GSTR-9 Annual Return

GSTR 9

GSTR 9 form is an annual return to be filed once for each financial year by the registered taxpayers under GST.

It contains the information regarding the supplies made and received during the year.

Pre - Conditions for filing of Form GSTR-9 are:
  1. Taxpayer has filed all applicable returns i.e. Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual Return.
  2. Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
Applicability of Form GSTR 9:

All the registered taxable Person under GST must file GSTR 9.

Non Applicability of Form GSTR 9:
  1. Taxpayer Opting Composition scheme
  2. Non resident Taxable Person
  3. Casual Taxable Person
  4. Input Service Distributor
  5. Person Paying TDS under section 51
Due Date of Filing Form GSTR 9:

Due date of filing form GSTR 9 is on or before 31st December of the subsequent financial year. However this date may be extended by Government through notification from time to time.

For FY 2017-18, Due date for filing GSTR 9 is 30th June 2019.

Penalty for the late filing of form GSTR-9

Late fees for non filing of Form GSTR 9 are Rs. 200 per day of delay subject to a maximum limit of an amount at 0.25% of total turnover in respective State/UT. It means Rs. 100 under CGST Act and Rs. 100 under SGST Act.

Details which are required to be provided in form GSTR 9
  1. Details of advances, inward and outward supplies made during the financial year on which tax is payable
  2. Details of Outward supplies made during the financial year on which tax is not payable
  3. Details of ITC availed during the financial year
  4. Details of ITC reversed and Ineligible ITC for the financial year
  5. Other ITC related information
  6. Details of tax paid as declared in returns filed during the financial year
  7. Details of the previous Financial Year’s transactions reported in next Financial Year
  8. Differential tax paid on account of declaration in table no. 10 & 11
  9. Particulars of Demands and Refunds
  10. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
  11. HSN wise summary of Outward Supplies
  12. HSN wise summary of Inward Supplies
Details which are auto Populated from filed form GSTR 1 and GSTR 3B
  1. Details of advances, inward and outward supplies made during the financial year on which tax is payable
  2. Details of Outward supplies made during the financial year on which tax is not payable
  3. Total amount of input tax credit availed through FORM GSTR-3B
  4. Input Tax credit received from ISD
  5. Transition Credit through TRAN-I (including revisions if any)
  6. Transition Credit through TRAN-II
  7. Details of tax paid as declared in returns filed during the financial year
FAQs Related to GSTR 9–
1. What is Form GSTR 9?

GSTR 9 form is an annual return to be filed once for each financial year by the registered taxpayers under GST. It contains the information regarding the supplies made and received during the year.

2. Who is required to file GSTR 9?

Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer.

3. I am a regular taxpayer for a part of financial year and composition dealer for other part of financial Year. Which return I need to file for that financial year?

You are required to file both GSTR 9 and GSTR 9A. GSTR 9A is required to file during that period for which you are registered as composition taxpayer and for remaining period you are required to file GSTR 9.

4. I got my registration cancelled in the financial year. Can I file Form GSTR 9?

Yes, you need to file GSTR 9 even if registration is cancelled during the said financial year.

5. Can I file Nil Form GSTR 9?

Yes, you can file nil GSTR 9, if no transaction is made during the said financial Year.

6. Is there any offline tool available for filing Form GSTR 9?

Currently, there is no offline tool is available. Form GSTR 9 can be filed through online mode only.

7. Form GSTR 9 is required to be filed at entity level or GSTIN level?

Form GSTR-9 return is required to be filed at GSTIN level i.e. for each registration.

8. Can I edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9?

Yes, you can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:

  1. Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
  2. Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
  3. Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column)
  4. Is there any late fee for late filing of Form GSTR-9?
9. Can I claim or report any unclaimed ITC through Annual Return?

Yes, there is a late fee for filing of Form GSTR-9 beyond the due date.

10. Can I claim or report any unclaimed ITC through Annual Return?

No, You cannot claim ITC through Form GSTR-9.

GSTR 9A

GSTR 9A is also an annual return to be filed once for each financial year by the taxpayers registered under composition scheme.

Pre-conditions for filing of Form GSTR-9A are:
  1. Taxpayer should have been registered in the relevant financial year and opted for composition scheme for even a day during the financial year.
  2. Taxpayer has filed all applicable returns i.e. Form GSTR-4, quarterly return of the relevant financial year, before filing the Annual Return.
Applicability of GSTR 9A:

All the registered taxable Person who have opted for composition scheme under GST must file GSTR 9A.

Non Applicability of GSTR 9A:
  1. Regular taxpayer who have not opted in composition scheme for any period during the financial year
  2. Non resident Taxable Person
  3. Casual Taxable Person
  4. Input Service Distributor
  5. Persons required to Deduct Tax at Source u/s 51
  6. Persons required to Collect Tax at Source u/s 52

Due Date of Filing Form GSTR 9A :

Due date of filing form GSTR 9A is on or before 31st December of the subsequent financial year. However this date may be extended by Government through notification from time to time.

For FY 2017-18, Due date for filing GSTR 9A is 30th June 2019.

Penalty for the late filing of form GSTR 9A

Late fees for non filing of Form GSTR 9A is Rs. 200 per day of delay subject to a maximum limit of an amount at 0.25% of total turnover in respective State/UT. It means Rs. 100 under CGST Act and Rs. 100 under SGST Act.

Details which are required to be provided in form GSTR 9A
  1. Details of Outward supplies made during the financial year
  2. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year
  3. Details of other inward supplies for the financial year
  4. Details of tax paid as declared in returns filed during the financial year
  5. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier
  6. Differential tax paid on account of declaration made in 10, 11, 12 & 13
  7. Other information -Particulars of Demands and Refunds
  8. Details of credit reversed or availed
Details which are auto Populated from filed form GSTR 4
  1. Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
  2. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
  3. Details of other inward supplies as declared in returns filed during the financial year
  4. Details of tax paid as declared in returns filed during the financial year.

FAQs Related to GSTR 9A

1. What is Form GSTR 9A?

GSTR 9A form is an annual return to be filed once for each financial year by the registered taxpayers who have opted for composition scheme under GST. It contains the information regarding the supplies made and received during the year.

2. Who is required to file GSTR 9A?

Form GSTR-9A is to be filed by a person who is registered as a Composition taxpayer.

3. I got my registration cancelled in the financial year. Can I file Form GSTR 9A?

Yes, you need to file GSTR 9A even if registration is cancelled during the said financial year.

4. Can I file Nil Form GSTR 9A?

Yes, you can file nil GSTR 9A, if no transaction is made during the said financial Year.

5. How can I as a taxpayer file Form GSTR-9A?

Navigate to Services > Returns > Annual Return to file Form GSTR-9A.

6. Are values in different tables of Form GSTR-9A auto calculated based on Form GSTR- 4?

GST Portal calculates the GSTR-9A values in different tables, based on Form GSTR-4filed by you. This is also available as download in PDF format and will be auto populated in different tables as well in Form GSTR -9A, in editable form..

7. I have not filed all my applicable return(s)/ statement(s) during the financial year. Still, can I file Annual return without filing of those applicable return(s)/ statement(s)?

No, You cannot file return in Form GSTR-9A without filing Form GSTR-4 for all applicable periods during the relevant financial year.

8. Can I edit auto-populated details in Form GSTR-9A?

Yes, you can edit auto-populated data in form GSTR-9A except tax paid column ofTable no. 9.

9. Can I file form GSTR-9A return without paying late fee (if applicable)?

No, you can’t file Form GSTR-9A without payment of late fee for Form GSTR-9A, if same is filed after the specified date.

GSTR 9C

It is a return only for those taxpayers whose annual turnover exceeds Rs. 2 crores during the financial year.

Legal provisions of GST Audit:
  1. As per Section 35(5), “every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of Section 44 and such other documents in such form and manner as may be prescribed.
  1. In terms of section 44(2) “every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of Section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
  1. In terms of Rule 80(3) of the CGST Rules “every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of Section 35 and he shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified, in GSTR 9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner”.

According to Section 35(5) read with Section 44(2) of the CGST Act, following documents are required to be furnished electronically by the assessee upon conclusion of the audit:

(a) Annual Return

(b) Copy of the audited annual accounts

(c) Reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement in FORM GSTR 9C, duly certified

(d) Such other particulars, as may be prescribed

Following are the important steps which is required to be taken by Auditor for GST Audit:

(a) Inform the concerned assessee about the applicability of the GST audit

(b) Understand the nature of business, the products or services, requirements of records to be maintained, and advice the auditee to maintain accounts and records so required

(c) Confirm the eligibility to be the GST auditor under the related legislation

(d) Preparation of the detailed audit program and list of records to be verified

Consequences of failure to submit the annual return and not getting the accounts audited:

There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant. Therefore, as per Section 125 of CGST Act he shall be subjected to a penalty of up to 25,000.

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Comparison between GSTR 9 and GSTR 9C:

Comparison Basis GSTR 9 GSTR 9C
Nature Consolidation of all Previous return filed for that F.Y. Analytical Statement on GST Returns certified by CA/CMA
Filed by GST Registered Taxpayer GST Registered Taxpayer to whom GST Audit is applicable
Due date for filing 30th June for F.Y. 2017-18 30th June for F.Y. 2017-18
Certification By No Certification required by CA/CMA Certification required by GST Auditor which may be CA/CMA
Late fees and Penalty Late fees of Rs 200 per day of delay subject to a maximum limit of an amount at 0.25% of total turnover in respective State/UT No specified Provision. General Penalty of Rs. 25,000
Annexures No Annexures required to be attached Annexure of Audited financial statement is required
Filing of the return GST Portal or through notified facilitation centers GST Portal or through notified facilitation centers
Non-Applicability Casual taxpayer Non-Resident taxpayer Input Service Distributor Composition Dealer UIN Holder A Registered person whose aggregate turnover in an FY is less than Rs. 2 Crores
Note
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