GSTR 9 :Annual come back Filing, Format, Eligibility & Rules

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What is GSTR-9 annual return?

GSTR nine is AN annual come back to be filed yearly by taxpayers registered beneath GST. Points to note:

  • It consists of details relating to the outward and inward provides made/received throughout the relevant previous year beneath totally different tax heads i.e. CGST, SGST & IGST and HSN codes.
  • It may be a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed therein year. tho’ advanced, this come back helps in intensive reconciliation of knowledge for 100% clear disclosures.

Who ought to file GSTR-9, the annual return?

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All taxpayers/taxable persons registered beneath GST should file their GSTR nine. However, the subsequent aren’t needed to file GSTR 9:

  • Taxpayers opting composition theme (They should file GSTR-9A)
  • Casual ratable Person
  • Input service distributors
  • Non-resident ratable persons
  • Persons paying TDS beneath section fifty one of CGST Act.

Due Date, late fee and penalty

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The day of the month to file GSTR-9 is any extended to Gregorian calendar month thirty, 2019.

1 The late fees for not filing the GSTR nine inside the day of the month is Rs one00 per day, per act. meaning late fees of Rs one hundred beneath CGST and Rs one hundred beneath SGST are applicable just in case of delay.

2 Thus, the entire liability is Rs two hundred per day of default. this can be subject to a most of zero.25% of the taxpayer’s turnover within the relevant state or union territory. However, there’s no late fee on IGST nonetheless.

What ar the main points needed to be stuffed within the GSTR-9?

GSTR-9 is split into half-dozen elements and nineteen sections. every half asks for details that ar simply accessible from your antecedently filed returns and books of accounts.

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1 Broadly, this type asks for revelation of annual sales, bifurcating it between the cases that ar subject to tax and not subject to tax.

2 On the acquisition facet, the annual price of inward provides and ITC availed on it is to be disclosed.

3 what is more, these purchases need to be classified as inputs, input services, and capital merchandise. Details of ITC that has to be reversed because of makings is to be entered.

Why you need to file GST Annual come back through ClearTax?

To make annual come back filing easier and error-free, ClearTax GSTR nine answer comes with a bunch of options like –

  • One-click transfer of GSTR one, 2A, and 3B knowledge for all twenty one months
  • Auto-filling of all tables of GSTR-9 as well as Tables 6-8, 10, 11 and 17
  • A easy 19-point listing to spot potential errors
  • In-built audit path at AN invoice level for every entry
  • Directly import the information into ClearTax with the superfast Tally plug-in.
  • Auto-compute outward HSN outline from sales books to fill Table-17
  • Invoice-level reconciliation of GSTR-1 with books of accounts
  • One-click GSTR-9 knowledge transfer to GSTN and filing with advanced Cleartax Assistant for GSTR-9


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