What is GSTR 9?
- GSTR 9 is an annual return all tax payers registered under GST should file, except for Composition Dealer and CTP/ISD/TDS/NRTP.
- GSTR 9 is a consolidated reporting of information. This information is already filed by the tax payer in GSTR 1 and GSTR 3B during the financial year.
- There is no provision to making amendments, corrections, or paying taxes in the Annual Return. Any changes will have to be made in respective GSTR 1 and GSTR 3B forms.
- Most of the details in the form are auto-populated from filed GSTR 1 and GSTR 3B. Over and above the auto-populated details, the Tax Payer must provide additional information from their records to complete the form.
What are the Annual GST Returns and who must file them?
- Form GSTR 9 for Regular Registered Tax Payer, notified vide Notification 39/2018 Central Tax
- Form GSTR 9A for Composition Registered Tax Payer, notified vide Notification 39/2018 Central Tax
- Form GSTR 9C – Reconciliation Statement, notified vide Notification 49/2018 Central Tax.
What is GSTR 9 last date to file?
The due date for filing Form GSTR-9 for a particular financial year is 31st December of the subsequent financial year. It may also be extended by the Government through notifications from time to time.
GSTR 9 due dates from FY 2017-18 can be checked here.
What provisions in the Act and Rules concern the Annual Return?
In Section 44(1) of the CGST Act,
“Every registered person, other than
- an Input Service Distributor,
- a person paying tax under section 51 or section 52,
- a casual taxable person,
- a non-resident taxable person
shall furnish an annual return. This return may include a Self-certified reconciliation statement. The statement compares the value of supplies declared in the return furnished for the financial year. It then matches these with the audited annual financial statement for every financial year. This process must be done electronically, within such time and in such form and manner as may be prescribed i.e., on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
The Commissioner may exempt any class of registered persons from filing an annual return under this section. This action can be taken on the recommendations of the Council and by notification.
How to file GSTR 9?
- Step 1- Download returns data from Government Portal into GSTZen
- This step will let you auto-download GSTR 1 and GSTR 3B information from government portal into GSTZen. This will enable GSTZen to auto-populate your form GSTR 9 to make the filing process uncomplicated.
- Step 2- Download Auto-calculated return from the Government Portal
- GSTZen can download the auto-calculated GSTR 9 from government portal. This will make the process of filling GSTR 9 simpler.
- Step 3- Fill your Form GSTR 9
- Based on the auto-populated data please check and make any changes if required
- Step 4 – Review GSTZen Validation Report
- GSTZen will automatically process the FORM GSTR 9 form and validate it. You will be able to see the results of the validation on screen.
- Step 5 – Upload your GSTR-9 to the Government Portal
Upload and Submit return to the Government portal
GSTR 9 format
Here is the link for the Form GSTR 9