GSTR-9- What is GSTR-9 ?, Who Should File GSTR-9 ? Due Date, Format

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GSTR-9

GSTR-9 is an annual return. It is to be filed by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. GSTR-9 Return to be filed once, for each financial year.

GSTR-9 is to be filed by all taxpayers registered under GST, including the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year, except the following:

  • Composition taxpayers (Required to file Annual Return in Form GSTR-9A).
  • Casual Taxable Person (Not required to file Annual Return).
  • Input Service Distributor (Not required to file Annual Return).
  • Non-Resident Taxable Person (Not required to file Annual Return).

The due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.

Note:

  • As per The  37th GST Council Meeting , GSTR-9 filing optional for businesses with turnover up to Rs.2 crore in FY 17-18 and FY 18-19.
  • As per The 39th GST Council Meeting, The due date for filing GSTR-9 (Annual Return) for FY 2018-19 is extended to 30th June 2020.

Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers.

Note: As per The  37th GST Council Meeting , GSTR-9 filing optional for businesses with turnover up to Rs.2 crore in FY 17-18 and FY 18-19.

 Nil GSTR-9 can be filed for the Financial year, If Taxpayer have not:

  • Received any goods/services (commonly known as purchase); AND
  •  Made any outward supply (commonly known as sale); AND
  • Other liability to report; AND
  • Claimed any credit; AND
  • Claimed any refund; AND
  • Received any order creating demand.

Note: *There is no late fee to be paid .

GSTR-9 is required to be filed by every person registered as normal taxpayer irrespective of their turnover.

But GSTR-9C is required to be filed by every registered person whose turnover has been more than Rs. 2 crores during the financial year.

These taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement as specified under section 44(2) of CGST Act.

The Taxpayer need to file both GSTR-9 and GSTR-9A for the respective period.

The period during which the taxpayer remained as composition taxpayer, required to file GSTR-9A.

 The period for which the taxpayer is registered as normal taxpayer, require to file GSTR-9.

For example:

  • If the taxpayer had opted for Composition scheme from 1st July 2017 to 31st Nov 2017, then GSTR-9A is required to be filed for such period.
  • If the taxpayer had opted out of composition scheme and registered as a normal taxpayer during period say 1st Dec 2017 to 31st Mar 2018, then for such period GSTR-9 is required to be filed.

Note:

In such cases, Both Form GSTR-9 and Form GSTR-9A for the respective period are required to be filed for FY 2017-18.

GSTR-9 is required to be filed  for each registration. If taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, then the taxpayer is required to file annual return for each registrations separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.

No, Taxpayer cannot file GSTR-9 without filing  GSTR-1 and GSTR-3B for all applicable periods during the relevant financial year.

How To Prepare and File GSTR-9 ?

  • Visit on  “www.gst.gov.in” URL will be directed to GST home page.
  • Login to the GST Portal with valid details
  • Go to ‘Returns Dashboard’ and click ‘Annual Return’ or Click the Services > Returns > Annual Return command.
  • File Annual Returns page will be  displayed. Select the Financial Year for which you want to file the annual return from the drop-down list.
  •  Click the SEARCH button.
  • The File Returns page will be displayed
  • Read the important message in the boxes carefully.
  • This page displays the due date of filing annual return, by giving relevant information in separate tiles by the taxpayer. In the GSTR-9 tile, click the PREPARE ONLINE button.

    List of  question is displayed. Taxpayer need to answer this question whether you want to file nil annual return for that particular financial year or not, to proceed further to the next screen.

    Note:

    Nil annual return can be filed by you for a particular financial year, if you have not:

    •  Made any outward supply (commonly known as sale); AND
    • Received any goods/services (commonly known as purchase); AND
    • Other liability to report; AND
    • Claimed any credit; AND
    • Claimed any refund; AND
    • Received any order creating demand
    • There is no late fee to be paid etc.

In case of Yes (File Nil Return):

  • Select Yes for option 1 to file nil return.
  •  Click the NEXT button, click on compute liabilities and proceed to file.

In case of No:

  • Select No for option 1 to file GSTR-9 return.
  • Click the NEXT button.

Note: The option for No is pre-filled in case the data from Form GSTR-1 and Form GSTR-3B returns is auto-populated in Form GSTR 9 being filed by you.

The GSTR-9 Annual Return for Normal Taxpayers page is displayed.

NotePlease read the important message in the boxes “Steps to prepare GSTR-9 return online” carefully.

 

GST Portal will calculate Form GSTR-9 values in different tables, based on Form GSTR-1 and Form GSTR-3B filed by you. These are available as download in PDF format.

 

Click on  DOWNLOAD GSTR-9 SYSTEM COMPUTED SUMMARY (PDF) to download system computed GSTR-9 in PDF format.

NoteGST Portal will calculate GSTR-9 values in different tables, based on Form GSTR-1 and Form GSTR-3B filed by you. This is available as download in PDF format and will be auto populated in different tables of Form GSTR 9 as well, in editable form except in table no 6A, 8A and table no 9 (Paid through Cash and Paid through ITC).

The system Generated GSTR-9 in PDF format is displayed.

Click on  DOWNLOAD GSTR-1 SUMMARY (PDF) to download Form GSTR-1 summary for all tax periods of the relevant financial year in PDF format.

The Form GSTR-1 summary for all tax periods in PDF format is displayed.

Click on  DOWNLOAD GSTR-3B SUMMARY (PDF) to download GSTR-3B summary for all tax periods of the relevant financial year in PDF format.

The Form GSTR-3B summary for all tax periods in PDF format is displayed.

 

 

 

Click on the Table 4

Details of advances, inward and outward supplies made during the financial year on which tax is payable tile to enter/ view the summary of outward/ inward supplies made during the financial year.

Note: Details will be auto filled based on details uploaded by you in Form GSTR-1 and Form GSTR-3B during the said relevant financial year.

Details of advances, inward and outward supplies made during the financial year on which tax is payable page is displayed.

Enter/edit the Taxable Value, Integrated Tax, Central Tax, State/UT Tax and Cess details.

Click the SAVE button.

Note:

Click on  the Help link to know more details.

If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

Click on  the YES button

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled up in Table Number 4N.

Click on the Table 5.

Details of Outward supplies made during the financial year on which tax is not payable tile to enter/ view the summary of non-taxable outward supplies made during the financial year.

Note: Details will be auto filled based on details uploaded by you in Form GSTR-1 and Form GSTR-3B during the said relevant financial year.

Details of Outward supplies made during the financial year on which tax is not payable page is displayed.

 

Enter the Taxable Value details.

Click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

Click the YES button.

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 5(M).

 

 

 

 

 

Click on the Table 6:

 Details of ITC availed during the financial year tile to enter/ view the summary of ITC availed during the financial year.

Note: Details will be auto filled based on the details provided by you in Form GSTR-3B for the relevant financial year.

 Details of ITC availed during the financial year page is displayed.

Note: Table number 6A will be auto filled based on the Form GSTR-3B and the same is non editable.

Enter the Integrated Tax, Central Tax, State/UT Tax and Cess.

Click the SAVE button.

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 6(O).

 

 

Click on  the Table 7.

Details of ITC reversed and Ineligible ITC for the financial year tile to enter/ view the summary of ITC reversed or ineligible during the financial year.

 

 Details of ITC reversed and Ineligible ITC for the financial year page is displayed.

 

 Enter the Integrated Tax, Central Tax, State/UT Tax and Cess.

 In case you want to add other reversals, enter the description for reversal and tax details.

Click the Add button to add more rows, if required.

Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

 Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

 You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 7(I).

Click on the Table 8.

Other ITC related information tile to enter/ view the ITC availed during the financial year.

Note: Table number 8A will be auto filled based on the details auto populated in Form GSTR-2A and the same is non editable.

 Other ITC related information page is displayed.

 

Enter the Integrated TaxCentral TaxState/UT Tax and Cess details in row C, E, F & G of the table.

 Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 8(A).

 

Click on the Table 9:

Details of tax paid as declared in returns filed during the financial year tile to enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year.

 Details of tax paid as declared in returns filed during the financial year page is displayed.

Note: Complete Table number 9 will be auto filled based on the details provided by you in Form GSTR-3B for the relevant financial year. Paid through Cash and Paid through Cash columns are non-editable.

Enter the Tax Payable for Integrated Tax, Central Tax, State/UT Tax, Cess, Interest, Late Fees, Penalty and others.

Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

 Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 9.

Click on the Table 10,11,12&13:

Details of the previous Financial Year’s transactions reported in next Financial Year tile to enter/ view the summary of transactions reported in next financial year.

 

Details of the previous Financial Year’s transactions reported in next Financial Year page is displayed.

 

Enter the Taxable ValueIntegrated TaxCentral TaxState/UT Tax and Cess in the relevant rows of the table.

Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

 Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Click on the Table 14:

Differential tax paid on account of declaration in table no. 10 & 11 tile to enter/ view the total tax paid on transactions reported in next financial year.

 Differential tax paid on account of declaration in table no. 10 & 11 page is displayed.

 

Enter the Payable and paid amount details.

Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Click on the Table 15.

Particulars of Demands and Refunds tile to enter/ view particulars of demands and refunds during the financial year.

Particulars of Demands and Refunds page is displayed.

 

 Enter the tax details.

 Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Click on the Table 16.

Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis tile to enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis.

 Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis page is displayed.

 

Enter the taxable value and tax details.

 Click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”. Click the OK button.

 

 Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Click on the Table 17: 

HSN wise summary of Outward Supplies tile to enter/ view HSN wise summary of outward supplies made during the financial year.

 HSN wise summary of Outward Supplies page is displayed.

 

 In the HSN field, enter the applicable provision of reporting HSN or Service Classification Code of the outward supplied.

 

In the UQC field, select UQC. For supply related to services, ‘OTH-Others’ may be selected from the dropdown.

In the Total Quantity field, enter the quantity. For supply related to services, report ‘zero’.

 In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

Select whether supply is applicable for concessional rate of tax.

Select the Rate of tax from the drop-down list.

Enter the Central TAX, Integrated Tax, State/UT Tax and CESS amount.

Click the ADD button.

 

The HSN details are added. You can click the ADD/ DELETE button to add or delete the details.

 

Similarly, add other details and click the SAVE button.

 

 A confirmation message is displayed that “Save request is accepted successfully”.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

 

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Click on the Table 18:

HSN wise summary of Inward Supplies tile to enter/ view HSN wise summary of inward supplies received during the financial year.

HSN wise summary of Inward Supplies page is displayed.

 

In the HSN field, enter the applicable provision of reporting HSN or Service Classification Code of the inward supplied.

 

In the UQC field, select UQC. For supply related to services, ‘OTH-Others’ may be selected from the dropdown.

In the Total Quantity field, enter the quantity. For supply related to services, report ‘zero’.

In the Total Taxable Value field, enter the Total Taxable Value of the inward supply.

Select whether supply is applicable for concessional rate of tax.

Select the Rate of tax from the drop-down list.

Enter the Central TAX, Integrated Tax, State/UT Tax and CESS amount.

Click the ADD button.

 

The HSN details are added. You can click the ADD/ DELETE button to add or delete the details.

 

Similarly, add other details and click the SAVE button.

 

A confirmation message is displayed that “Save request is accepted successfully”.

 

Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.

You will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Once you have entered all details, click the PREVIEW DRAFT GSTR-9 (PDF) button. This button will download the draft Summary page of Form GSTR-9 for your review in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities. The PDF file generated would bear watermark of draft as the details are yet to be filed by you.

The system computed Form GSTR-9 in PDF format is displayed.

Note: You can make changes to Form GSTR-9, if needed after review.

Click the COMPUTE LIABILITIES button for computation of late fees (if any).

 

Note:

  • After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.
  • In case, records (or data as submitted while filing Form GSTR 9) are processed with error or are under processing at the back end, a warning message is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back and take action on those records for making corrections. 

 

A message is displayed on top page of the screen that “Compute Liabilities request has been received. Please check the status after sometime”. Click the Refresh button.

 

Once the status of Form GSTR-9 is Ready to File and liabilities are calculated, 19. Late fee payable and paid tile gets enabled.

Click the 19. Late fee payable and paid tile or on “Proceed to File” button.

 

The Late fee payable and paid page is displayed.

 

Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table.

 

(a). Scenario 1:

If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

 

ii. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.

 

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

 

v. The Challan is generated.

 

Note: 

In case of Net Banking:

 You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

 

(b). Scenario 2:

If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability. You can preview and then file Form GSTR-9, as explained in below steps.

 

Preview Draft Form GSTR-9 in PDF Format

 

Click the PREVIEW DRAFT GSTR-9 (PDF) to download the Form GSTR-9 in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9.

 

Form GSTR-9 is downloaded in PDF format.

Note: You can make changes to Form GSTR-9, if needed after review

Select the Declaration checkbox.

Select the Authorized Signatory from the drop-down list.

Click the FILE GSTR-9 button.

Note:

File button gets enabled only if you have-

  • No ‘Additional cash (which) is required’ to pay for late fees, if any.
  • Clicked on ‘Preview Draft GSTR-9 PDF’ button to review the details entered.
  • Clicked on declaration checkbox and have selected authorized signatory details from the drop-down list.

Note: Once Form GSTR-9 is filed, you cannot make any changes.

Click the YES button.

The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

 

 FILE WITH DSC:

 Select the certificate and click the SIGN button.

 FILE WITH EVC:

Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

The success message is displayed and ARN is displayed. Status of the Form GSTR-9 return changes to “Filed”.

After Form GSTR-9 is filed:

  • ARN is generated on successful filing of the return in Form GSTR-9.
  • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9 will be available for view/download in PDF and Excel format.

Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9.

 

Form GST DRC-03 page is displayed.

Click the DOWNLOADED GSTR-9 (EXCEL) to download the file Form GSTR-9 in excel format.

Once the file is downloaded, click on the link available below the DOWNLOADED GSTR-9 (EXCEL) button. To generate the latest file, click on the download button again.

Click the BACK button to go back to GSTR-9 page.

Click the DOWNLOAD GSTR-9 DETAILS (PDF) to download the filed Form GSTR-9 in PDF format.

Note: Additional liability not reported earlier at the time of filing Form GSTR-3B, which is declared in Form GSTR-9 are required to be paid through Form GST DRC-03.

 Form GSTR-9 is downloaded in PDF format.

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