of the previous Financial Year’s transactions reported in next Financial Year: To enter/ view the summary of transactions reported in next financial year

8. 14. Differential tax paid on account of declaration in table no. 10 & 11: To enter/ view the total tax paid on transactions reported in next financial year

9. 15. Particulars of Demands and Refunds: To enter/ view particulars of demands and refunds during the financial year

10. 16. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis: To enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis

11. 17. HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year

12. 18. HSN wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year

How to file GSTR-9?

A taxpayers can file GSTR9 using both online method and offline tool. The procedure/guide to file GSTR9 is available here.

FAQs on GSTR-9.

Can I revise Form GSTR-9 return after filing?

No, you cannot revise Form GSTR-9 return after filing.

Is there any late fee for late filing of Form GSTR-9?

Yes, there is a late fee for filing of Form GSTR-9 beyond the due date.

 Is there any option to make payment other than late fee (if applicable) in Form GSTR-9?

After filing of your return in Form GSTR-9, you will get a link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment can be made using Form GST DRC-3 functionality only through utilization from Electronic Cash Ledger.

In Form GSTR-9, can additional liability not reported earlier in Form GSTR-3B be declared?

Yes, additional liability not reported earlier at the time of filing Form GSTR-3B can be declared in Form GSTR-9. The additional liability so declared in Form GSTR-3B are required to be paid through Form GST DRC-03.

Can I claim or report any unclaimed ITC through Annual Return?

No. You cannot claim ITC through Form GSTR-9.

What do I need to do if available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?

Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

I got my Registration cancelled in the financial year. Can I file Form GSTR-9?

Yes, the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.  

I have opted for composition scheme in the financial year. Do I need to file Form GSTR-9?
Taxpayers who have opted for the composition scheme need to file Form GSTR-9 for the period during which they were registered as a normal taxpayer.

I opted out of composition scheme in the financial year. Do I need to file Form GSTR-9?

Taxpayer who have opted out from the composition scheme during the relevant financial year is required to file Form GSTR-9 for the period they paid the tax at normal rates.

What is the difference between Form GSTR-9 and Form GSTR-9C?

Form GSTR-9 is required to be filed by every person registered as normal taxpayer irrespective of their turnover.

Form GSTR-9C is required to be filed by every registered person whose turnover has been more than Rs. 2 crores during the financial year. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement as specified under section 44(2) of CGST Act.

I am a regular/ normal taxpayer for part period and composition taxpayer for part period during the financial year. Do I need to file Form GSTR-9 or Form GSTR-9A?

You are required to file both Form GSTR-9 and Form GSTR-9A for the respective period.

The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

For example: If the taxpayer had opted for Composition scheme from 1st July 2017 to 31st Dec 2017, then Form GSTR-9A is required to be filed for such period. And, if the taxpayer had opted out of composition scheme and registered as a normal taxpayer during period say 1st Jan 2018 to 31st Mar 2018, then for such period Form GSTR-9 is required to be filed.

Both Form GSTR-9 and Form GSTR-9A for the respective period are required to be filed for FY 2017-18, in such cases.

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