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GSTR 9 - How to file GSTR 9 annual returns?

  • Highlights

  • GSTR 9 is an annual return form filed by every taxpayer

  • Last date to file GSTR 9 for FY 17-18 is 31 August 2019

  • Prepare your GSTR 9 form by filling details in six parts

  • You can file GSTR 9 online via the GST official website

What is GSTR-9 annual return?

GSTR 9 is an annual return form that is to be filed by every taxpayer registered under GST. This form comprises income and expenditure details for the financial year and consolidates the returns filed in GSTR-1, GSTR-2A and GSTR-3B into one document. Recently, the last date to file this GST annual return form for FY17-18 was extended to 30th November 2019.

Here’s a brief guide on GSTR 9:

Who is liable to file GSTR 9?

Every GST-registered taxpayer must file GSTR 9 once a year. Currently intra-state suppliers and service-sector businesses with annual turnovers over Rs.20 lakh and goods-sector businesses with annual turnovers over Rs.40 lakh need to register for GST.

Here are some individuals who do not need to file GSTR 9:

  • Casual tax persons

  • Enter details such as personal profile type, business name, state, email ID, mobile number and then click on ‘Proceed’.

  • Input service distributors

  • Non-resident taxable persons

  • Individuals paying TDS

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What is the last date to file GSTR 9?

In general, you must file GSTR 9 on or before 31 December of the forthcoming financial year. That said, the date can be extended by the Government. For example, the last date for FY 17-18 is 30th November 2019.

Is there a penalty if you miss filing GSTR 9 on time?

Yes, you incur a penalty of Rs.100 under CGST and Rs.100 under SGST giving you a total of Rs.200 per day. There are no penalty charges on IGST at present. The maximum penalty fee payable is Rs.5,000 and you incur an 18% interest penalty on the outstanding tax payments apart from the late charges.

What are the different types of GSTR 9 forms?

There are 4 types of GSTR 9 forms.

  • GSTR 9: to be filled by taxpayers who are filing GSTR-1 and GSTR-3B.

  • GSTR-9A: To be filed by individuals who have opted for the GST composition scheme.

  • GSTR-9B: To be filed by e-commerce operators who file GSTR 8 during the financial year.

  • GSTR-9C: To be filed by registered taxpayers with aggregate turnovers of over Rs.2 crore.

How to fill the GSTR 9 form

The GSTR 9 form comprises 6 parts divided over 19 sections. Here you need to fill in basic details and data that you can get from your previous filings and books of accounts.

  • Part 1: Here, basic details such as your GSTIN number, legal and trade names details of taxable services and goods are to be filled.

  • Part 2: Here, details pertaining to outward and inward supplies declared during the course of the financial year are to be provided. You can get this data from GSTR 1 and GSTR 3B.

  • Part 3: Here, details of the Input Credit Tax that you filed in returns during the financial year must be entered. You can find this data in GSTR-2A.

  • Part 4: Here details about taxes paid in returns in the financial year must be declared.

  • Part 5: Here, details pertaining to transactions of a previous financial year that are declared in returns of the current financial year are to be provided.

  • Part 6: Here, other information such as HSN summary, late fees and GST demands and refunds should be provided.

Additional read: File your GST return online

How to file GSTR 9

You can file GSTR 9 online, via the GST website. Login to the portal at https://www.gst.gov.in/ and click on Annual Returns. Then download summaries of forms GSTR-1, GSTR-3B, and GSTR-9. Next, enter your tax details in the appropriate tables and fields. Then, preview in Excel or in PDF format a draft of GSTR 9. Then proceed to compute liabilities and pay any late fees that you may have. Finally, file GSTR 9.  

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