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.
All registered taxable persons under GST must file GSTR-9. However, the following persons are not required to file GSTR-9:
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 dates is 9 Months from the end of relevant financial year
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.
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.
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.
Filing Nil Form GSTR-9
Filing 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
Note: For HSN codes starting with 99, you are not required to provide UQC and Qty details.
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Filing & Paying Late Fee
Additional Liability &it's Payment
(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.
Post Filing of Form GSTR-9
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.
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.