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FORM GSTR – 9 is to be filed which is known as Annual return. It is compilation return of all Intra and Inter State Outward/ Inward Supplies made during the particular financial year. It is consolidated return of monthly and quarterly returns. It is filed once in a year. It is mandatory to file annual return.

Types of Annual Return

Form Applicability
GSTR – 9 GSTR – 9 is annual return filed by taxpayers registered under regular scheme including SEZ unit.
GSTR – 9 A GSTR – 9 A is annual return filed by taxpayers who opted for composition scheme.
GSTR – 9 B It is to be filed by e-commerce operators who has filed GSTR 8 during the financial year
GSTR – 9 C Form GSTR-9C is required to be filed by every registered person whose turnover has been more than Rs. 2 crores during the financial year. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement as specified under section 44(2) of CGST Act

Due Date

GSTR 9 -It should be filed within August 31st, 2019 for the financial year 2017-18
December 31st, 2019 for the financial year 2018-19

Details in Annual Return

PART Details required
Part-I Details of the taxpayer are required. This detail will be auto-populated.
Part-II Outward and Inward supplies details declared during the FY. This detail must be picked up by consolidating summary from all GST returns filed in previous Financial Year.
Part-III Details of the ITC declared in returns filed during the FY. The summarised values will be picked up from all the returns of GST filed in the previous FY.
Part-IV Information of tax paid as declared in the returns filed during the FY.
Part-V Particulars of the transactions for the previous FY declared in returns of Apr to Sept of current FY or up to the date of filing of GSTR-9 of previous FY whichever is earlier. So, the summary of amendment or omission entries belonging to previous Financial Year but reported in Current Financial Year would be segregated and declared in this part.
Part-VI Other Information: Demands and refunds of GST, HSN wise summary information of the no of goods supplied and received with its corresponding Tax details against each HSN code, Late fees to be paid and paid details, Segregation of inward supplies received from different types of taxpayers like Composition dealers, deemed supply and goods supplied on approval.

Penalty for Non – Filing or Late Filing :

Penalty is Rs. 200 per day (i.e Rs. 100 CGST & Rs. 100 SGST) of default. This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory. However, there is no late fee on IGST yet.

General FAQ

1. Can it be revised ?
No, once the return is filed it can not be revised.

2. What if additional liability arises ?
Liability identified during the filing of annual return can be deposited with Government using DRC-03 Form (i.e., Liability not earlier paid through GSTR-3B)

3. A GSTR-3B was filed with wrong (excess) outward supplies and tax paid on the same, but the actual/correct supplies were declared in GSTR-1 for the same period, then in that case is there any way to get a refund of excess amount paid?
If taxes are erroneously paid in excess in GSTR-3B, the same can be claimed as a refund (as per Section 54 of CGST Act) or be adjusted against tax payments of subsequent periods. But, the same cannot be claimed though GSTR-9. The refund needs to be claimed by making an application for the same on GST portal.

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