Our courses offer a good compromise between the continuous assessment favoured by some universities and the emphasis placed on final exams by others.
The GSTR 9 is a GST annual return form to be filed by the regular taxpayer once a year with all the consolidated details of SGST, CGST and IGST paid during the year. Here, SAG Infotech Pvt. Ltd. briefs all the details and rules and regulations for GSTR 9 online filing along with step-by-step compliance procedure.
Get to know all the related information of GST return 9 annual filing procedure, format, eligibility & rules along with proper screenshots and filing guidance at each and every step. For any query and question, ask our experts and professional chartered accountants which will resolve all your doubts as soon as possible. The eligible taxpayers can download and view the GSTR 9 form in PDF format.
Note: Filing of form GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods for FY 2017-18 and FY 2018-19 by GST Council 37th meeting. Read Official Press Release
Latest News/Updates of GSTR 9
Who is Required to File?
Different Sorts of Annual GST Returns
Due Dates Extension & Penalty Norms
How to File?
GSTR 9 Filing By Gen GST Software
GSTR 9 General Queries
GSTR 9 Offline Tool
Here, we are going to discuss the complete GST Annual Return form under the goods and services tax.
Latest News/Updates of GSTR 9 Form
The central board of the indirect taxes department has once again revised the due date of GSTR 9 & 9C.
GST Annual Return (GSTR 9, 9A & 9C) May Be Discarded For Small Taxpayers (the notification may be disclosed by GST Council in the next 37th meeting). More
Easy Guide to GSTR 9C Part II Reconciliation of Gross Turnover. More
Simplify GSTR 9 Filing by CBIC
4B To 4E now be filled net of Credit Notes, Debit Notes and Amendments, Rather than separate reporting in 4I, 4J 4K & 4L;
Furthermore, Table 5A to 5F now be inserted with net of Credit Notes, Debit Notes and Amendments, Rather than reporting in individually in 5H, 5I, 5J & 5KJ;
If Table 5D, 5E & 5F (exempted, nil rated and Non-GST supply) – Single figure can be filed corresponding to EXEMPTED in 5D;
Table 6 – ITC availed through the FY
In Table 6B, 6C, 6D & 6E the registered person can report the complete input tax credit below the “inputs” row only;
Table 7 – ITC Reversal
Parts of table 7A to 7E can be listed under 7H (Other Reversal);
But, TRAN I & II reversal has to be listed respectively;
Table 8 – Other ITC related data
The registered taxpayer can upload the items for the entries in Table 8A to 8D (Reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (sans the CA certification);
Table 15, 16, 17 & 18 (HSN summary also) is not mandatory
Meaning of Filing GSTR 9 (GST Annual Return Form)
It is meant for a return form which is required to be filed once in a year by the regular taxpayers concerning GST regime. It is further categorized in IGST, SGST, and CGST. Under the heads, the taxpayers fill information about supplies made and received in a year separately. It is a consolidated form which comprises the details mentioned in the monthly/quarterly returns in a year.
Who is Required to File GSTR 9 (GST Annual Return Form)?
All the registered regular taxpayers are required to file a form under the GST regime except below list:
Taxpayers opting composition scheme
Casual Taxable Person
Non-resident taxable persons
Persons paying TDS
Input service distributors
What are Different Sorts of Annual GST Returns?
Different kinds of annual return under GST:
GSTR-9 Annual Return Form: The regular taxpayer who files 1 and 3B forms are required to file the GSTR-9.
GSTR-9A: The composition scheme holder under GST is required to furnish GSTR-9A.
GSTR-9B: All the e-commerce operators who have filed GSTR-8 are required. to file GSTR-9B in a financial year.
GSTR-9C: The taxpayers whose annual turnover cross Rs. 2 crores are required to file GSTR-9C in a financial year. All those taxpayers are needed to obtain the accounts to be audited and furnish a copy of reconciliation statement of tax already paid, audited annual accounts and tax payable according to the audited accounts with GSTR-9C.
Due Date Extension for Filing GST Annual GSTR 9 Return Form
Once again, the CBIC department has extended the due date of GSTR 9 annual return form for both financial year (Read Press Release)
Financial Year 2017-18 – 31st December 2019
Financial Year 2018-19 – 31st March 2020
Note: “Central Board of Indirect Taxes & Customs (CBIC) notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.”
Penalty Norms When you Miss the Due Date of GSTR-9 Filing
As per the penalty provisions of GSTR-9 annual return form, the taxpayer has to pay Rs. 200 per day as a penalty in which Rs. 100 consist of SGST and Rs. 100 for CGST. Also, it is to be noted that the total penalty cannot exceed 0.25% of the total turnover on which the said penalty is being levied.
GST Annual Return Form Major Revisions By Council’s 31st Meeting
Change of headings in the forms to specify that the return in FORM GSTR 9 FORM GSTR-9A would be related to supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’
FORM GSTR-1 & FORM GSTR-3B returns are required to be filed before the filing of return FORM GSTR-9 & FORM GSTR-9C
FORM GSTR 9 & FORM GSTR-9C cannot be used to avail ITC
The information would be auto-populated in Table 8A of FORM GSTR-9 for all invoices pertaining to previous FY (irrespective of the month in which such invoice is reported in FORM GSTR-1)
Value of “non-GST supply” including the value of “no supply” may be reported in Table 5D, 5E, and 5F of FORM GSTR-9
How to GSTR 9 Return Offline Tool (v1.1)
The main purpose behind inventing and designing an excel based GSTR-9 offline tool is to facilitate the taxpayer in the offline preparation of the GSTR-9 return. To download the utility, there are some systems requirements. So, before downloading the same, we must ensure that our system is compatible.
Compatibility ensures the smooth functioning of the tool. Make sure that you have Operating system – Windows 7 or above and Microsoft Excel 2007 & above, installed in your system.
GSTR 9 Annual Return Form- Complications & Sorting Out Tips
There are many difficulties with Form GSTR 9 and bewilderment with its format which was released in September last year (2018). The most difficult problem with this Form is that the information would not get auto-populated in this Form, despite the fact that the same information has been filed previously in the monthly and quarterly akin periodic returns. To ease and simplify the process of filing an annual return, the GSTN revamped the form and thus sorted out most of the inconveniences. But still, there are some issues which remained unresolved. We are presenting those issues with some suggestions to sort them out.
GSTR 9 requires HSN which was not required while filing GSTR 3B: In the Annual Return Form GSTR- 9, HSN of inward supplies is needed although it was not needed while filing monthly GSTR 3B. The HSN summary is mandatory to be reported only for those HSN which accounts for the minimum 10% of the total inward supplies.
Suggestion: The reporting of HSN of inward supplies becomes irksome if not maintained previously. But we have a solution for this, GenGST fills the table 18 in the GSTR 9 automatically. Table 18 consists of HSN codes of the inward supplies which get automatically filled from the purchase register by GenGST software.
Details of ITC needs to be mentioned as Inputs/Input services/ Capital Goods: An isolated detail of availed ITC needs to be mentioned as Inputs/Input services/ Capital Goods in the Form GSTR 9.
Suggestion: The division of ITC availed as Inputs/Input services/ Capital Goods in the Form GSTR 9. Will take the assessee back to rework on the accounting entries because of the absence of these details in the periodic returns. Here, Gen GST facilitates the assessee to report this bifurcation with ease in the GSTR 9 while filing it.
Reporting of altered transactions: In the Annual Return Form GSTR- 9, we need to report the altered transactions of the FY 2017-18 filed in the current FY returns’ of April to September or till the annual return filing of FY 2017-18 i.e. 31 Dec 2018, whichever is earlier.
Suggestion: Gen GST has a feature of reconciliation and reporting through which it reconciles the altered transactions of FY 2017-18 filed in the current financial year and report the same in the annual return accordingly.
How to File the GST Form GSTR 9 Annual Return with Latest Format
The GSTR 9 is divided into six parts and 19 tables and the most important thing as suggested by CBIC that there is no revise facility on the GST Portal.
Here you go:
Part I: Basic Details has the following three sections and four tables:
1. Financial Year for which return is being filed.
Note: For FY 2017-18, it will contain details for July 2017 to March 2018 period.
2. GSTIN of the taxpayer
3A Legal Name of the registered person
3B Trade Name (if any) of the registered business