GSTR 9: Annual return Filing, Format, Eligibility & Rules

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What is GSTR-9 annual return?

GSTR 9 is associate annual return to be filed yearly by taxpayers registered to a lower place GST. Points to note:

  • It consists of details about the outward and inward provides made/received throughout the relevant previous year to a lower place wholly completely different tax heads i.e. CGST, SGST & IGST and HSN codes.
  • It could also be a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. though advanced, this return helps in intensive reconciliation of information for 100% clear disclosures.

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

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All taxpayers/taxable persons registered to a lower place GST ought to file their GSTR 9. However, the next are not required to file GSTR 9:

  • Taxpayers opting composition theme (They ought to file GSTR-9A)
  • Casual nonexempt Person
  • Input service distributors
  • Non-resident nonexempt persons
  • Persons paying TDS to a lower place section fifty one in every 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 New Style calendar month thirty, 2019.

1 The late fees for not filing the GSTR 9 within the day of the month is Rs one00 per day, per act. that means late fees of Rs 100 to a lower place CGST and Rs 100 to a lower place SGST ar applicable simply just in case of delay.

2 Thus, the complete liability is Rs 200 per day of default. this could be subject to a most of zero.25% of the taxpayer’s turnover among the relevant state or union territory. However, there isn’t any late fee on IGST nevertheless.

What ar the most points required to be stuffed among the GSTR-9?

GSTR-9 is split into half-dozen parts and nineteen sections. each [*fr1] asks for details that ar merely accessible from your previously filed returns and books of accounts.

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1 Broadly, this sort 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 aspect, the annual worth of inward provides and ITC availed on that is to be disclosed.

3 what’s additional, these purchases have to be compelled to be classified as inputs, input services, and capital merchandise. Details of ITC that must be reversed owing to makings is to be entered.

Why you wish to file GST Annual return through ClearTax?

To make annual return filing easier and error-free, ClearTax GSTR 9 answer comes with a bunch of choices like –

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


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