GSTR 9 :Annual Return Filing, Format, Eligibility & Rules
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- One-click download of G1, 2A, 3B, and G9 data for the entire FY within 2 minutes and for multiple clients
- Auto-filling of tables 4, 5, 6, 8, 9, 10, 11, and 17 of the GSTR-9 using 3B, 1, and 9 data
- Reconciliation of Table 8A and 2A Vs purchase register within a few minutes using AI-enabled matching tools
- Crucial reconciliations done through reports – GSTR-3B v/s 2A, GSTR-3B v/s 1
- 19-point important checklist to detect mismatches across the form
What is the GSTR-9 annual return?
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.
- It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.
Who should file GSTR-9, the annual return?
All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:
- Taxpayers opting composition scheme (They must file GSTR-9A)
- Casual Taxable Person
- Input service distributors
- Non-resident taxable persons
- Persons paying TDS under section 51 of CGST Act.
Due Date, late fee and penalty
The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year. For example, the due date of GSTR-9 for FY 2020-21 is 31st December 2021. However, for FY 2020-21, the due date stands extended up to 28th February 2022 through Central Tax notification 40/2021 dated 29th December 2021.
- The late fees for not filing the GSTR 9 within the due date is Rs 100 per day, per act. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay.
- Thus, the total liability is Rs 200 per day of default. This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory. However, there is no late fee on IGST yet.
What are the details required to be filled in the GSTR-9?
GSTR-9 is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts.
- Broadly, this form asks for disclosure of annual sales, bifurcating it between the cases that are subject to tax and not subject to tax.
- On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed.
- Furthermore, these purchases have to be classified as inputs, input services, and capital goods. Details of ITC that needs to be reversed due to ineligibility are to be entered.
Why should you file your GST Annual Return through Clear GST?
The Clear GST’s GSTR-9 solution comes with a host of features to make the annual return filing process easier and error-free
- One-click download of GSTR-1, 2A, 3B, and 9 data for the entire financial year and for multiple clients within 2 minutes
- Auto-filling of tables 4, 5, 6, 8, 9, 10, 11, and 17 of the GSTR-9 using data from the GSTR-3B, 1 and 9.
- Reconciliation of Table 8A and 2A Vs purchase register within a few minutes using AI-enabled matching tools.
- Crucial reconciliations done through reports – GSTR-3B v/s 2A, GSTR-3B v/s 1.
- A 19-point checklist to identify potential errors.
- An in-built audit trail at an invoice level for each entry.
- Direct import of data into ClearTax with the superfast Tally plug-in.
- Auto-computation of the outward HSN summary from the sales books to fill Table-17
- Invoice-level reconciliation of the GSTR-1 with the books of accounts.
- One-click GSTR-9 data upload to the GSTN and filing with the advanced ClearTax Assistant for GSTR-9.
How to file GSTR-9 on ClearTax GST Software?
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Can I revise GSTR-9 which has been filed?No. Currently, GSTR-9 does not allow for any revision after filing.
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I got my registration cancelled in the financial year say FY 2017-18. Can I file GSTR-9?Yes, the annual return needs to be filed even if the taxpayer has got his registration canceled during the mentioned financial year.
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Should one file form GSTR-9 return at the entity level or GSTIN level?Form GSTR-9 return is required to be filed at the GSTIN level i.e. for each registration. If a taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same state or different states, he/she is required to file annual return for each registration 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.
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Should I match my input GST with 2A before filing GSTR 9?Yes, you must reconcile GSTR-2A for FY 2017-18 data with the input tax credit accounted in your books of accounts till March 2019 for FY 2017-18 data before filing GSTR-9.
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Do we have to file GSTR 9 return after receiving the cancellation order even the final return is pending?As per the Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, even if the status of the taxpayer is not registered as on 31st of March 2018 but he was registered between July-17 to March-18, he will be required to file GSTR-9 providing details for the period during which he was registered. Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st of March 2018, he shall be required to file GSTR-9.
For more FAQs on GSTR-9, click here.
To learn more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.
You can now create GST compliant invoices for FREE on ClearTax BillBook here.
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