Everything you Need to Know about GSTR 9

GSTR 9 is an annual return that is supposed to be filed by GST-registered taxpayers (including those enrolled for the composition levy scheme). Combining the information furnished in the monthly and quarterly returns, GSTR 9 contains details of the supplies made and received during the last financial year under SGST, CGST, and IGST. There are numerous questions in the minds of taxpayers relating to GSTR 9, we have tried to answer a few in this article.

What are the types of returns under GSTR 9?

There are four types of returns to be filed under GSTR 9 – GSTR 9, GSTR 9A, GSTR 9B, and GSTR 9C.

What is GSTR 9A?

Companies/individuals paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A.

What is composition scheme in GST?

Composition scheme is a simple scheme for small taxpayers to get rid of tedious GST formalities and pay GST at a fixed rate if their annual turnover is less than Rs. 1.5 Crore.

What is the due date of GSTR 9?

The due date for GSTR 9 is 31st December of the subsequent financial year.

Who needs to file GSTR 9?

Taxpayers registered under the GST regime are required to file GSTR 9. However, input service distributers, casual taxable persons, non-resident taxable persons, & persons paying TDS are exempted from filing GSTR 9.

GSTR 9A should be filed by regular GST taxpayers filing GSTR 1, GSTR 2, and GSTR 3. All these forms must be filed for a taxpayer to file GSTR 9A return.

E-commerce operators collecting tax at source are required to file GSTR 9B annually, in addition to filing GSTR 8 return monthly.

GSTR 9C return must be filed by taxpayers having annual turnover of over INR 2 crores in a financial year. They are required to file their GSTR 9C with accounts audited by a practising Chartered Accountant or Cost Accountant; and this must be completed before starting to file GSTR 9C on the GSTN online portal.

How to file GSTR 9A?

GSTR 9A can be filed online on the GST portal.

Does every taxpayer need to get GST audit?

No. As per Section 44(2) of CGST Act, 2017 read with Section 35(5) of CGST Act, 2017 and Rule 80 (3) of CGST Rules, 2017, only registered persons with aggregate turnover of over Rs. 2 crores in a financial year are required to get their accounts audited by a Chartered Accountant or a Cost Accountant and submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44, and such other documents in FORM GSTR-9C.

How to file GSTR 9 if someone has more than one GST registrations, but a single PAN?

If the same person has obtained multiple GST registrations whether in one state of multiple states, every such registration will be treated as a separate person as per Section 25(4) of CGST Act and separate GSTR 9 needs to be filed for each such GSTIN.

What are the late fees in GSTR 9?

In case of a delay in filing GSTR 9 returns, a penalty of Rs. 100/day (under SGST) and Rs. 100/day (under CGST) is levied. There is no late fees under IGST. The maximum possible fine will be an amount calculated at a quarter percent of the total turnover of the taxpayer in the respective State or UT.

Can someone file GSTR 9 if he/she hasn’t filed GSTR 9A or GSTR 9B for a period?

No, Filing of GSTR 9A and GSTR 9B is mandatory before filing of GSTR 9.

Can a missing information from Form GSTR 1 or GSTR 3B be added while filing Form GSTR 9?

Yes, any additional liability not declared in Forms GSTR 1 and GSTR 3B may be declared in Form GSTR 9. However, Input Tax Credit for the same period cannot be availed.

Does someone need to file GSTR 9 if his GST registration was cancelled before 31st March or his application for cancellation was pending as on the 31st of March?

Yes, Section 44(1) mandates every registered person to file GSTR 9 even if he is not registered as on 31st March, but was a registered taxpayer during the financial year. Similarly, if someone has applied for cancellation of registration, but his application is pending as on the 31st March, he needs to file GSTR 9.

What is NIL Annual Return under GSTR 9?

NIL Returns under GSTR 9A can be filed if during the financial year you have

  • Not made any outward supply (commonly known as sale)
  • Not received any inward supplies (commonly known as purchase) of goods/services
  • No liability of any kind
  • Not claimed any Credit during the Financial Year
  • Not received any order creating demand
  • Not claimed any refund