Form GSTR-9: Format, Types of Returns and How to File

What is Form GSTR-9?

Form GSTR-9 is a return to be filed annually by the business entities having GST registration in India. It is a declaration form where the GST Registered entities declare all details of the previous financial year inclusive of outward and inward supplies, GST paid and Input Tax Credits if claimed. Once Form GSTR-9 is duly filed it cannot be revised. Therefore, it is recommended that before filing the GSTR-9 form every detail must be checked thoroughly and values must be filled in very carefully. If there are any mistakes then they must be rectified and then the form must be submitted.

What is the Format of Form GSTR-9?

A GSTR-9 Form basically divided in six major parts that has to be duly filled by the taxpayer who have GST Registration in India. These six parts are:

  • Basic details including the details of financial year, GSTIN of the taxpayer, legal name and trade name.
  • Details regarding outward and inward supplies as declared by the taxpayer during the fiscal year.
  • Details regarding Input Tax Credits as declared in the returns filed by the taxpayer during the fiscal year.
  • Details regarding tax paid as declared in the returns filed by the taxpayer during the financial year.
  • Details regarding transactions of previous financial year as declared in returns filed by the taxpayer during April to September of the current fiscal year.
  • Other details regarding GST refunds and demands, supplies received from composition taxpayers, deemed supply, HSN wise summary of outward and inward supply and late fee payable if any.

What are the Types of Annual Returns considered under Form GSTR-9?

The type of annual returns to be filed under Form GSTR-9 as per Rule 80 of CGST Act, 2017 are:

  • GSTR-9: Is to be filed by regular taxpayers who have filed GSTR-1, GSTR-2, GSTR-3, GSTR-3B.
  • GSTR-9A: Is to be filed by composition scheme taxable person.
  • GSTR-9B: Is to be filed by e-commerce operators or owners.
  • GSTR-9C: Is to be filed by person whose account under Section-35 CGST needs to be audited.

Who must file GSTR-9?

Form GSTR-9 must be filed by the following liable:

  • Taxpayers/taxable person registered under GST and having GSTIN.
  • Business entities having a turnover above twenty lakhs.
  • Business entities having annual threshold exceeding two crores must have GST Audit before filing GSTR-9.

Who are not liable to file GSTR-9?

  • TDS paying person
  • Distributors of input services
  • Taxpayers who have opted for Composition Scheme under GST.
  • Casual taxable people
  • NRI taxable person

How to file Form GSTR-9?

To file the GSTR-9 Form for annual returns one should visit the GST Portal and then follow the given steps:

  • Login with your credentials and navigate to the Annual Return for Normal Taxpayer Form GSTR-9.
  • Download the summary of Form GSTR-1, GSTR-3B and GSTR-9.
  • Enter your details in various slots.
  • Preview summary in Draft Form GSTR-9.
  • Compute all the liabilities and pay any late fine.
  • Preview the Draft of Form GSTR-9.
  • File the GSTR-9 Form with Digital Signature Certificates (DSC) or Electronic Verification Code (EVC).

What are the Provisions related to Form GSTR-9?

  • Section 35(5) of CGST Act, 2017: It states that every registered person having threshold above the prescribed limit must get his account audited.
  • Section 44(1) of CGST Act, 2017: It states that every registered person other than those exempted is required to file annual return of a financial year in GSTR-9 Form.
  • Rule 80 of CGST Act, 2017: Section 44(1) must be read with Rule 80 of the act.

What are the due dates for filing Form GSTR-9?

Usually, the due date to fill annual GST Return for business entities whose fiscal year ends on 31st March is 31st December. The due date to file Form GSTR-9 for the fiscal year 2017-18 has been extended to 30th November, 2019 in order to check adherence of compliance and to eradicate any difficulty faced by the taxpayer.

What is the penalty for late filing of Form GSTR-9?

 If the taxpayer files the Form GSTR-9 after due date then a fine of Rs. 100 under CGST and Rs. 100 under SGST are levied upon him on per day basis. This means that a fine of Rs. 200 per day is applicable on the return amount to be filed.

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    Author: Anil Agrawal
    EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or anil@ezybizindia.in.
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