GST Annual Return: Everything you need to know about the format, eligibility & rules around GSTR 9

[full_width]

1. What is GSTR-9?

GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

2.Who should file GSTR-9 ?

All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9

• Casual Taxable Person

• Input service distributors

• Non-resident taxable persons

• Persons paying TDS under section 51 of GST Act.

3. What are different types of return under GSTR-9 ?

There are 4 types of return under GSTR 9 :

1. GSTR 9  : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3.
2. GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
3. GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4. GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs  2 croresduring the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

4. When is GSTR-9 due ?

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For instance for FY 2017-18, the due date for filing GSTR 9 is 31st December, 2018.

5. What is the Penalty for the late filing of GSTR-9 return ?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, total penalty is Rs 200 per day of default. There is no late fee on IGST.

6. Details to be provided in GSTR-9

GSTR 9  has total of 6 Parts.

Parts of the GSTR-9	Information required
Part-I	Basic details of the taxpayer. This detail will be auto-populated.
Part-II	Details of Outward and Inward supplies declared during the financial year(FY). This detail must be picked up by consolidating summary from all GST returns filed in previous FY.
Part-III	Details of ITC declared in returns filed during the FY. This will be summarised values picked up from all the GST returns filed in previous FY.
Part-IV	Details of tax paid as declared in returns filed during the FY.
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 comprising details of: -GST Demands and refunds, -HSN wise summary information of the quantity of goods supplied and received with its corresponding Tax details against each HSN code, -Late fees payable and paid details and -Segregation of inward supplies received from different categories of taxpayers like Composition dealers, deemed supply and goods supplied on approval basis.

GSTR 9 Return: Notification, PDF Format, Excel Format

“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
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 /	Integrated Tax	Cess
						UT Tax
	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)				<Auto>	<Auto>	<Auto>	<Auto>
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>
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
	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

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signature

Place                                                                                                  Name of Authorised

Signatory

Date                                                                                                              Designation / Status

---

FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer)
Pt. I	Basic Details
1	Financial Year
2	GSTIN
3A	Legal Name		<Auto>
3B	Trade Name (if any)		<Auto>
4	Period of composition scheme during the year (From —- To —-)
5	Aggregate Turnover of Previous Financial Year
(Amount in Rs. in all tables)
Pt. II	Details of outward and inward supplies declared in returns filed during the financial year
	Description		Turnover	Rate of Tax	Central Tax	State / UT Tax	Integrated tax	Cess
	1		2	3	4	5	6	7
6	Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A	Taxable
B	Exempted, Nil-rated
C	Total
7	Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
	Description		Taxable Value	Central Tax		State Tax / UT Tax	Integrated Tax	Cess
	1		2	3		4	5	6
A	Inward supplies liable to reverse charge received from registered persons
B	Inward supplies liable to reverse charge received from unregistered persons
C	Import of services
D	Net Tax Payable on (A), (B) and (C) above
8	Details of other inward supplies as declared in returns filed during the financial year
A	Inward supplies from registered persons (other than 7A above)
B	Import of Goods
Pt. III	Details of tax paid as declared in returns filed during the financial year
9	Description			Total tax payable		Paid
	1			2		3
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
	Late fee
	Penalty
Pt. IV	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			Turnover	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1			2	3	4	5	6
10	Supplies / tax (outward) declared through Amendments (+) (net of debit notes)
11	Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
12	Supplies / tax (outward) reduced through Amendments (-) (net of credit notes)
13	Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)
14	Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
	Description				Payable		Paid
	1				2		3
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
Pt. V	Other Information
15	Particulars of Demands and Refunds
	Description	Central Tax	State Tax / UT Tax	Integrated Tax	Cess	Interest	Penalty	Late Fee /  Others
	1	2	3	4	5	6	7	8
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	Details of credit reversed or availed
	Description				Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1				2	3	4	5
A	Credit reversed on opting in the composition scheme (-)
B	Credit availed on opting out of the composition scheme (+)
17	Late fee payable and paid
	Description				Payable		Paid
	1				2		3
A	Central Tax
B	State Tax

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Place                                                                                                                 Signature

Name of Authorised Signatory

Date

Designation / Status

GSTR 9 Return: Notification, PDF Format, Excel Format

(Source:CBIC, GST)