Home GST GSTR 9: Annual Return Filing, Format, Eligibility and Rules
GSTR 9: Annual Return Filing, Format, Eligibility and Rules

GSTR 9: Annual Return Filing, Format, Eligibility and Rules

by Sourish Samanta

GSTR 9 is a GST  return for electronically filing the annual return on the common GST portal. The GSTR 9 return is filed annually by all the normal taxpayers registered under the GST scheme. The return contains the details with respect to sales and purchases throughout the particular financial year in the following heads- Central GST, State GST/Union Territory GST and Integrated GST. GSTR-9A and GSTR-9C are also filed by the taxpayers.

A person registered under the composition scheme is required to file a return under GSTR-9A. However, GSTR-9C is filed by the registered taxpayers having an annual turnover of more than Rs. 2 crores during the applicable financial year.

GSTR – 9 Eligibility Criteria To Furnish Annual Return

All registered persons filing regular returns are required to furnish return u/s 44 of the CGST Act. However, there are some exceptions to this rule. The following persons are exempt from filing the annual return under this act :

  • Casual Taxable person
  • Non- Resident Taxable person
  • Input Service Distributors
  • Persons authorized under section 51and 52, and
  • Persons supplying OIDAR services 

GSTR 9 Due Date –  The annual return should be filed by 31st Dec. of next financial year.

Also Read: Impact of GST on Different Sectors

GSTR-9 Rules

There are some rules regarding furnishing annual return as follows:

  1. If the total annual turnover of the registered person during a particular year doesn’t exceed Rs. 2 Crore, only an annual return has to be filed.
  2. If the total annual turnover of a registered person during a particular year exceeds Rs 2 Crore then the following needs to be filed on the GST common portal:
  • Annual Return
  • Books of accounts (which should be examined by a CA)
  • Copy of audited annual Financial Statements, and
  • Reconciliation Statement between annual return and Audited Financial Statements         

Reconciliation Statement– This is a statement that matches the supplies filed in the return furnished for the applicable financial year with the annual audited financial statements and such other particulars, as may be required.

Also Read: GST Return – Who Should File, Due Dates & Types of GST Returns

Default In Furnishing Return

Where a registered taxpayer fails to file his annual return till the deadline, a notice shall be issued electronically on the GST portal and by email to such person requiring him to make good the default within fifteen days.

Penalty

Where a person fails to file the return within the time limit, he is required to pay a penalty on lower of what is mentioned below:

  1. Rs.100 for every day during which such failure continues, or
  2. 0.25 percent of the turnover of the registered person in the state/ union territory.

Filing Of Annual Return

You can file your annual return online simply by following the steps given below:

  1. STEP 1: Log in to the GST portal on https://www.gst.gov.in/.
  2. STEP 2: Click on services, then go to the returns option, there you will find the annual return. Click and proceed.
  3. STEP 3: Next you’ll see a page that says, “file Annual Return”. Select the applicable financial year for which you are required to file the return. Read the message and select prepare online.
  4. Step 4: Now, you’ll be asked whether you want to file a nil return or not. Choose yes/ no. If you have selected yes, then proceed with compute liabilities and file the return. If selected no, then download GSTR-9 system computed summary, Goods and Services Return-1 &3B summary to fill out the details easily in next sections. A summary of the details will be visible.
  5. STEP 5: Click on “preview draft” and then proceed to compute liabilities. Once the liabilities are calculated and the late fees paid, the payable page will be displayed. You can also see the additional cash required column and then create a challan.
  6. STEP 6: Choose the suitable payment mode and generate challan. Afterwards, click on “file GSTR-9”. 
  7. STEP 7: Submit Application page will be displayed. Select File with DSC/ File with EVC and file your return. A success message will appear on your screen.

Also Read: A Guide to Filing GST Annual Returns (GSTR-9)

Format of GSTR 9 

The GSTR 9 Annual Return is divided into six parts and 19 chapters. The six parts can be broken down as follows:  

PART-1: It contains the basic details like the financial year for which return is to be filed, Goods & Services Tax Identification Number, legal name of business and trading name (if available) of the business.

PART-2:  It contains the details of advances, outward (sales) and inward (purchase) supplies made in returns filed throughout the applicable financial year.

Under Sec. 4, Fill out the details of the nature of supplies, either advance, purchase or sale under the following sub-heads and find out the chargeable value, Central GST, State GST/Union Territory GST, Integrated GST and Cess. 

 

“FORM GSTR-9

(See rule 80)

Annual Return

Pt. I

                                                                                   Basic Details

1 Financial Year  
2 GSTIN  
3A Legal Name  
3B Trade Name (if any)  
Pt. II Details of Outward and inward supplies declared during the financial year
 

 

(Amount in ₹ in all tables)

Nature of Supplies Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess
1 2 3 4 5 6
4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
A Supplies made to un-registered persons (B2C)          
B Supplies made to registered persons (B2B)          
 

C

Zero rated supply (Export) on

payment of tax (except supplies to SEZs)

         
D Supply to SEZs on payment of tax          
E Deemed Exports          

4A.  All the Sales made to non-registered persons (Business To Consumer )

4B. All the sales made to persons registered under this act (Business To Business)

4C. Zero (0) rated supply on tax payment (excluding supplies to Special Economic Zones)

4D. Supply to Special Economic Zones on tax payment

4E. Deemed Exports

 

F

Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)          
G Inward supplies on which tax is to be paid on reverse charge basis          
H Sub-total (A to G above)          
 

I

Credit Notes issued in respect of transactions specified in (B) to (E) above (-)          
 

J

Debit Notes issued in respect of transactions specified in (B) to (E) above (+)          
K Supplies / tax declared through Amendments (+)          
L Supplies / tax reduced through Amendments (-)          
M Sub-total (I to L above)          
N Supplies and advances on which tax is to be paid (H + M) above  
5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A Zero rated supply (Export) without payment of tax          
B Supply to SEZs without payment of tax          
 

C

Supplies on which tax is to be paid by the recipient on reverse charge basis          
D Exempted          
E Nil Rated          
F Non-GST supply          
G Sub-total (A to F above)          
 

H

Credit Notes issued in respect of transactions specified

in A to F above (-)

         
 

I

Debit Notes issued in respect of transactions specified

in A to F above (+)

         
J Supplies declared through Amendments (+)          
K Supplies reduced through Amendments (-)          
L Sub-Total (H to K above)          
M Turnover on which tax is not to be paid (G + L above)          
N Total Turnover (including advances) (4N + 5M – 4G above)          
Pt. III Details of ITC as declared in returns filed during the financial year
  Description Type Central Tax State Tax /UT Tax Integrated Tax Cess

4F. Tax paid on advances, but invoices not issued ( not specified under points from 4A to 4E)

4G. Purchases in respect of which tax is paid under reverse charge mechanism

4H. Subtotal of all the transactions from A to G

4I & 4J. Credit / Debit notes provided in reference to the transactions declared in points from B to E

4K & 4L. Supplies/ taxes disclosed or reduced via amendments 

4M. Subtotal of all the transactions from 4I to 4L 

4N. Tax to be reimbursed on supplies  (4H – 4M) above

Under section 5, Fill out the description of outward (sales) supplies under the following sub-heads on which you are not required to pay any tax and find out the chargeable value, CGST, SGST/UTGST, IGST and Cess.

5A. Exported zero(0) rated supply 

5B. Sales made to Special Economic Zones without tax payment

5C. Sales on which recipient pays tax under reverse charge mechanism

5D. Exempted outward supplies (sales) which means it attracts nil rate of tax.

5E. Nil-rated outward supplies, which means that supplies are taxable at 0%.

5F. Supplies that do not come under the preview of GST like alcohol.

5G. The sum total of  all the transactions from points 5A to 5F 

5H & 5I. Credit/Debit notes provided for all the transactions declared in points from 5A to 5F

5J & 5K. Supplies declared/reduced via Amendments 

5L. Sub-total of all the transactions from 5H to 5K 

5M. The annual turnover value which is excluded from tax under points 5G and 5L 

5N. The total annual turnover value includes all the advances (4N plus 5M minus 4G).

PART-3:  It contains the description of ITC which you are declaring in the return filed throughout the applicable financial year.

Under Sec. 6, Provide details regarding the ITC(Input tax credit) used,  as filed in the returns submitted throughout the applicable financial year. Also fill in the Central, Integrated, State or UT GST and Cess amount under the sub-heads:

           
1 2 3 4 5 6
6 Details of ITC availed as declared in returns filed during the financial year
A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)  

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B

Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs        
Capital Goods        
Input Services        
 

C

Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs        
Capital Goods        
Input Services        
 

D

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs        
Capital Goods        
Input Services        
E Import of goods (including supplies from SEZs) Inputs        
Capital Goods        
F Import of services (excluding inward supplies from SEZs)        
G Input Tax credit received from ISD        
H Amount of ITC reclaimed (other than B above) under the provisions of the Act        
I Sub-total (B to H above)        
J Difference (I – A above)        
 

K

Transition Credit through TRAN-I (including revisions if any)        
L Transition Credit through TRAN-II        
M Any other ITC availed but not specified above        
N Sub-total (K to M above)        
O Total ITC availed (I + N above)        
7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A As per Rule 37        
B As per Rule 39        
C As per Rule 42        
D As per Rule 43        
E As per section 17(5)        
F Reversal of TRAN-I credit        
G Reversal of TRAN-II credit        
H Other reversals (pl. specify)        
I Total ITC Reversed (A to H above)        
J Net ITC Available for Utilization (6O – 7I)        
8 Other ITC related information
A ITC as per GSTR-2A (Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto>
B ITC as per sum total of 6(B) and 6(H) above <Auto>      

Also Read: Form GSTR-9 Simplified: List of Changes Made As Per CBIC Notification

6A. The aggregate value of ITC utilized in form  Goods & Services Tax Return- 3B.

6B. The inward supplies (purchase) for inputs & its services, capital goods (exclusive of imports and the inward supplies which are leviable to tax under reverse charge mechanism, but inclusive of services acquired from Special Economic Zones).

6C. The inward supplies acquired for inputs and its services, capital goods from non-registered persons which are leviable to tax under reverse charge mechanism, for which ITC is utilized, and taxes are being paid excluding what specified in point 6B.

6D. The inward supplies acquired from persons registered under GST for inputs and its services, capital goods which are leviable to tax under reverse charge mechanism, for which ITC is utilized and taxes are being paid, excluding what specified in point 6B 

6E. Import of the goods, inclusive of supplies acquired from Special Economic Zones, for inputs & the capital goods.

6F. Import of the services, exclusive of inward supplies(purchase) from Special Economic Zones.

6G. ITC obtained from the Input Service Distributor.

6H. The value of ITC which is reclaimed (excluding what mentioned in point 6B above), as per the rules of the Central GST Act.

6I. Subtotal of all the transactions from 6B to 6H.

6J. The difference of all the transactions between 6I and 6A.

6K. The transition credit as specified in “TRAN-I”, inclusive of any revisions 

6L. The transition credit as specified in “TRAN-II”.

6M. Any other ITC which is utilised but not declared above

6N. The sum total of points from 6K to 6M.

6O. The aggregate ITC utilized under points 6I and 6N.

Under sec. 7, Provide the description of ITC which is reversed or not eligible as acknowledged in the return furnished throughout the applicable financial year and fill in the central, state / UT, integrated GST and cess under the following sub-heads:

7A. In accordance with Rule 37

7B. In accordance with Rule 39

7C. In accordance with Rule 42

7D.  In accordance with Rule 43

7E. As per Sec. 17(5)

7F & 7G. The reversal of “TRAN-I” and “TRAN-II” credit.

7H. Mentions of other reversals.

7I. Aggregate reversed ITC declared under points 7A to 7H 

7J. The net ITC which is accessible for use, i.e. 6O-7I

Under sect. 8, Provide the description of any other ITC associated information and fill the amount of central, state / UT, Integrated Gst and Cess under the following sub-heads:

8A. ITC as per Goods & Services Tax Return-2A

8B. ITC as per sum total of all the transactions from 6B and 6H above.

 

C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018        
D Difference [A-(B+C)]        
E ITC available but not availed (out of D)        
F ITC available but ineligible (out of D)        
 

G

IGST paid on import of goods (including supplies from SEZ)        
 

H

IGST credit availed on import of goods (as per 6(E) above)  

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I Difference (G-H)        
 

J

ITC available but not availed on import of goods (Equal to I)        
 

K

Total ITC to be lapsed in current financial year (E + F + J) <Auto> <Auto> <Auto> <Auto>
Pt. IV Details of tax paid as declared in returns filed during the financial year
 

 

 

 

9

Description Tax Payable Paid through cash Paid through ITC
Central Tax State Tax/

UT Tax

Integrated Tax Cess
  1 2 3 4 5 6 7
Integrated Tax            
Central Tax            
State/UT Tax            
Cess            
Interest            
Late fee            
Penalty            
Other            
Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
  Description Taxable Value Central Tax State Tax /UT Tax Integrated Tax Cess
1 2 3 4 5 6
10 Supplies / tax declared through Amendments (+) (net of debit notes)          
11 Supplies / tax reduced through Amendments (-) (net of credit notes)          
12 Reversal of ITC availed during previous financial year          
13 ITC availed for the previous financial year          
14 Differential tax paid on account of declaration in 10 & 11 above
  Description Payable Paid
1 2 3

Also Read: 7 Ways Goods and Service Tax benefits the Economy

8C. ITC on inward supplies exclusive of imports and inward supplies leviable to reverse charge mechanism but inclusive of services acquired from SEZs throughout the year 2017-2018 but utilised between April to September, 2018.

8D. Difference i.e. {8A minus(8B plus 8C)}

8E. ITC  is available, but not yet availed, under 8D

8F. ITC  is available but not eligible under 8D above

8G. Integrated GST reimbursed on the import of goods, inclusive of supplies from Special Economic Zones

8H. Integrated GST credit availed on the import of goods, as specified under 6E.

8I. The difference between the transactions under 8G-8H

8J. ITC  is available but not yet availed on the import of goods ( equal to 8I).

8K. The aggregate ITC value to lapse in the current financial year i.e. 8E 8F 8J

 

C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018        
D Difference [A-(B+C)]        
E ITC available but not availed (out of D)        
F ITC available but ineligible (out of D)        
 

G

IGST paid on import of goods (including supplies from SEZ)        
 

H

IGST credit availed on import of goods (as per 6(E) above) <Auto>      
I Difference (G-H)        
 

J

ITC available but not availed on import of goods (Equal to I)        
 

K

Total ITC to be lapsed in current financial year (E + F + J) <Auto> <Auto> <Auto> <Auto>
Pt. IV Details of tax paid as declared in returns filed during the financial year
 

 

 

 

9

Description Tax Payable Paid through cash Paid through ITC
Central Tax State Tax / UT Tax Integrated Tax Cess
  1 2 3 4 5 6 7
Integrated Tax            
Central Tax            
State/UT Tax            
Cess            
Interest            
Late fee            
Penalty            
Other            
Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
  Description Taxable Value Central Tax State Tax / UT

Tax

Integrated Tax Cess
1 2 3 4 5 6
10 Supplies / tax declared through Amendments (+) (net of debit notes)          
11 Supplies / tax reduced through Amendments (-) (net of credit notes)          
12 Reversal of ITC availed during previous financial year          
13 ITC availed for the previous financial year          
14 Differential tax paid on account of declaration in 10 & 11 above
  Description Payable Paid
1 2 3

PART-4: It contains the details of tax paid as declared in returns filed during the financial year.

Section 9 states that you are required to fill in the details of Integrated tax, Central tax, state/UT tax, cess, interest, late fee, penalty and others as tax payable, the amount which is paid through cash and the amount which is adjusted towards ITC.

Part-5: It contains the particulars of the transactions for the previous financial year declared in returns of April to September of the current financial year or up to date of filing of annual return of the previous financial year, whichever is earlier. Find out the taxable value, central tax, state/ UT tax, integrated tax and cess under the following sections:

Section 10 & 11- Supplies/ taxes declared or reduced via amendments 

Section 12- Reversal of Input Tax Credit (ITC) availed during the previous financial year

Section 13 – ITC availed for the previous financial year

Under Section 14, you have to find out the details of differential tax paid on account of declaration in section 10 & 11. Fill in the details of integrated tax, central tax, state/ UT tax, cess and interest whether payable or paid.

PART- 6: This part contains the description of demands and refunds. Under section 15, you have to fill in the amount of central, state/ UT, integrated GST, cess, interest, penalty, late fee and others under the following sub-heads:

  1. Aggregate Refund claimed
  2. Aggregate refund sanctioned
  3. Aggregate refund rejected
  4. Aggregate refund pending
  5. Aggregate demand of taxes
  6. Aggregate tax paid in reference of point E
  7. Aggregate demands which are pending in point E above

Under section 16, you are required to provide details on supplies which is received from taxpayers registered under the composition scheme, supplies which are deemed as supply of goods & services and goods which were sent for approval but not yet returned. Calculate the chargeable value, central, state/ UT, integrated GST and cess value.

  Integrated Tax    
Central Tax    
State/UT Tax    
Cess    
Interest    
Pt. VI Other Information
15 Particulars of Demands and Refunds
  Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee

/Others

  1 2 3 4 5      
 

A

Total

Refund claimed

             
 

B

Total Refund

sanctioned

             
 

C

Total Refund Rejected              
 

D

Total Refund Pending              
 

E

Total demand of

taxes

             
 

 

F

Total taxes paid in respect of E above              
 

 

G

Total demands pending out of E above              
16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
  Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess
  1 2 3 4 5 6
 

A

Supplies received from Composition taxpayers          
B Deemed supply under Section 143          
 

C

Goods sent on approval basis but not returned          
17 HSN Wise Summary of outward supplies
HSN

Code

UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess
1 2 3 4 5 6 7 8 9
                 

 

18 HSN Wise Summary of Inward supplies
HSN

Code

UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax  

Cess

1 2 3 4 5 6 7 8 9
                 
19 Late fee payable and paid
  Description Payable Paid
1 2 3
A Central Tax    
B State Tax    

Under section 17 & 18, you are required to fill in Harmonized Summary of Nomenclature(HSN code)   of inward(purchase) and outward (sales) supplies.

Under section 19, calculate the late fee which is payable or already paid under central and state tax.

You can download the GSTR 9 Format on https://www.gst.gov.in/.

GSTR – 9 Due Date Extended

The deadline has been extended multiple times due to the complexities and the circumstances of the financial year 2020 because of Covid-19.

The due date for filing of GST annual return for the financial year 2019-20 was earlier extended from 31st December 2020 to 28th February 2021. As per the recent notification by the Ministry of Finance, it is again extended from 28th February to 31st March 2021. 

This means that the taxpayers can file their GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) of financial 2019-20 till 31st March 2021. 

Also Read: GST Tracking – Track Your Application Status Online

FAQ’S

Is it compulsory to file GSTR-9?

Yes, it is compulsory to file GSTR-9 for all the taxpayers who were filing regular returns under the normal scheme.

Can GSTR-9 be filed offline?

Yes, GSTR-9 can now be filed offline by downloading the offline tool on GST Portal.

Are the taxpayers required to provide every detail in all the tables for GSTR-9?

No, the taxpayers are only required to provide the details which are relevant for their business.

Can taxpayers download the system computed values of GSTR-9?

Yes, the taxpayers can easily download the system computed values of GSTR-9.

What is the difference between GSTR-9 and GSTR-9C?

GSTR-9 is to be filed by every registered taxpayer irrespective of the turnover. However, GSTR-9C only applies to those taxpayers whose supplies for the applicable financial year exceeded the turnover of Rs. 2 Crores i.e. to whom tax audit applies.

Can we show Non- GST turnover (petrol, alcohol etc.) in GSTR-9?

No, we can’t show non-GST turnover in the annual return.

 

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