1. What is GSTR-9?
  2. Eligibility for Filing GSTR-9
  3. Types of returns under GSTR-9
  4. GSTR-9 due date
  5. What if I file GSTR-9 late?
  6. List of particulars required for filing GSTR-9

What is GSTR-9?

 GSTR 9 is basically an Annual Return on GST. Taxpayers registered under GST as well as composition levy scheme have to file this return once a year. GSTR 9 primarily contains details of incoming as well as outgoing supplies under the various types of GST i.e. CGST, IGST, and SGST. The annual return also acts as a means of checking the validity of monthly and quarterly returns filed throughout the year.

Who Should File GSTR-9? Eligibility

Basically, the Annual Return should be filed by following 4 classes of individuals as prescribed by the GST rules. These are-

  • Casual Taxable Person
  • Input Service Distributor
  • Non-Resident Taxable Person
  • People paying TDS under section 51 of GST Act

Different Return Types under GSTR-9

GSTR 9 consists of 4 return types in total

  1.  GSTR 9:  Regular Taxpayers who file GSTR 1, GSTR 2 and GSTR 3
  2. GSTR 9A: Taxpayers registered under composition scheme of GST should be filing this return type
  3. GSTR 9B:  E-commerce operators have to file this return if they have filed GSTR 8 in the same Financial Year
  4. GSTR 9C:    Taxpayers with Annual Turnover of more than Rs. 2 crores. These taxpayers have to undergo the process of accounts auditing.

GSTR-9 Due Date

The Annual return GSTR 9  has to be filed by 31st of December of the subsequent fiscal year. For example, The annual return for the Financial Year 2018-19 should be filed by 31st December 2019.

Late Fee for Filing  GSTR-9

If by any chance you forget to file your Annual Return on time, there is no need to worry! You can file your returns with a late fee of Rs. 100 per day from the due date for each category of GST. Thus, Rs. 100 per day for CGST and Rs. 100 per day for SGST. There is no fine for IGST. Thus, the late fee for late filing of GSTR-9 is Rs. 200 per day.

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Particulars to be Provided for filing GSTR-9

Part of GSTR-9   Particulars Neeed
Part-I Details of Taxpayer. This is generally auto-populated
Part-II Detailed information about supplies (in-ward as well as outward) declared during the Financial Year(FY). This should match up with a summary of all GST returns filed in the previous FY
Part-III Input Tax Credit details declared in the returns filed during the FY. This will be values summarised and picked from GST returns filed previously
Part-IV Tax paid  as declared in returns paid during the Financial Year
Part-V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier. Usually, the summary of amendment or omission entries belonging to previous FY but reported in Current FY would be segregated and declared here.
Part-VI Other Information
Refunds and GST Demands
The quantity of  goods supplied and received listed by HSN summary with their corresponding tax details against each HSN code
Details of late fees due and paid
Segregation of inward supplies received from different categories of taxpayers like Composition dealers, deemed supply and goods supplied on approval basis.