Frequently asked questions - GSTR-9 : Annual Return Under GST.
Updated: Feb 5
What is GSTR9?
GSTR9 is a consolidated annual return containing all the information filed monthly or quarterly by the taxpayer.
How often GSTR9 is to be filed?
GSTR9 is to be filed every year by a registered taxpayer under GST
What is the due date for GSTR9?
Due date for GSTR9 is 31st December of the subsequent financial year. GST was introduced from 01st July,2017, hence the financial ends on 31st March, 2018 and the due date was 31st December,2018. However for FY17-18 the due date has been extended till 30th June,2019 read official order.
What is the Late filing fees of GSTR9?
If GSTR9 is filed after the due date, the late filing fees will be:
Rs.100 per day (The maximum amount of late fees is 0.25% of turnover) under SGST and
Rs.100 per day (The maximum amount of late fees is 0.25% of turnover) under CGST.
hence total late fees will be Rs.200 per day of default. There is no late fees under IGST.
Who is exempt from filing GSTR9?
Casual Taxable Person
Input Service Distributor (ISD)
Non- resident taxable person
Persons paying TDS under GST Act
Person paying TCS under GST Act (exempt for FY17-18)
What are the different types of GSTR9 forms?
GSTR9:- GSTR9 is to be filed by all the regular taxpayers who were required to file GSTR1 and GSTR3 in FY17-18
GSTR9A :- All the dealers who were registered as composition dealer in FY17-18 are required to file GSTR9A
GSTR9B:- All E-commerce operators who were liable to file GSTR8 in the FY17-18 financial year. However, GSTR8 was made applicable from 1st October, 2018. Hence, GSTR9B is not applicable for FY17-18.
GSTR9C :- Every registered taxpayer whose turnover exceeds Rs.2 crore is required to file GSTR9C. The taxpayers are required to get their accounts audited by a Chartered Accountant and furnish a copy of reconciliation statement of the taxes paid, audited accounts and tax payable, if any according to the audited accounts with GSTR9C.
If there is Nil Turnover in FY17-18, then whether GSTR9 required to be filed?
Yes, in case of Nil return GSTR9 is still required to be filed however the filing is much simpler as compared to regular GSTR9
Whether Transactions for the period Apr17 to June17 is required to be reported in GSTR9?
No, Notification No. 39/2018 dated 04th September 2018, clearly mentions that only details for the period July 2017 to March 2018 are to be provided in GSTR-9.
If the tax payer did not had GST number as on 1st July, 2017 but applied for GST number after 1st July 2017 till 31st March 2018, is GSTR9 required to file filed?
Yes, every taxable person holding GST number during the FY17-18 is required to file GSTR9
In case where GSTR number is applied after 1st July, 2017 (eg. Effective date of GST number is 1st September, 2017) which all transactions are required to be filed in GSTR9?
In such case, the details should be filled from the date of effective registration under GST i.e. 1st September, 2017 in above example.
Where the dealer was regular taxpayer for some part and under composition scheme for the other part of FY17-18, whether GSTR9 or GSTR9A?
If the dealer was regular tax payer for some part of the year (lets say from July,17 to October, 2017) and was registered under composition scheme (from November 2017 to March 2018). Then he will have to file GSTR9 for first part i.e. from July 17 to October 2017 and GSTR9A for other part i.e. from November 2017 to March 2018.
If tax payer has more than one GST number on single PAN, then whether GSTR9 is to be filed GST number wise or PAN wise?
As per section Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, here registered person will mean according to GST number. Hence it will be required to file different GSTR9 for every GST number.
Can GSTR9 be revised?
No, as of now there is no such option available under the law
About an Author:
Mr. Rehman Bhamani is a practicing Chartered Accountant having firm Bhamani and Associates, Chartered Accountants. He has been assisting clients in various matters on GST, Income Tax, ROC, etc. He has experience of more than 9 years. He is actively writing blogs and informative articles on various platforms and is very well experienced in GST and Income Tax.
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