{"id":21144,"date":"2019-07-02T11:00:54","date_gmt":"2019-07-02T05:30:54","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=21144"},"modified":"2021-03-22T15:15:10","modified_gmt":"2021-03-22T09:45:10","slug":"gstr-9-annual-return-filing-form","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/gstr-9-annual-return-filing-form\/","title":{"rendered":"GSTR-9 : GST Annual Return Filing Form, Eligibility and Due Date"},"content":{"rendered":"<p class=\"has-drop-cap\">On account of difficulties being faced by taxpayers in furnishing the annual returns in <strong>Form GSTR-9, <\/strong>the GST council in the <a href=\"https:\/\/enterslice.com\/learning\/35th-gst-council-meetings\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"35th Council of GST (opens in a new tab)\">35th Council of GST<\/a>, has&nbsp;extended the due date for furnishing the returns\/reconciliation statements till 31st August 2019.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is GSTR-9?<\/h2>\n\n\n\n<p>It is an Annual return for registered persons under the regular scheme and a compilation of return which includes all the business transactions that are done for the particular financial year. Additionally, it also consists all details of the supplies(Made or received), taxes paid, refund claimed, demand raised, and ITC availed by the taxpayer under different tax heads during the year. GSTR-9 requires details of both B2B and B2C supplies, and the assessee has to report sales under B2B and B2C in GSTR-9.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/itc-rules-for-capital-goods-under-gst\/\">What is ITC Rules for Capital Goods under GST?<\/a><\/mark><\/p>\n\n\n\n<p><strong><div class=\"shadow2\">Note &ndash; Different tax refers to Central GST, State GST and, Integrated GST. GSTR-9 includes consolidation of information furnished in the monthly \/quarterly returns during the financial year.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Who is liable to pay GSTR-9?<\/h2>\n\n\n\n<p>All the registered taxpayer under GST is required to file GSTR-9. Where, Composite taxpayer is liable to file GSTR-9A and operators of <strong>E-commerce<\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/E-commerce\"><strong>[1]<\/strong><\/a><\/sup> are liable to file GSTR-9B.<\/p>\n\n\n\n<p><strong>Exception <\/strong><\/p>\n\n\n\n<ul><li>Casual Taxpayers<\/li><li>ISD (Input service Distributors)<\/li><li>Non-resident taxpayers<\/li><li>TDS and TCS (Taxpayers deducting \/collecting at source) payers under section 51 and 52.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What are the types and applicability of GSTR-9 filed by different category\nof taxpayers?<\/h2>\n\n\n\n<p>Various forms are filled in GSTR-9 by the taxpayers on the <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Basis&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;In finance, the &amp;quot;basis&amp;quot; is a term with several applications, including representing the difference between the spot price and the future contract price of an asset, which is vital in investment(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/basis\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>basis<\/a> of\ntheir applicability.<\/p>\n\n\n\n<ul><li><strong>GSTR 9<\/strong> &ndash; An Annual return for registered persons under the regular scheme.<\/li><li><strong><a href=\"https:\/\/enterslice.com\/learning\/gst-annual-return-form-gstr-9-and-gstr-9a\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"GSTR 9A (opens in a new tab)\">GSTR 9A<\/a> <\/strong>&ndash; Annual return applicable for registered persons under Composition Scheme.<\/li><li><strong>GSTR 9B <\/strong>&ndash; Annual Return for the operators of E-commerce who have filed GSTR 8 during the FY.<\/li><li><strong>GSTR 9C &ndash; <\/strong>It is a Reconciliation form to be certified by CA\/CMA for registered persons with a turnover of more than two crores. The taxpayers filing GSTR-9C 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 this form.<\/li><\/ul>\n\n\n\n<p><strong><div class=\"shadow2\">Note &ndash;<strong> <\/strong><strong>GSTR-9 cannot be filed unless GSTR-3B&nbsp;and\nGSTR-1 are filed.<\/strong><strong> <\/strong><strong>GSTR-9 does not\nallow&nbsp;any revision after filing.<\/strong><strong><\/strong><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the difficulties faced by the taxpayer of filing GSTR-9 for\ndifferent sectors?<\/h2>\n\n\n\n<ol><li><strong>More compliances and details are required in GSTR-9 <\/strong>&ndash; In GSTR-9,Bifurcation of inputs, input services, and capital goods are now required while the same was not required in GSTR-3B.<\/li><li><strong>Additional compliances to bifurcate the refund <\/strong>&ndash; GSTR-9 requires details of demands and refunds during the financial year, for that taxpayer has to perform an additional exercise to bifurcate the refunds that have been applied for and sanctioned, pending or refunded. Additionally, demands paid and pending are also to be reported.<\/li><li><strong>Proper maintenance of Books of Accounts <\/strong>&ndash; HSN-wise summary is required for inward supplies in GSTR-9, which requires a lot of digging and fetching of details into the books of accounts.<\/li><li>In Table 16A of GST, supplies from dealers opting for composition scheme are separately be shown. In the vendors master data, if the dealer has not maintained data in relation to composition dealer then there can be the possibility of facing difficulties in getting such details.<\/li><li><strong>Compliance under section 143 <\/strong>&ndash; Table 16B requires details of deemed supply under section 143 (input and capital goods are sent to job worker and the same are not received back within a specified time). A taxpayer who has not maintained this data will face a lot of difficult and hardship to start working on this data.<\/li><\/ol>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/hsn-codes-and-its-implication-under-gst\/\">HSN Code Under GST &ndash; How to Implicate It?<\/a><\/mark><\/p>\n\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/GSTR-9-filing.jpg\" alt=\"GSTR-9 \" class=\"wp-image-21156\" width=\"321\" height=\"239\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/GSTR-9-filing.jpg 626w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/GSTR-9-filing-300x224.jpg 300w\" sizes=\"(max-width: 321px) 100vw, 321px\"\/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">In what situation &ldquo;Nil&rdquo; GSTR is filed?<\/h2>\n\n\n\n<p>NIL GSTR-9 can be filed if all the below mentioned criteria are met in the Financial Year <\/p>\n\n\n\n<ol><li>No outward supply<\/li><li>No receipt of\ngoods\/services<\/li><li>No other\nliability to report<\/li><li>Not claimed any\ncredit<\/li><li>No refund claimed<\/li><li>No demand order\nreceived<\/li><li>No late fees to\nbe paid.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Can a taxpayer make a manual edit to those fields in GSTR-9 that is auto-populated by the&nbsp;GSTN?<\/h2>\n\n\n\n<p>A manual edit can be done by the taxpayer\nto the auto-populated details in GSTR-9 except for the below &ndash; mentioned cases:<\/p>\n\n\n\n<ul><li>Total ITC availed\nthrough GSTR-3B<\/li><li>ITC as per\nGSTR-2A<\/li><li>Details of tax\npaid except tax payable column.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Can a person show Non-GST turnover in GSTR-9?<\/h2>\n\n\n\n<p>&nbsp;No, a person cannot show Non-GST\nturnover in GSTR-9.<\/p>\n\n\n\n<p><strong><div class=\"shadow2\">Note &ndash; A person cannot even amend GSTR-9<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the details required for filing GSTR-9?<\/h2>\n\n\n\n<ul><li>Details of the taxpayer are required and will be auto-populated.<\/li><li>Details of Outward and Inward supplies declared during the FY and it must be picked up by consolidating summary from all GST returns filed in previous Financial Year.<\/li><li>Details of the Input Tax declared in returns filed during the FY. The summarized values will be picked up from all the returns of GST filed in the previous FY.<\/li><li>Information of tax paid as declared in the returns filed during the FY.<\/li><li>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.&nbsp;So, a summary of entries belonging to previous Financial Year <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Amendment&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;An &amp;quot;amendment&amp;quot; refers to the formal change or correction of a legal document, often involving additions, variations, or deletions to address irregularities or clarify points in an agreement.(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/amendment\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>amendment<\/a> or omission entries but reported in the Current Financial Year would be segregated and declared in this part.<\/li><li>Details of late fees paid<\/li><li>Demand and refund of tax<\/li><li>Information of the number of goods supplied and received on the basis of HSN summary.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"806\" height=\"525\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/Form-GSTR-9.png\" alt=\"GSTR-9\" class=\"wp-image-21153\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/Form-GSTR-9.png 806w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/Form-GSTR-9-300x195.png 300w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/Form-GSTR-9-768x500.png 768w\" sizes=\"(max-width: 806px) 100vw, 806px\"\/><\/figure>\n\n\n\n<p><strong>Download GSTR-9 Format in Excel Format<\/strong><\/p>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background has-vivid-cyan-blue-background-color\" href=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/07\/Form-GSTR-9-Summary-ver1.10vk.xlsx\">Download Now<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>GSTR-9 is filed on an annual basis and it is mandatory to file form GSTR-9 for normal taxpayers. However, there are certain transactions that are not reported while <strong><a href=\"https:\/\/enterslice.com\/gst-return-filing\">filing GST returns<\/a><\/strong> for various reasons.<\/p>\n<\/strong><\/p><\/strong><\/p><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>On account of difficulties being faced by taxpayers in furnishing the annual returns in Form GSTR-9, the GST council in the 35th Council of GST, has&nbsp;extended the due date for furnishing the returns\/reconciliation statements till 31st August 2019. What is GSTR-9? It is an Annual return for registered persons under the regular scheme and a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":21147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2560],"tags":[168],"acf":{"service_id":"96"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GSTR-9 : GST Annual Return Filing Form, Eligibility and Due Date Online<\/title>\n<meta name=\"description\" content=\"GSTR-9 is filed on an annual basis and it is mandatory to file form GSTR-9 for normal taxpayers. 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