GST Annual Return – Form GSTR 9 and GSTR 9A

Siddharth Gambhir

03 May, 2019

Every taxable person is liable to discharge his tax liability, furnish all the details in the relevant return before the relevant due date. GST laws prescribe guidelines for filing GST annual return. Details of the same are mentioned below:

Who is Required to file the GST Annual Return?

As per the provisions of Sec 44(1) of the CGST Act with rule 80(1) of the CGST Rules, every registered person is liable to file and annual return for every financial year except:

• Input service distributor(Sec 20);
• Casual taxable person and non-resident taxable person(Sec 27);
• A person liable to deduct tax at source i.e. TDS deductor (Sec 51); and
• A person liable to collect tax at source i.e. TCS Collector (Sec 52).

What is the Due Date for Filing the GST annual return?

Every registered person shall furnish an annual return for the financial year, by 31^st December of the next financial year.

However, vide order no. 01/2018 dated 11^th December, 2018, the Central Government, on recommendations of the GST council, has extended the last date of filing the annual return to 31^st March, 2019 for the financial year 2017-2018. Later, the date has been further extended to 30^th June, 2019 for the financial year 2017-2018 vide order no. 03/2018-central tax dated 31^st December, 2018.

What is the Manner of Filing the Annual Return?

The return is to be filed electronically in the form and manner as prescribed by every registered person before the prescribed due date.

What are the Forms to be Filled for the GST Annual Return?

As per rule 80(2) of the CGST rules, following is the form to be filed:

• Form GSTR-9: for normal taxpayers

• Form GSTR-9A: for composition tax payers

As per rule 80(2) of the CGST rules, following is the form to be filed:

• Form GSTR-9B : For electronic commerce operator required to collect tax at source (i.e. TCS Collector) under Sec 52.

Here, it is imperative to note that the TCS provisions were made applicable with effect from 1^st October, 2018. Hence, no requirement stands for filing GSTR 9B for the financial year 2017-2018. Moreover, Form GSTR 9B is not yet notified.

What are the Contents of GSTR-9 (Annual return for Registered Persons)?

GSTR-9 is divided into 2 parts, Part A and Part B.

• Part A – Basic details, mentioned as below:

I) Basic Details

1) Financial year
2) GSTIN
3A) Legal Name
3B) Trade Name (If any)

• Part B has all other relevant details of the annual return, mentioned as below:

II) Details of outward and inward supplies declared during the financial year

4) Details of advances, inward and outward supplies made during the financial year on which tax is payable.
5) Details of outward supplies made during the financial year on which tax is not payable

III) Details of ITC during the financial year

6) Details of ITC availed during the financial year
7) Details of ITC reversed, and ineligible ITC for the financial year

IV) Details of tax paid as declared in returns filed during the financial year

8) Other ITC related information
9) Details of Tax paid (either through utilization of e-credit ledger or payment via e-cash ledger) as declared in returns filed during the financial year

V) Particulars of transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier 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 the previous financial year
13) ITC availed for the previous financial year
14) Differential tax paid on account of declaration in 10 & 11 above

VI) Other Information

15) Particulars of demands and refunds
16) Information on supplies received from composition tax payers, deemed supply (goods sent from principal to job worker) under Sec 143 and goods sent on approval basis
17) HSN wise summary of outward supplies
18) HSN wise summary of inward supplies
19) Late fees payable and paid

What are the contents of GSTR-9A (Annual return for composition taxpayers)?

GSTR-9A is divided into 2 parts, Part I and Part II.

• Part I – Basic details, mentioned as below:

Basic Details

1) Financial year
2) GSTIN
3A) Legal Name
3B)  Trade Name (If any)
4) Period of composition scheme during the year (From—–To——)
5) Aggregate turnover of previous financial year

• Part II Details of outward and inward supplies declared during the financial year, as mentioned below:

Details of outward and inward supplies declared during the financial year

6) Details of outward supplies made during the financial year
7) Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year
8) Details of other inward supplies for the financial year

Details of tax paid as declared in returns filed during the financial year

9) Details of Tax paid as declared in returns filed during the financial year

 Particulars of transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier

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 declared through amendments (-) (net of credit notes)
14) Differential tax paid on account of declaration in 10, 11, 12 & 13 above

Other Information

15) Particulars of demands and refunds
16) Details of credit reversed or availed
17) Late fees payable and paid