GSTR-9 is an annual return filing requirement under the Goods and Services Tax (GST) regime in India. It is a consolidated return that includes all the details of inward and outward supplies made or received during the entire financial year.
What is the GSTR-9 annual return?
GSTR-9 is a yearly return to be filed by registered taxpayers under the Goods and Services Tax (GST) regime. It is a consolidated return that includes all the details of inward and outward supplies made or received during the entire financial year.
GSTR-9 includes the following details:
- Basic details of the taxpayer such as name, address, and GSTIN
- Details of outward supplies made during the financial year, classified as taxable, nil-rated, exempt, and non-GST supplies
- Details of inward supplies received during the financial year, classified as taxable, nil-rated, exempt, and non-GST supplies
- Details of input tax credit (ITC) availed, reversed, and ineligible ITC
- Details of taxes paid during the financial year, such as CGST, SGST, IGST, and Cess
GSTR-9 needs to be filed by all taxpayers who are registered under GST, except those who are eligible for composition scheme (GST CMP-02). The due date for filing GSTR-9 is 31st December of the subsequent financial year. However, for FY 2020-21, the due date has been extended to 28th February 2022.
What is GSTR-9 applicability?
GSTR-9 is an annual return form that has to be filed by every taxpayer registered under the Goods and Services Tax (GST) regime. It consolidates all the details provided in the monthly or quarterly returns filed during the financial year.
Therefore, the applicability of GSTR-9 is on all registered taxpayers under the GST regime, including regular taxpayers, composite taxpayers, and E-commerce operators, except:
- Taxpayers registered under the composition scheme (GSTR-9A is applicable to them).
- Casual taxpayers.
- Non-resident taxpayers.
- Input Service Distributors (ISD).
- Taxpayers who are required to deduct TDS (Tax Deducted at Source) or collect TCS (Tax Collected at Source).
- OIDAR (Online Information and Database Access or Retrieval) service providers who have to pay tax themselves on their services or liable to pay tax under the reverse charge mechanism.
It is essential to note that GSTR-9 is a mandatory compliance requirement, and non-filing or delay in filing can lead to penalties and fines.
GSTR-9 turnover limit
The turnover limit for filing GSTR-9 in India is Rs. 2 crores. GSTR-9 is an annual return that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime. It provides a consolidated summary of all the monthly or quarterly returns filed during the financial year.
It is important to note that GSTR-9 is applicable to regular taxpayers who are registered under GST. It is not applicable to composition scheme taxpayers, non-resident taxpayers, input service distributors, or persons paying tax under the TDS (Tax Deducted at Source) mechanism.
Also, it is mandatory for taxpayers with an aggregate turnover of more than Rs. 2 crores to get their accounts audited by a chartered accountant or a cost accountant and file a reconciliation statement (GSTR-9C) along with GSTR-9.
| Sales | GSTR 9 | GSTR 9C |
| Up to 2 Cr | Optional | N/A |
| More than 2Cr. – 5 Cr | Filling is mandatory | Optional (Benefit Given) |
| More than 5Cr | Filling is mandatory | Filling is mandatory |
GSTR-9 due date
The due date for filing GSTR-9 (annual return) under the Goods and Services Tax (GST) regime is 31st December of the subsequent financial year. For example, for the financial year 2021-22, the due date for filing GSTR-9 will be 31st December 2022.
However, it is important to note that the due date for filing GSTR-9 for the financial year 2019-20 was extended multiple times due to the COVID-19 pandemic. Therefore, taxpayers should keep themselves updated with any notifications or announcements made by the government regarding the due date for filing GSTR-9. It is always advisable to file the return well before the due date to avoid any last-minute glitches and penalties.
GSTR-9 late fees
The late fee for GSTR-9 (annual return) under the Goods and Services Tax (GST) regime is Rs. 100 per day (Rs. 50 each for CGST and SGST) up to a maximum of 0.25% of the taxpayer’s turnover in the state or union territory.
If a taxpayer fails to file GSTR-9 within the due date, a late fee of Rs. 100 per day will be applicable from the due date until the date of filing, subject to a maximum of 0.25% of the taxpayer’s turnover in the state or union territory.
It is important to note that the late fee for GSTR-9A (annual return for taxpayers registered under the composition scheme) and GSTR-9C (reconciliation statement) is also Rs. 100 per day (Rs. 50 each for CGST and SGST) up to a maximum of 0.25% of the taxpayer’s turnover in the state or union territory.
It is advisable to file the return within the due date to avoid any late fees and penalties. However, if the return is filed after the due date, the late fees can be paid along with the return.
GSTR 9 Types
There are 4 types of annual returns under the GST law. They are:
- GSTR 9 must be filed by regular registered, taxpayers who fileGSTR 1andGSTR 3B.
- GSTR 9Amust be filed by registered, composite dealers (composition scheme).
- GSTR 9B must be filed by e-commerce operators who collect tax at source and have filedGSTR 8for the financial year.
- GSTR 9Cis an audit form that must be filed by all taxpayers whose aggregate turnover exceeds Rs.2 crores in a financial year and is liable to get their annual reports audited.
What are details required in GSTR-9 filing?
GSTR-9 is an annual return form that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime. The following are the details required to be filled in GSTR-9:
- Basic details: This includes the GSTIN (Goods and Services Tax Identification Number), legal name of the taxpayer, trade name (if any), financial year for which the return is being filed, and the date of filing.
2. Details of outward and inward supplies: This section requires the taxpayer to provide a consolidated summary of all the outward and inward supplies made during the financial year for which the return is being filed.
In Section 4:-“You need to fill in the details of advances, purchases, and sales supplies that are subject to tax. Please enter the taxable value, CGST, SGST, IGST, and cess value for each transaction.”
In Section 5:- “You need to provide details of sales supplies for which tax is not payable, based on the returns filed during the financial year. Please fill out the relevant information, including the taxable value, central and state tax, integrated tax, and cess value for each transaction.”
Details of input tax credit (ITC) availed and reversed: This section requires the taxpayer to provide details of ITC availed on inputs, input services, and capital goods, as well as the amount of ITC reversed during the financial year.
“In Section 6, you need to provide details of the Input Tax Credit (ITC) you have availed, as declared in the returns filed during the financial year. Please enter the central and state tax, integrated tax, and cess value for each transaction as required.”
“Section 7 requires you to provide details regarding the reversed Input Tax Credit (ITC) and ineligible ITC, including the central and state tax, integrated tax, and cess value for each transaction as applicable.”
- A. As per the reversal of ITC in cases of non-payment of consideration (Rule 37).
- B. As per the procedure for distribution of ITC by the ISD (Rule 39).
- C. As per ITC with respect to inputs or input services and reversal (Rule 42).
- D. As per ITC with respect to capital goods and reversal (Rule 43).
- E. With respect to the blocked credits under GST (Section 17(5)).
- F. The reversal of credit mentioned in TRAN-I.
- G. The reversal of credit mentioned in TRAN-II.
- H. Specifications of any other reversals.
- I. The total reversed ITC mentioned in lines A to H above.
- J. The net ITC available for utilization (section 6 line O minus section 7 line I)
“Section 8 requires you to provide other information related to Input Tax Credit (ITC), including the central and state tax, integrated tax, and cess value for each transaction as applicable.”
Details of tax paid: This section requires the taxpayer to provide details of tax paid under various heads, such as CGST (Central Goods and Services Tax), SGST (State Goods and Services Tax), IGST (Integrated Goods and Services Tax), and Cess.
Particulars of the transactions for the previous financial year declared in returns of April to September of current FY or up to the date of filing of annual return for previous FY: This section requires the taxpayer to provide the details of transactions declared in the returns filed for the period between April to September of the current financial year or up to the date of filing of the annual return for the previous financial year, whichever is earlier.
Other information: This section requires the taxpayer to provide any other relevant information, such as demands and refunds, HSN (Harmonized System of Nomenclature) summary of outward and inward supplies, and late fees paid, among others.
In Section 16, you need to provide details of supplies received from composition taxpayers, deemed supplies under Section 143, and goods sent on approval basis but not returned. Please fill in the relevant taxable value, central and state tax, integrated tax, and cess value for each transaction as applicable.”
“Sections 17 and 18 :-require you to provide HSN-wise details for both sales and purchase supplies, along with corresponding tax details and HSN codes.”
“In Section 19:- you need to provide details of payable and paid late fees related to central and state taxes.”
It is important for taxpayers to ensure that all the details are filled accurately and completely to avoid any penalties or legal action by the tax authorities.
“Before filing the GSTR-9 return, it is necessary to sign and authenticate the return either through a digital signature certificate (DSC) or by using an Aadhar-based signature verification mechanism.”
Read More: How to File GSTR-3B Form Filing? Details in easy way
How to file GSTR-9 step by step
Here are the step-by-step instructions for filing GSTR-9:
Step 1: Log in to the GST portal (www.gst.gov.in) using your credentials.
Step 2: Navigate to the ‘Returns’ section and select ‘Annual Returns’ under the ‘Returns Dashboard’ tab.
Step 3: Select the financial year for which you want to file GSTR-9.
Step 4: The system will auto-populate the GSTR-9 form. Review the form and make any necessary changes or corrections as per details information mentioned above section.
Step 5: All explationation given above, Fill in the details in each section of the form, including basic details, supplies and inward supplies, ITC received and ITC claimed, etc.
Step 6: Once you have filled in all the details, verify the form using the ‘Preview’ button.
Step 7: Once you have verified the form, submit it using the ‘File GSTR-9’ button.
Step 8: After submission, a success message will appear on the screen, along with an acknowledgement number.
Step 9: You can download and save a copy of the acknowledgement for future reference.
It is important to note that GSTR-9 cannot be revised once it has been filed. Therefore, taxpayers are advised to review the form carefully and ensure that all details are accurately filled in before submitting it. Additionally, taxpayers are advised to file GSTR-9 before the due date to avoid any additional costs or penalties.
GSTR-9 Extension
GSTR-9 is an annual return form that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime. The due date for filing GSTR-9 for a particular financial year is 31st December of the subsequent financial year.
The extension of the due date for filing GSTR-9 is granted by the GST department on a case-to-case basis, and the reasons for the delay in filing need to be explained in the application. The extension period may vary based on the discretion of the GST department.
It is important to note that the extension of the due date for filing GSTR-9 does not absolve the taxpayer from paying any applicable interest or penalty for the delay in filing. Therefore, taxpayers are advised to file GSTR-9 within the due date or as early as possible to avoid any additional costs or penalties.
GSTR-9 Amnesty scheme
The GST Council, which is the apex decision-making body for the Goods and Services Tax (GST), has not announced any amnesty scheme for GSTR-9.
GSTR-9 is an annual return that needs to be filed by every registered taxpayer under GST. It contains the details of all the supplies made and received during the financial year for which the return is being filed.
However, in the past, the GST Council has announced various amnesty schemes for other GST-related compliance requirements such as the GSTR-1 and GSTR-3B returns. These schemes were introduced to provide relief to taxpayers who faced difficulties in meeting the compliance requirements due to various reasons such as technical glitches in the GST portal, lack of awareness of the compliance requirements, etc.
If the GST Council announces any amnesty scheme for GSTR-9 in the future, the details of the same will be communicated through official channels such as the GST portal or the official website of the GST Council. It is advisable for taxpayers to regularly check these channels for updates and notifications related to GST compliance.
FAQ’s
Can I revise GSTR-9 which has been filed?
Yes, you can revise your GSTR-9 form which has been filed. The GST law allows taxpayers to revise their GSTR-9 return form in case they have made any errors or omissions while filing the original return.
Here are the steps you need to follow to revise your GSTR-9:
1. Log in to the GST portal using your credentials.
2. Go to the ‘Services’ tab and click on ‘Returns’.
3. Click on ‘Annual Return’ and select the financial year for which you want to revise the return.
4. Click on the ‘Prepare Online’ button and make the necessary changes in the form.
5. Once you have made the required changes, click on the ‘Preview’ button to review your revised GSTR-9 form.
6. If you are satisfied with the changes, click on the ‘Submit’ button.
7. After submission, the revised GSTR-9 form will be available for download in PDF format.
It is important to note that you can only revise your GSTR-9 form once, and any changes made will reflect in your GST records. Additionally, any additional tax liability that arises as a result of the revision must be paid along with applicable interest and late fees, if any.
What is the difference between Form GSTR-9 and Form GSTR-9C?
Form GSTR-9 and Form GSTR-9C are two different types of return forms that are required to be filed by registered taxpayers under the Goods and Services Tax (GST) regime in India. Here’s the difference between the two:
1. Form GSTR-9: GSTR-9 is an annual return form that needs to be filed by every registered taxpayer who is registered under GST. It contains details of all the supplies made, input tax credit claimed, tax paid during the financial year, and any other relevant information related to the business. It is a summary of all the monthly/quarterly returns filed during the financial year.
2. Form GSTR-9C: GSTR-9C is a reconciliation statement that needs to be filed along with the annual return form GSTR-9. It is a certification of the accuracy of the financial statements that are provided in GSTR-9. A qualified chartered accountant or cost accountant is required to certify the accuracy of the GSTR-9C.
In summary, while GSTR-9 is a summary of all the monthly/quarterly returns filed during the financial year, GSTR-9C is a reconciliation statement that provides a certification of the accuracy of the financial statements provided in GSTR-9. Both forms are important and need to be filed by registered taxpayers to comply with the GST law.
Is it mandatory to file Form GSTR-9?
Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers. It may, however, be made optional for taxpayers having AATO up to a certain threshold, from time to time.
Is there any Offline Tool for filing Form GSTR-9?
Yes. Form GSTR-9 return can be filed through offline tool. Clickherefor details.