GSTR 9 : Annual GST Returm Form, Applicability, Online Filing Procedure, Rules, FAQ’s
(Last Updated On: December 22, 2018)
- What is GSTR 9 – GST Annual Return Form?
- Who is required to file GSTR 9? What is the applicability for filing GSTR9?
- What is the Due date of Filing GSTR 9 annual return?
- What is the period for which GSTR 9 is to be filed?
- What if I do not file my GSTR 9 or file it after the due date?
- What is the Structure of GSTR 9- Annual Return?
- What is the step by step process to understand and fill GSTR 9 Annual Return Form?
- FAQ’s on Filing of Annual Return GSTR-9
What is GSTR 9 – GST Annual Return Form?
GSTR 9 is a type of Annual Return to be filed by eligible taxpayers. It gives a summarised report of transactions done during the financial year. Here is a glimpse of particulars to be furnished in GSTR 9 Annual Return:
- Basic Details
- Details of outward supplies
- ITC claimed or reversed
- Taxes paid or adjusted
- Previous year transactions reported
For the FY 2017-18 GSTR 9 is required to be filed by 31st December 2018.
Who is required to file GSTR 9?What is the applicability for filing GSTR9?
All registered person u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR.
- Casual Taxable Person
- Non-Resident Taxable Person
- Person deducting TDS or Collecting TCS (the provisions were not applicable in FY 2017-18)
- Input service distributor
But, the applicability of Annual GSTR differs depending on the type of Taxpayer-
- Normal Taxpayer – GSTR 9
- Composition Taxpayer – GSTR 9A
- E-Commerce operator – GSTR 9B
What is the Due date of Filing GSTR 9 annual return?
As per Section 44 of the CGST and SGST Act 2017, annual return needs to be filed till 31st Dec 2018 for the FY 2017-18. Which means an annual return shall be duly filed by a taxpayer on or before 31st of December of the next financial year.
What is the period for which GSTR 9 is to be filed?
Annual Return need to be filed for every financial year. For FY 2017-18, GSTR 9 will be filed for the period from 1st July 2017 to 31st March 2018(GST implemented from 1st July 2017). However, the annual return shall include a summary of amendments made till 30 Sep 2018, pertaining to transactions undertaken between 1st July 2017 to 31st March 2018.
What if I do not file my GSTR 9 or file it after the due date?
Non compliance of law has always been strictly adhered to by the tax department, the same goes on with GSTR 9. Not filing GSTR 9 or filing it after due date can result in a heavy cost for the taxpayer.
In case of not filing:
- Notice u/s 46 for Immediate filing (within 15 days) of GSTR 9 can be ordered by the authorities.
- General penalty as mentioned under section 125, of the CGST Act 2017 up to Rs 25,000/- can be levied.
As per section 47(2) of the CGST Act 2017, the late fee shall be lower of the following
- Rs 100 per day
- 0.25% of turnover in state or union territory
- Also, General penalty as mentioned under section 125, of the CGST Act 2017 up to Rs 25,000/- can be levied.
But, in this case, a person making interstate supply shall attract double penalty because the same penalties would attract both CGST and SGST Act. Which means the amount of penalty, in this case, will become
- Rs 200 per day
- 0.25% of turnover in state or union territory
What is the Structure of GSTR 9- Annual Return?
Annual Return format as notified in the form GSTR-9 is very exhaustive document wherein the transactions pertaining to the last years have to be reported. It is divided in 5 parts as below:
Part I: Basic Details
Part II: Details of outward supplies as reported in returns during the financial year
Part III: Details of ITC availed and reversed, declared in the Returns filed during the Financial Year
Part IV: Details of taxes paid, as declared in returns filed 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 upto date of filing of annual return of previous FY whichever is earlier (Table 10 to 14)
Part VI: Other information
What is the step by step process to understand and fill GSTR 9 Annual Return Form?
The details as to how to fill GSTR-9 is explained below in the tabular format against each of the description-
PART – I. BASIC INFORMATION: Annual return starts with the basic details to be furnished about the registered person. It is expected that these details would get auto-populated in common portal.The information sought under this category is –
The financial year for which the annual return is filed is also required to be mentioned in Part-I. Presently the financial year would be 2017-18, however the details to be furnished is for the period July 2017 to March 2018.
The Annual return is to be filed based on the returns filed for the respective GSTIN and not based on PAN India basis. In other words, if the assessee has four GSTIN’s, then he would be required to file four annual returns .
Trade Name (if any)
PART – II. OUTWARD & INWARD SUPPLIES: This part requires furnishing the details of all outward supplies made during the year (segregated between supplies liable to tax and not liable to tax) and inward supply liable to reverse charge basis. This includes not only the original supply as reported in the periodical returns but also the amendments made therein. This part is further subdivided in below tables:
- Table 4: All transactions on which tax liability has arisen segregated in below:
- Taxable outward supplies (segregated in various categories based on nature)
- Advance received in respect of which invoice has not been issued
- Inward supply on which liability arises under reverse charge mechanism
- Table 5: Details of outward supplies on which tax is not payable as declared in the return filed during the financial year. This includes exempted supplies, non GST supplies and zero rated supplies.
Total of Table 4 and Table 5 gives turnover of the registered person during the financial year.
Table 4 provides for reporting of all supplies (i.e. outward supplies and RCM transactions) on which tax has been paid by the registered person during the previous financial year
Supplies made to un-registered persons (B2C)
Supplies made to registered persons (B2B)
Zero-rated supply (Export) on payment of tax (except supplies to SEZs)
Supply to SEZs on payment of tax
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
Inward supplies on which tax is to be paid on a reverse charge basis
Sub-total (A to G above)
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
Supplies/tax declared through Amendments (+)
would be disclosed.
Supplies/tax reduced through Amendments (-
|Similar to entry 4(K), however, the amendments which reduce the tax liability would be disclosed in the column.|
Sub-total (I to L above)
Supplies and advances on which tax is to be paid (H + M) above
Table 5 provides for reporting of all other supplies (i.e. supplies without payment of tax and exempt) made by the registered person during the previous financial year – in this table assessee is required to provide the details of turnover on which there is no liability to pay GST.
Zero-rated supply (Export) without payment of tax
Supply to SEZs without payment of tax
Supplies on which tax is to be paid by the recipient on reverse charge basis
Sub-total (A to F above)
Credit Notes issued in respect of transactions specified in A to F above (-)
Debit Notes issued in respect of transactions specified in A to F above (+)
Supplies declared through Amendments (+)
Supplies reduced through Amendments (-)
Sub-Total (H to K above)
Turnover on which tax is not to be paid (G + L above)
Total Turnover (including advances) (4N + 5M – 4G above
PART – III. INPUT TAX CREDIT: This part requires the person filing Annual Return to declare the details of all ITC related information. Some of the information in this segment is auto populated whereas most of other details have to be furnished in the Annual Return manually.This part is further sub divided in the below Tables:
- Table 6: Details of ITC availed as declared in the Return has to be given in this part of the Table. Total ITC availed is auto populated from GSTR-3B whereas the details of the ITC segregated in the inputs, input services and capital goods have to be provided by the registered person in respect of different categories of inward supplies. This part also requires separate disclosure of the transitional credits availed by the registered person.
- Table 7: The details of ITC reversed and ineligible ITC to be declared in this part. The difference between Table 6 and Table 7 indicates total credit which is available for utilization with the registered person during the financial year.
- Table 8: This table requires certain additional information to be furnished in the Annual Return related to ITC. The information contained in this Table is mainly for the purpose of analysis of the government to identify the instances of over/under availment of credit. The main part which requires disclosure is matching the credit availed in the GSTR-3B viz a viz credit which is auto-populated in the GSTR-2A.
Table 6 provides for reporting of the gross input tax credit (ITC) availed by the registered person during the previous financial year
Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
Auto-Populated from Form GSTR-3B
Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Import of goods (including supplies from SEZs)
Import of services (excluding inward supplies from SEZs)
Input Tax credit received from ISD
Amount of ITC reclaimed (other than B above) under the provisions of the Act
Sub-Total (B to H above)
Difference (I – A above)
Transition Credit through TRAN-I (including revisions if any)
Transition Credit through TRAN-II
Any other ITC availed but not specified above
Sub-total (K to M above)
Total ITC availed (I + N above)
Table 7 provides for reporting of ITC reversed by the registered person and Ineligible credits reported during the previous financial year
As per Rule 37
As per Rule 39
As per Rule 42
As per Rule 43
As per section 17(5)
Reversal of TRAN-I credit
Reversal of TRAN-II credit
Other reversals (pl. specify)
Total ITC Reversed (A to H above
Net ITC Available for Utilization (6O – 7I)
Table 8 provides for a summary of ITC available as per GSTR-2A & IGST paid on import of goods and a comparison with ITC availed
ITC as per GSTR-2A (Table 3 & 5 thereof)
Auto-Populated from GSTR-2A
ITC as per sum total of 6(B) and 6(H) above
Auto-Populated from Table 6(H) and 6(B)
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
ITC available but not availed (out of D)
ITC available but ineligible (out of D)
IGST paid on import of goods (including supplies from SEZ)
IGST credit availed on the import of goods (as per 6(E) above)
ITC available but not availed on import of goods (Equal to I)
Total ITC to be lapsed in the current financial year (E + F + J)
PART – IV. DETAILS OF TAX PAID: This part requires furnishing the information/details of different nature of taxes payable and paid either in cash or through utilization of input tax credits
Table 9 provides for reporting of tax paid by the registered person during the previous financial year
The sum total of amounts from Table 6 of GSTR-3B would get auto-populated in this table.
Also, refer to Table 6.1 of Form GSTR-3B filed
State Tax/UT Tax
PART – V. TRANSACTIONS OF PREVIOUS FY DISCLOSED IN APRIL TO SEPTEMBER OF CURRENT FY: Many of the transactions pertaining to previous financial year might have missed reporting in the GSTR-1 and GSTR-3B filed for the last year. Such transactions might have been reported in the returns filed during the period April 2018 to September 2018. Details of all such transactions are required to be reported in this part including tax liability thereon.
TABLE 10 – 14
Table 10-13 provides for reporting of transactions pertaining to the previous financial year (‘PFY’) which are reported by the registered person during the period April to September of the subsequent financial year (‘CFY’)
Supplies / tax declared through Amendments (+) (net of debit notes)
Supplies / tax reduced through Amendments (-) (net of credit notes)
Ex: the credit note raised during February 2018, however the same is reported in June 2018, the same needs to be recorded in this section.
Reversal of ITC availed during previous financial year
ITC availed for the previous financial year
Differential tax paid on account of declaration in 10 & 11 above
PART – VI. OTHER INFORMATION:This part seeks additional information required to be reported in the Annual Return. Following details to be provided table-wise:
- Table 15: Particulars of demand and refunds
- Table 16: Information on supplies received from composition taxpayers, deemed supply under section 143 (job work) and goods sent on approval basis
- Table 17: HSN wise summary of outward supplies
- Table 18: HSN wise summary of inward supplies
- Table 19: Late fees payable and paid for delay in filing of Annual Return
TABLE 15 – 18
Table 15 provides for reporting of Demands and Refunds claims by the registered person during the PFY
Table 16 provides for Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
Table 17-18 provides reporting of HSN wise summary of Outward and Inward Supplies reported in the PFY
Table 19 provides reporting of Late Fees
Late fees payable and paid
Last Part :of the Annual Return requires verification to be made by the registered person filing the Annual Return. Such person has to declare that information contained in the Annual Return is true and the benefit of any reduction in output tax liability has been passed or will be passed on to the recipient of the supply.
FAQ’s on Filing of Annual Return GSTR-9
Whether amount recovered as Pure Agent needs to be disclosed in the Annual Return?
Amount recovered as the pure agent is excluded from the valuation under section 15 of the CGST/SGST Act read with Rule 33 of the CGST/SGST Rules. It is not shown in the periodical GSTR-1 also and accordingly there may not be disclosure requirement of the same in the Annual Return. If such transactions are routed through Balance Sheet, there will be no disclosure in the GSTR-9C also. However, if included in the turnover as per books of account, it would be one of the reconciliation item under GSTR-9C.
Which stock details are required to be reported in the Annual Return?
The details in respect of the movement of stock, addition or consumption of stock is not required to be disclosed in the Annual return. However, assessee needs to internally derive the values of stock that is lost, stolen, issued as samples etc. and accordingly the same needs to be reversed in the monthly returns and the corresponding disclosure of the same needs to be given in Part III of the Annual Return.
If my Registration has been surrendered before end of year. Am I still required to file Annual Return?
Every registered person who had a valid registration during any part of the year is required to file Annual Return. However, if the person has applied for surrender of the registration in the year which has been accepted by the department, such supplier may not have access to the GST portal and accordingly may not be able to file the Annual Return.
Who is responsible for submitting Annual Return – Registered person or Auditor?
Annual Return is a mere summary of monthly returns filed with certain additional information and it is the responsibility of the registered person to file such return. Auditor is required to reconcile the details furnished in the Annual Return with the details as per audited annual financial statement in form GTSR 9C.
How shall the difference between commercial value and assessable value of the transaction disclosed under GST?
There could be many instances where commercial value of the transaction could be different from the transaction value on which tax is payable under section 15 of the CGST/SGST Act read with rules issued thereunder. There is requirement to disclose the transaction value as arrived at under section 15 of the Act read with Rule in the Annual Return. Any difference between commercial value and transaction could form part of the Reconciliation Statement. There is no need of disclosure of such difference in the Annual Return.
What shall be the turnover in to be reported in Annual Return? Whether it needs to be same as that of Profit and Loss Account?
There is no requirement under GST law to match the turnover as per the profit and loss account with the annual return but it is pertinent to note that the reconciliation statement as to the difference in the turnover needs to be reported, therefore it is important that the turnover is matched in the back end at the time of filing the annual return and the monthly returns so that the differences does not crop up in the reconciliation statement in Form GSTR-9C.
How shall transitional credits be reported by TRAN -1 category of persons?
The Government has extended last date of filing of TRAN-1 by specified category of person till 31st January, 2019. However, the GSTR-9 has to be submitted by 31st December, 2018. Such persons may disclose the TRAN-1 credit in the Annual Return for the FY 2018-19
Am I required to report turnover from April 2017 to March 2018 in Annual Return to be filed for FY 2017-18?
No, only the details for the period from July 2017 to March 2018 are to be provided in annual return. The turnover pertaining to April 2017 to June 2017 would be required to be reported in the Form GSTR-9C as a part of reconciliation with the financial statements.
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