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?