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Register for Filing GSTR-9 Annual Return
What is GSTR-9?
GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note: It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
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Documents Required
Required Documents for Annual GSTR-9 Filing:
- Details of total Inward and Outward Supplies in the scheduled Financial Year
- Income Tax Credit Ledger for the scheduled Financial Year
- GSTIN of Business Entity/Seller
- GST Reconciliation Statement
- Details of the Block Credit, Capital Goods, and related documents
How we work?
1
FIll up the Form to Complete the Payment
2
Receive the Call from our GSTR-9 Filing Tax Experts
3
Upload the Details, Documents as requested
4
The Expert will Prepare and ask for Your Approval for GSTR-9 Filing
5
Filing of Your GSTR-9 will be Done!
How to file GSTR-9
1
Login and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer.
2
Download Form GSTR-1, Form GSTR-3B and Form GSTR-9 Summary.
3
Enter details in various tiles.
4
Preview Draft Form GSTR-9 Summary.
5
Compute Liabilities and Pay Late Fees, If any.
6
Preview Draft Form GSTR-9.
7
File Form GSTR-9 with DSC/ EVC.
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Here is a quick comparison of GSTR-9 & GSTR-9C:
| Points of comparison | GSTR-9 | GSTR-9C |
|---|---|---|
| Points of comparison | Annual Return | Reconciliation Statement |
| Nature | Informational/ a consolidation of all GST returns | Analytical statement on GST returns certified by GST Auditor/ CA/CMA for GST authorities to take necessary action |
| Who must file | GST Registered taxpayer | GST registered taxpayer to whom GST audit is applicable |
| Not applicable to |
Casual Taxable Person Non-Resident Taxable Person Input Service Distributor Unique Identification Number Holders Online Information and Database Access Retrieval Service providers Composition Dealers Persons subject to TCS or TDS provisions |
Those mentioned under GSTR-9 but also a registered person whose aggregate turnover in an FY is less than Rs. 2 Crores |
| Due date for filing | 31 December of next FY* | 31 December of next FY* *, either with or after filing GSTR-9 |
| Late fees & penalty | Late fees of Rs 200 per day of delay subject to a maximum cap of an amount at 0.25% of total turnover in respective State/UT | No specific provision, Hence, subject to a general penalty of Rs 25,000 |
| Filing of the return | On GST portal or through facilitation centre | On GST portal or through facilitation centre at the time of or after filing GSTR-9 |
| Format of the return |
Consolidated summary details of the turnover, ITC and tax paid, late
fees as per the GST returns filed between July 2017 and March 2018 along
with its amendments made between April 2018 and September 2018.
Further, declaration of demands/ refunds, supplies from composition dealers, Job works, goods sent on an approval basis, HSN wise summary of outward and inward supplies, late fees payable is required. |
Part-A -Reporting of reconciliation needed between turnover, tax paid
and ITC. Report on Auditor’s recommendation of any additional tax
liability. Part -B -Certificate by GST Auditor/ CA/ CMA |
| Who must certify/ attest | No certification required by CA/CMA but must be attested by the taxpayer using a digital signature | Certification of GST Auditor is required who is either a CA/CMA through digital signature and must be attested by the taxpayer using a digital signature |
| Annexures | No annexures to be attached | Annexure of Audited financial statement is required |
Frequently Asked Questions (FAQs)
Earlier it was mandatory for all the normal taxpayers to file GSTR9. However, it has been made optional for taxpayers with an aggregate turnover of up to Rs. 2 crore for FY 2017-18 and FY 2018-19.
GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year
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.
Rs 2 crore
GSTR-9 and GSTR-9C are due on or before 31st December* of the subsequent fiscal year. Special
GSTR-9 and GSTR-9C are due on or before 31st December* of the subsequent fiscal year. Special
| Aggregate Turnover | Annual Return (GSTR – 9) | GST Audit (GSTR – 9C) |
|---|---|---|
Turnover less than 2 crores | Optional | – |
| Turnover more than 2 crores upto 5 crores | Mandatory | Optional |
Turnover exceeding 5 crores | Mandatory | Mandatory |
