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GSTR-9 & 9A: GST Annual Return Filing

Every registered tax payer under GST are required to file annual return once in a year for which government has launched different forms for different taxpayers.

What is GSTR-9 annual return?

GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.

What is GSTR-9A annual return?

GSTR 9A form is an annual return to be filed by taxpayer who is registered under Composition scheme once in a year comprising of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. This form contains details that are having in all the quarterly returns filed during the financial year.

Who should file annual return?

All the registered taxable persons under GST must file GSTR 9 form and composition dealer GTRN 9A. However, the following persons are not required to file GSTR 9

  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of GST Act.

What are different types of annual returns?

There are 4 types of annual returns:

GSTR 9: GSTR 9 should be filed by the regular taxpayers filing GSTR 1, and GSTR 3B.

GSTR 9A: GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B: GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.

GSTR 9C: GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers 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 GSTR 9C.

Due date of GSTR-9 and 9A

GSTR-9 and 9A due date is on or before 31st December of the subsequent financial year. For example, for F.Y. 2019-20, the due date for filing GSTR 9 is 31st December 2020.

Whereas, for FY 2017-18, the due date of filing GST Return is extended to June 30, 2019

Penalty for the late filing of GSTR-9 and 9A

GST LawAmount per day of delay Subject to the Maximum of:
CGSTINR 1000.25% of the Turnover in the state/UT
SGSTINR 1000.25% of the Turnover in the state/UT
IGSTNilNil
TotalINR 2000.50% of the Turnover in the state/UT

Is revision of annual return (GSTR 9) possible?

GSTR 9 once filed cannot be revised. The GST law does not provide any such option.

Details required to be furnished in GSTRN-9 and 9A

The following are information/details that a taxpayer is required to furnish:

  1. Basic detail of the taxpayer is required like GSTIN, legal name, trade name etc.
  2. The details of all outward and inward supplies declared during the financial year.
  3. Details of input tax credit as declared in returns filed during the financial year (Only in GSTR 9 as composition dealers are not eligible for input tax credit).
  4. Details of tax paid as declared in return filed during the financial year.
  5. The particulars of transactions for the previous financial year declared in returns of April to September of current financial year or upto the date of filing of annual return of previous financial year whichever is earlier.
  6. Other information in which following details needs to be furnished:-
  7. GST demands and refunds
  8. Information on supplies received from composition taxpayers, deemed supply and goods sent on approval basis.
  9. HSN wise summary information of the quantity of goods supplied and received with its corresponding tax details against each HSN code.
  10. Late fee payable and paid.

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