Post our understanding of all the GST process up till now, I idea of the overall culmination of all these lead to the creation and growth of GSTR9.
GSTR 9 is the annual return. It is a compilation return which includes all business transactions done for the particular Financial Year. GSTR-9 consists of details about the supplies made and received during the year under different tax heads i.e., CGST, SGST, and IGST. It consolidates the information furnished in the monthly/quarterly returns during the particular year.
| Form | Applicability |
| GSTR 9 | It is an Annual return for registered persons under the regular scheme |
| GSTR 9A | Annual return applicable for registered persons under Composition Scheme |
| GSTR 9B | Annual Return for the e-commerce operators who have filed GSTR 8 during the FY. |
| GSTR 9C | Reconciliation form to be certified by CA/CMA for registered persons with a turnover of more than two crores |
All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
The due date to file the GSTR-9 is 31st Dec of the preceding year. For example, 31st December 2018 for the FY 2017-18.
| PART | Details required |
| Part-I | Details of the taxpayer are required. This detail will be auto-populated. |
| Part-II | Outward and Inward supplies details declared during the FY. This detail must be picked up by consolidating summary from all GST returns filed in previous Financial Year. |
| Part-III | Details of the ITC declared in returns filed during the FY. The summarized values will be picked up from all the returns of GST filed in the previous FY. |
| Part-IV | Information of tax paid as declared in the returns filed during the FY. |
| Part-V | The summary of amendment or omission entries belonging to previous Financial Year but reported in Current Financial Year would be segregated and declared in this part. |
| Part-VI | Other Information:
Demands and refunds of GST, · HSN wise summary information of the no of goods supplied and received with its corresponding Tax details against each HSN code · Late fees to be paid and paid details · Segregation of inward supplies received from different types of taxpayers like Composition dealers, deemed supply and goods supplied on approval.
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GSTN is and must be used at all the forms wise.
Regardless of the position of GSTN status, cancelled or not, GSTR9 must be filed.
Below is the list of who cannot file GSTR-9:
If you have opted out or in Composition Dealer during the year, the taxpayer needs to file GSTR-9 and GSTR- 9A for the relevant periods.
Yes, it is mandatory to file NIL Return.
Nil return can be filed for the Financial year if you have not: –
When the business turnover is over 2 cores, the registered individual is required to file GSTR-9C after filing GSTR-9.
GSTR-3B and GSTR-1 are considered a mandatory process prior to filing GSTR9.
No, currently GSTR-9 does not allow any revision after filing.
Incorrect information can attract tax demands, interest and penalties on the same and the long-term litigations that follow years later.
Liability identified during the filing of annual return can be deposited with Government using DRC-03 Form (i.e., Liability not earlier paid through GSTR-3B)
No, Tax Liability needs to be self-calculated and also self-deposited (Except Late filing fees of GSTR-9)
ITC which is not claimed in GSTR-3B cannot be claimed in GSTR-9. Also, the same needs to be claimed in GSTR-3B up to the extended timeline for claiming input credit.
Find Your GSTR-9 Form here: GSTR-9
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