What is GSTR-9 annual return?

GSTR-9 is the return form, which has to be filled in the GST system at the end of every year by the registered taxpayer. The business has entered the monthly or quarterly returns (GSTR1, GSTR2, GSTR3B, GSTR7, GSTR8) during the year’s business, all the details have been collected. Composition scheme and e-commerce operators are also required to fill this return.

जीएसटीआर-9, वह रिटर्न फॉर्म है, जो जीएसटी सिस्टम में रजिस्टर्ड कारोबारियों को हर साल के अंत में भरना पड़ता है।

Who should file GSTR 9 annual return?

Excluding taxpayer from certain categories, it is compulsory for all the registered taxpayer to file this annual return. Those who have composition schemes, who have to file return returns every quarter, also have to compulsorily submit GSTR-9. Composition scheme and e-commerce operators are also required to file this return.

कुछ विशेष श्रेणियों के कारोबारियों को छोड़कर? जीएसटी में रजिस्टर्ड सभी कारोबारियों को यह सालाना रिटर्न जीएसटीआर 9 भरना अनिवार्य होता है।

Who should file GSTR-9?

  • All the registered taxable persons under GST. All Registered Traders
  • The registered taxpayer in Composition Scheme. Composite Scheme Holders
  • E-commerce operators, who pay TCS. E-Commerce Operators
  • The taxpayer with a turnover of up to 2 crores, whose accounts are required to be audited

Who is exempt from filling GSTR-9?

  • Taxpayers opting Composition scheme as they must file GSTR-9A
  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of the GST Act.

What are the different types of annual returns?

There are four types of GSTR-9

According to different categories of businesspeople, there are four types of GSTR-9. Which type of business is to fill the form, you can see it in the table below.

GSTR-9  GSTR 9 should be filed by the regular taxpayers filing GSTR 1, and GSTR 3B.
GSTR-9A GSTR 9A should be filed by the persons registered under composition scheme under GST.
GSTR-9B GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year
GSTR-9C For traders with a turnover exceeding Rs 2 crores annually, whose account audit is required.

What is the due date of GSTR-9?

GSTR-9 due date is on or before 31st December of the subsequent financial year

For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018*.

The Government has decided to extend the due date for filing various GSTR-9 forms for FY 2017-18 until 30th June 2019. The decision to further extend the due date was taken in the GST Council Meeting held on 22nd December 2018.

 The Annual return under GST (FORM GSTR-9) is active on the GST portal now. Once you log in, you will be able to see the annual return below the return dashboard icon.

सरकार ने जीएसटी का वार्षिक रिटर्न फॉर्म GSTR-9 जारी कर दिया है। इसे JUNE 2019 तक भरना अनिवार्य है।

What is the Penalty for the late filing of GSTR-9 form?

If you do not file GSTR 9 within due date then the penalty is 100 rupees per day. For Central GST (CGST) and State GST (SGST), each individual incurs a penalty of 100 rupees per day. That is 200 rupees per day. This penalty can be up to 25 percent of the total turnover of the maximum turnover. However, there is no late fee for IGST.

100 रुपए प्रतिदिन के हिसाब से पेनाल्टी पड़ती है। केंद्र के जीएसटी (CGST) और राज्य के जीएसटी (SGST) दोनों के लिए अलग-अलग 100 रुपए प्रतिदिन पेनाल्टी के पड़ते हैं। यानी कि 200 रुपए प्रतिदिन।

What are the details required in the GSTR-9 form? 

GSTR-9 has to give a summary of the details related to the business like goods and services, input tax credit, tax payment etc. All these details should be filled in several tables.

In order to understand the form easily, we have divided it into 6 parts. The details of which part to be filled in, the details are as follows: 

Part – I Basic details of the taxpayer: In this part, the return details of the returning person are filled. Such as the GSTIN number and the name of the returning filer. Since you are already registered on GST portal and many returns have been filled up on your GSTIN number, so upon getting the login, they get filled automatically in the details form.
Part – II Details of Outward and Inward supplies: Details of all the outward supplies and inward supplies during the financial year. In this, all the returns (Monthly / Quarterly) filled during the year are given in the summary (Summary) description.
Part – III Details of Input Credit: In this, the input tax credits obtained during the business finance year have to be reported. Those who have filed returns during the year, they are mentioned. Their summary is to fill in summarized values in GSTR-9.
Part – IV Details of tax paid: In this part, you have to give details of the total GST tax paid during the year. The fact of this will be found in the returns you received during the year.
Part – V summary of amendment or omission entries: Transaction related details due to change or modification of the deals during the business finance year.
Part – VI Other Information
In this part, you have to fill the following information-• GST Demands and Refunds Details• HSN codes were sold and the number of items purchased and details of GST paid on them.• Late charges of any kind have to be deposited. (Late Fees)•Details of goods purchased from traders with composition schemes and such deals which are to be approved.    

After filling all the demanded details in the form, in the end, you have to declare a declaration that whatever information you have given in the returns, they are all true, correct and complete in every way. Also, you have the legal authority to deposit that return.

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GSTR 9 : Annual Return Filing, Format, Eligibility & Rules
Article Name
GSTR 9 : Annual Return Filing, Format, Eligibility & Rules
GSTR-9 is the return form, which has to be filled in the GST system at the end of every year by the registered taxpayer.