GSTR 9 is an Annual GST Return form to be filed by every taxpayer including SEZ units and SEZ developers registered under GST. It specifies a summarised view of all the GST returns (monthly/quarterly) filed within the financial year by the taxpayer rendering details of – all supplies made inward or outward, ITC refund claims availed and demands created towards the GST department etc.
Filling of annual return has been made mandatory for all taxpayers registered under GST, while the GST council also provides certain exceptions for non-filling of such return by:
– Taxpayers opting for composition scheme.
– Casual taxable persons.
– Input Service Distributors (ISD).
– Non – resident taxable persons.
– Persons paying TDS under Section 51.
Filling GSTR 9 Annual GST Return
The GSTR-9 annual return has been divided into 6 major divisions and 19 tables requiring cumulative information of all GST returns filed throughout the year.
Here’s the extract of information heads requiring information under GSTR-9 Annual return:
| Parts | Sections/Tables | Information to be Submitted |
| Part 1: The Basic Details. | 1 to 3B | This includes information related to the taxpayer and the basic registered information of the business like Name, GSTIN etc. This information shall be auto-populated while filling the GSTR-9 annual return. |
| Part 2: Consolidated details of all inward and outward supplies made within the financial year started in Part 1. | 4A to 4N 5A to 5N | This includes a detailed summary of all Inward and Outward supplies made during the year. This can be obtained by downloading the auto-generated return pdf of GSTR 1 and GSTR 3B, GSTR 2A available above the GSTR-9 form. |
| Part 3: Details of ITC (Input tax Credit ) declared in the FY. | 6A to 6O – 7A to 7J – 8A to 8K – | This includes details of all ITC availed, ITC reversed, ineligible ITC and other ITC related information. |
| Part 4: Details of tax paid as declared in returns in the FY. | 9 | This includes aggregate figures of IGST, CSGT, SGST paid throughout the FY and the levied penalty, interest, late fee or Cess if any. |
| Part 5: Details/particulars of transactions pertaining to previous FY filed in the current financial year (stated in Part 1) before the date of filing of the Annual return. | 10 to 14 | This includes particulars of transactions of previous FY declared in the current FY adding in details of supplies/tax declared through amendments, reversal of ITC, ITC availed for the previous year, differential tax paid on account. |
| Part 6: Other information | 15A to 15G 16A to 16C 17,18,19 | This includes other related information pertaining to GST returns filed in the FY including refund demands, refund rejected, taxes paid etc. |
The due date for Filling GSTR 9 Annual Return
The Annual return under GST regulations is required to be filed within 9 months from the end of the respective financial year i.e. on or before 31st December. While the due date for filling of GSTR 9 annual return for the FY 2017-18 has now been extended till 30th June 2019.
Consequences of Non-Filling/Delayed Filling of GSTR 9
The GST Council has made it mandatory for all taxpayers, other than the exempted ones to file their GSTR 9 before the stipulated due to date else a penalty of Rs. 200/- per day is Rs. 100/- for CSGT and 100/- for SGST up to a maximum amount of 0.25% of the annual turnover calculated shall be levied on the taxpayer.
Filling of GSTR 9 with necessary declarations requires numerous implications to fulfill. Hence it is recommended to take help of a professional tax expert for utmost accuracy in filling.
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