GSTR 9 – Annual Return under GST

Last Update Date : May 04, 2019
Estimated Read Time: 5 min

The taxpayers registered under GST have to file various returns including an annual return. One such annual return is GSTR 9 which is applicable to a particular category of taxpayers. This guide by earlyGST will help you understand everything you need to know about this return form.

What is GSTR 9?

Form GSTR-9 is the most common annual return under GST which is applicable to the majority of taxpayers. As a taxpayer, you have to file monthly returns to declare the supplies made and received every month. By filing GSTR-9, you consolidate all this information and declare total transactions done in a FY. Other than GSTR-9, there are various other annual return forms applicable to different types of taxpayers.

GSTR 9 Due Date

The due date to file GSTR-9 for FY 2017-18 is 31st December 2018 unless notified otherwise by the government. Now, let’s go through the steps required to fill this form.

How to file GSTR-9

GSTR 9 Filing Process?

Just like all other GST return forms, this annual return form can be filed on the GST Common Portal. However, the facility to file this form has not been enabled yet on the portal. We will update you with the complete filing procedure here once it is possible.

Form GSTR-9 Annual Return Format

GSTR-9 form in pdf format

Click to download sample GSTR-9 Form in PDF Format

GST was implemented on 1st July 2017. Hence, you need to provide the transaction details for the period between July 2017 and March 2018 when you file the annual return for the FY 2017-18. The form can be divided into 6 main parts:

Part I – Basic Details

This is the first section that you need to fill in the Form GSTR-9. Here, you need to give details like financial year (the year for which you are filing the return), GSTIN, legal name and trade name (if any) of the business/taxpayer.

Part II – Details of outward and inward supplies declared during the financial year

In this part of the form, you need to provide the details of all outward supplies and advances received during the FY.

Part III – Details of ITC as declared in returns filed during the financial year

In this section of the form, you should provide the details of ITC declared in returns filed during the financial year. You should also give the details of ITC reversed and ineligible ITC as declared in returns filed during the financial year.

Part IV – Details of tax paid as declared in returns filed during the financial year

In this section of the form, you are required to fill in the details of the actual tax paid during the relevant FY. You can refer to your GSTR-3B forms to fill this section.

Part V – Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier

In this section of the form, you need to mention the details of such transactions of the previous FY which were declared in the returns of April to September of current FY or the transactions declared tum the date of filing of annual return for previous FY, whichever is earlier.

Part VI – Other information

In this part of the form, you need to provide the details of any demands raised or refunds issued by the government, information on supplies received from composition taxpayers, HSN wise summary of outward and inward supplies. You also need to provide the details of late fee payable and paid in this section.

After filling all these parts, you must put your sign in the verification section along with place and date of filing the form.

Penalty for Late Filing of GSTR 9

You must file GSTR-9 on or before the due date to avoid penalty. If you miss the due date, you will end up paying a considerable amount as penalty. You will have to pay a penalty of Rs 200 per day. This penalty consists of Rs 100 penalty under CGST Act and Rs 100 under SGST Act. However, this penalty cannot exceed 0.25% of the total turnover of the taxpayer in the respective state or Union Territory.

Types of Other Annual GST Returns

There are 3 types of annual returns namely GSTR-9, GSTR-9A and GSTR-9B. There is also an audit form named GSTR-9C which must be filed with the annual return in a certain case. Before we discuss GSTR-9 in detail, let’s understand the purpose and eligibility of other three annual return forms.

  • GSTR-9A: If you have opted for the GST composition scheme, you become liable for filing the annual return form GSTR-9A, instead of GSTR-9.
  • GSTR-9B: Similarly, if you are an e-commerce operator who had filed GSTR-8 during the FY, you need to file GSTR-9B as your annual return.
  • GSTR-9C: If your annual turnover exceeds Rs 2 crores, you should file GSTR-9C along with your annual return. In this case, you also need to get your accounts audited.

How can H&R Block help you?

After implementation of GST, the tax compliance requirements changed drastically. As a result, several businesses find it challenging to focus on their business while trying to be GST compliant. This is where we come into the picture. Our team of in-house GST experts can help you meet all the GST compliance requirements right from registration and filing of returns to handling notices.

People also ask

Q. How to revise GSTR-9?

A. You must file this return very carefully as the revision of this form is not allowed. Hence, any error/mistake/omission can only be revised in the next month’s return only when such error/mistake/omission is identified.

Q. Does GSTR-9 require an audit?

A. Yes, it requires an audit if your annual turnover exceeds Rs 2 crores.

Q. Where can you file GSTR 9?

A. Currently, the facility to file GSTR 9 is not available on the GST Common Portal. Once the facility is ready, you can file GSTR 9 on the GSTN website. Alternatively, you can get your annual return filed by GST experts at H&R Block to ensure accuracy and efficiency in return filing.

Q. What is the difference between GSTR 9 and GSTR 9C?

A. GSTR 9 is the annual return to be filed by the taxpayers registered under GST other than input service distributers, casual taxable persons, non-resident taxable persons, & persons paying TDS. On the other hand, GSTR 9C is an audit report to be filed by every registered person with aggregate turnover exceeding Rs 2 crores during the relevant FY. Such taxpayer must get his books of accounts audited by a CA and then file this report.

We hope, this guide answers all the questions you had about GSTR-9 and its filing procedure. You can read our guide on GST returns to learn about other GST returns.

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CA Ankita Mathur
CA Ankita Mathur
Ankita, a Big 4 alumna, is a tax expert at H&R Block (India) with vast experience in managing GST-related business services. An avid traveller, Ankita is a regular contributor to the CAclubindia and loves helping people understand about GST and helping companies be GST compliant.