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GST Annual Return

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  • Includes:
    • Filing of Form 9 or 9C whichever is applicable.
  • Excludes:
    • GST Audit Fee.

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FORM 9

Form GSTR-9 is an annual return to be filed by the businesses registered under GST. In Form GSTR-9, you need to declare the consolidated details of outward supplies, inward supplies, GST payable and ITC claimed for the previous financial year. For the previous financial year 2017-2018 and F.Y. 2018-2019, you need to furnish the consolidated details of supplies made or received from July 2017 to March 2018 and 2018-2019.

The annual GST Return filling consists of different returns forms. Basis of the GST registration type and annual turnover, the businesses need to file the applicable annual GST return form.

  • GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B
  • GSTR-9A: should be filed by the persons registered under composition scheme under GST
  • GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return

Who is required to file GSTR-9?

All registered taxable persons under GST must file GSTR-9. However, the following persons are not required to file GSTR-9:

  • Taxpayers opting Composition Scheme
  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS

Important Note: For businesses Whose aggregate turnover in a financial year does not exceed 2 crore rupees, filing of GSTR-9 is made optional. This means those who have not furnished the annual return so far and if they choose not to file, it will be deemed to be furnished on the due date.

Due date for filing GST Annual Return FORM GSTR-9 and GSTR-9C

Due dates is 9 Months from the end of relevant financial year

Late Fee

If the GSTR-9 return is not filed on time, then a penalty of INR 100 per day under CGST & INR 100 per day under SGST shall be levied i.e. a total of INR 200 per day. However, the maximum of such a penalty will be an amount calculated at a quarter percent of the total taxpayer turnover in the respective State or Union Territory.

Revision of GSTR-9

Form GSTR-9 once filed cannot be revised. It’s recommended to carefully check the values auto-populated in the annual returns, match with books of accounts and accordingly make suitable corrections before filing Annual GST Return in form GSTR-9.

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General Return Related FAQ’s

Form 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.

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

Note:

  • Composition taxpayers can file Annual Return in Form GSTR-9A.
  • Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers.

Form GSTR-9 is required to be filed by every person registered as normal taxpayer. However, certain class of taxpayers may be exempted from filing Form GSTR-9 by way of Notifications issued by Government of India from time to time. Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time. 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.

Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers.
Opt in and Opt out of composition & Form GSTR-9

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

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 April to 31st December, then Form GSTR-9A is required to be filed for this period. And, if the taxpayer had opted out of composition scheme and registered as a normal taxpayer during period say 1st January to 31st March, then for this period Form GSTR-9 is required to be filed.

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

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.

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.
Pre-conditions of 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.

Filing Nil Form GSTR-9

Nil Form GSTR-9 can be filed for the Financial year, if you 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.

Filing Form GSTR-9

Navigate to Services > Returns > Annual Return to file Form GSTR-9.

Yes. Form GSTR-9 return can be filed through offline tool.

The due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.

Yes, date of filing of Form GSTR-9 can be extended by Government through notification.

Form GSTR-9 return is required to be filed at GSTIN level i.e. for each registration. If taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file annual return for each registrations separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.

No. You cannot file return in Form GSTR-9 without filing Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant financial year.
Entering Details in Tables of Form 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

You are required to provide/ update details only in those tables which are relevant to your business

Below tables in Form GSTR-9 has auto-populated data, from already filed Form GSTR-1 and Form GSTR-3B of the relevant financial year:
  • 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable
  • 5. Details of Outward supplies made during the financial year on which tax is not payable
  • 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
  • 6G- Input Tax credit received from ISD
  • 6K- Transition Credit through TRAN-I (including revisions if any)
  • 6L- Transition Credit through TRAN-II
  • 9. Details of tax paid as declared in returns filed during the financial year

Below table in Form GSTR-9 has auto-populated data, from Form GSTR-2A of the relevant financial year:
  • Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)

Yes, you can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:
  • Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
  • Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
  • Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column)

Yes, you can enter two digit codes for all HSN codes, including codes starting with code 99, in Form GSTR-9.

Note: For HSN codes starting with 99, you are not required to provide UQC and Qty details.

Yes, you can enter negative amount in Form GSTR-9.
Form GSTR-9 & Consolidating Summary

Yes, taxpayer can download the system computed values for Form GSTR-9 in PDF format. This will help the taxpayer to use it for reference while filling Form GSTR-9.

Yes. Consolidated summary of all filed Form GSTR-1 statement for the relevant financial year is available for download in PDF format.
Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1 SUMMARY (PDF) option.

Yes. Consolidated summary of all returns filed in Form GSTR-3B for the relevant financial year is available for download in PDF format.
Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-3B SUMMARY (PDF) option.

Yes, taxpayer can download the document wise details of Form GSTR-2A, which has been considered for determining the values for Table 8A in Form GSTR-9, in Excel format. The details of Table B2B, B2BA, CDNR and CDRA will be available in the downloaded excel. This will help the taxpayer in reconciling the values of Table 8A and will facilitate in filling Form GSTR-9.

Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8ADOCUMENT DETAILS option.

In case, the file size of excel is large, the same will be available in multi parts to ensure that the documents are easily downloaded.

The details of Table B2B, B2BA, CDNR and CDNRA will be available in the downloaded excel. This will help the taxpayer in reconciling the values of Table 8A and will facilitate in filling Form GSTR-9.

Filing & Paying Late Fee

Yes. You can change/edit the details before filing of Form GSTR-9 return. However, the auto-populated data will not be editable in the following fields.
  • Table no. 6A: Total amount of input tax credit availed through Form GSTR-3B (sum total of Table 4A of Form GSTR-3B)
  • Table no. 8A: ITC as per Form GSTR-2A (Table 3 & 5 thereof).
  • Table no. 9 (Except tax payable column)

After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.

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

Once the status of Form GSTR-9 is Ready to File and liabilities are calculated, 19. Late fee payable and paid tile gets enabled for filing of Form GSTR-9 by the taxpayer.

No. You can’t file Form GSTR-9 without payment of late fee for Form GSTR-9, if same is filed after the due date.

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 utilisation from Electronic Cash Ledger.

Additional Liability &it's Payment

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.

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

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.

File button gets enabled only if you have-
  • No ‘Additional cash (which) is required’ to pay for late fees, if any.
  • Clicked on ‘Preview Draft GSTR-9 PDF’ button to review the details entered.
  • Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

It is not mandatory to click on "Preview Draft GSTR-9 Excel" button to enable "FILE GSTR-9" button for filing of return.
Previewing & Signing Form GSTR-9

You can file Form GSTR-9 using DSC or EVC.

(a) Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

(b) Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

In case, records (or data as submitted while filing Form GSTR-9) are processed with error or are under processing at the back end, a warning message is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back to Form GSTR-9 and take action on those records for making corrections.

Yes, you can view/download the preview of Form GSTR-9 in PDF and Excel format by clicking on ‘PREVIEW DRAFT GSTR-9 (PDF)' and ‘PREVIEW DRAFT GSTR-9 (EXCEL)' button before filing Form GSTR-9 on the GST Portal.

Post Filing of Form GSTR-9

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

After Form GSTR-9 is filed:
  • ARN is generated on successful filing of the return in Form GSTR-9.
  • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9 will be available for view/download in PDF and Excel format.

You need to file your annual returns for both Old GSTIN and New GSTIN.

For financial year 2019-20, the Annual Return for the period upto 31st December, 2019 is to be filed for the old GSTIN and for the period from 1st January 2020, the Annual Return for the period upto 31st March, 2020 is to be filed for the new GSTIN.

You need to file your annual returns for both Old GSTIN and New GSTIN for financial year 2020-21.

For financial year 2020-21, the Annual Return for the period upto 31st July, 2020 is to be filed for the old GSTIN and for the period from 1st August 2020, the Annual Return for the period upto 31st March, 2021, is to be filed for the new GSTIN.

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