ser 360 Degree Analysis of Annual Return Form GSTR-9 360 Degree Analysis of Annual Return Form GSTR-9

Q.1 What is Annual Return Form GSTR-9?

Ans: 

♠ Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.

♠ The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return.

♠ In the Annual Return for F.Y 2017-18, the details pertaining to the period from July 2017 to March 2018 are to be reported.

♠ In case, the taxpayer is registered after 1st July 2017, in such case, details for the period from the effective date of registration till 31st March, 2018 is to be provided in Annual Return.

Q.2 Who need to file Annual Return in Form GSTR-9?

Ans: Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year.

Q.3 Is it Mandatory to file Form GSTR-9 ?

Ans: Yes, it’s mandatory to file Form GSTR-9 for Normal Taxpayers.

Q.4 How can I as a taxpayer file Form GSTR-9

Ans: Navigate to Services >Returns>Annual Return to file Form GSTR-9.

Q.5 Form GSTR-9 is required to be filed at entity level or GSTIN level ?

Ans: 

  • Form GSTR-9 is required to be filed at GSTIN level i.e. for each registration.
  • If taxpayer has obtained multiple registrations, under the same PAN, whether in the same state or different states, he is required to file annual return for each registrations separately.

Q.6 I am a regular/normal taxpayer for part period and composition taxpayer for part period during the financial year. Do I need to file Form GSTR-9 or Form GSTR-9A?

Ans: 

  • You are required to file both form GSTR-9 and Form GSTR-9A.
  • The period during which the taxpayer remained as a Composition Taxpayer, Form GSTR-9A is required to be filed.
  • And, for period during which the taxpayer registered as normal taxpayer, Form GSTR-9 is required to filed.
  • Both Form GSTR-9 and Form GSTR-9A for the respective tax period are required to be filed for FY 2017-18, in such cases.

Q.7 I got my registrations cancelled in the financial year. Can I file Form GSTR-9?

Ans: Yes, the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.

Q.8 What is the due date for filing Form GSTR-9 for F.Y. 2017-18 ?

Ans: Form GSTR-9 for F.Y. 2017-18 can be filed by 30th June, 2019. In case of Filing after the due date, late fee will be levied.

Q.9 Can I revise Form GSTR-9 return after filing ?

Ans: No, You cannot revise Form GSTR-9 Return after filing.

Q.10 What are the pre-conditions for filing Form GSTR-9 ?

Ans: 

  • Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
  • Taxpayer has filed all applicable returns i.e. Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual Return.

Q.11 Can I file nil Form GSTR-9 ?

Ans: 

  • Nil Form GSTR-9 can be filed for the financial year, if you have
  • Not made any Outward Supply; AND
  • Not received any goods/services;
  • No other liability to report; AND
  • Not Claimed any refund; AND
  • Not received any order creating demand.

Q.12 Is there any Offline Tool for filing Form GSTR-9 ?

Ans: Yes.

Q.13 I have not filed all my applicable return(s)/ statement(s) during the financial year. Still, can I file Annual return without filing of those applicable return(s)/ statement(s)?

Ans: You cannot file return in Form GSTR-9 without filing Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant financial year.

Q.14 What are the details to be Submitted in Table-4A of GSTR-9 ?

Ans: 

  • Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here.
  • It will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard.
  • Irrespective of the nature of supplies (Intra state or Inter State supplies) and the quantum of supplies, they are required to be disclosed in this head.

Q.15 What are the details to be submitted in Table-4B of GSTR-9?

Ans:

  • Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here other than those attracting reverse charge and supplies through e-commerce operators.
  • Taxable Outward supplies to registered person through e-commerce operators.
  • Details of debit and credit notes are to be mentioned separately.

Q.16 What are the details to be submitted in Table-4C of GSTR-9?

Ans: 

  • Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here.
  • It contains information pertaining only to exports on payment of Tax and not exports without payment of Tax.

Q.17 What are the details to be submitted in Table-4D of GSTR-9?

Ans: 

  • Aggregate value of supplies to SEZs on which tax has been paid shall be declared here.
  • It will include supplies to SEZ whether by an SEZ to another SEZ or by a DTA unit to SEZ. It does not include supplies to SEZ without payment of tax.

Q.18 What are the details to be submitted in Table-4E of GSTR-9?

Ans: 

All the above nature of supplies will be considered as deemed exports.

Q.19 What are the details to be submitted in Table-4F of GSTR-9?

Ans: 

  • Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here.
  • As per Rule 50 of CGST Rules, upon receipt of advance , Receipt Voucher is required to be issued but tax invoice is not required to be issued until actual supply in respect of such advance. Tax is payable on advance even though supply is pending.
  • Notification no 40/2017-CT dated Oct 13, 2017 exempted payment of tax on advances received towards supply of goods, in case of taxable persons whose aggregate turnover is or is likely to be less than Rs 1.50 Cr.
  • Notification no 66/2017-CT dated Nov 11, 2017 that exempts from payment of tax on advances received towards supply of goods.

So, Advances in respect of goods is upto Nov 10, 2017 subject to above notification is liable for GST& Advances towards supply services remained liable to payment of tax on advances.

Q.20 What are the details to be submitted in Table-4G of GSTR-9?

Ans: 

  • Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis.
  • This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis.
  • This shall also include aggregate value of all import of services.

Q.21 What are the details to be submitted in Table-4I of GSTR-9?

Ans: Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here.

Q.22 What are the details to be submitted in Table-4J of GSTR-9?

Ans: Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here.

Q.23 What are the details to be submitted in Table-4K & 4L of GSTR-9?

Ans: Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here.

Q.24 What are the details to be submitted in Table-5A of GSTR-9?

Ans: 

  • Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here.
  • Exports made under LUT or bond without payment of integrated tax shall be declared here.
  • NN 37/2017- Central tax, dated Oct 4, 2017 extended the facility of LUT to all exporters under rule 96A of CGST Rules except those who have been prosecuted for any offence under the CGST Act or the IGST Act or any of the existing laws and the amount of tax tax evaded in such cases exceeds Rs 250 lakhs.
  • Circular No 8/8/2017-GST, dated Oct 4, 2017 has clarified that the LUT shall be valid for the whole financial year in which it is tendered.

Q.25 What are the details to be submitted in Table-5B of GSTR-9?

Ans: 

  • Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here.
  • As per section 16 of IGST Act Supplies to SEZ developer or SEZ unit is a zero rated supply with options available to either supply goods or services under bond or LUT without payment of tax or supply of goods or services with payment of tax.
  • Circular No 48/22/2018-GST, dated 14 Jun-2018 has clarified that the supplies to a SEZ developer or a SEZ unit shall be zero rated and the supplier shall be eligible for refund of unutilized input tax credit or integrated tax paid, as the case may be, only if such supplies have been received by the SEZ developer or SEZ unit for authorized operations.

Q.26 What are the details to be submitted in Table-5C of GSTR-9?

Ans: 

  • Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis.
  • Details of debit and credit notes are to be mentioned separately.
  • Services provided by an individual advocate including a senior advocates by way of legal services, directly or indirectly to any business entity located in taxable territory. The Value of such services shall be reported in Table-5C of GSTR-9.

Q.27 What are the details to be submitted in Table-5D, 5E, 5F of GSTR-9?

Ans: 

  • Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
  • Their is no clarity between exempted and nil rated supply in law since the lawmakers have not provided any definition of nil rated supply.
  • Non GST supply is not defined anywhere in GST law.
  • Recently, An Explanation is also inserted in section 17 (3) of CGST Act vide Central Goods and Services tax (Amendment ) Act, 2018, dated 29-Aug-2018, that the Value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of said schedule.

Q.28 What are the details to be submitted in Table-5H of GSTR-9?

Ans: Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.

Q.29 What are the details to be submitted in Table-5I of GSTR-9?

Ans: Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.

Q.30 What are the details to be submitted in Table-5J & 5K of GSTR-9?

Ans: Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here.

Q.31 What is Table 5N?

Ans: 

  • Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here.
  • This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year.
  • This shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.

Q.32 What is Table -6A?

Ans: Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.

Q.33 What are the details to be submitted in Table-6B of GSTR-9?

Ans: 

  • Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here.
  • Total ITC availed is to be classified as ITC on inputs, capital goods and input services.
  • Supply of goods from SEZ shall not be included as no tax invoice is raised by SEZ for such supply.
  • Input tax credit which was availed, reversed and subsequently reclaimed in ITC ledger shall not be declared here.
  • For Eg. Credits which are reversed on account of non payment to vendor within 180 days as required under second proviso to section 16 (2). When payment is made, the Registered person is eligible for reclaim the credit.

Q.34 What are the details to be submitted in Table-6C of GSTR-9?

Ans: 

  • Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here.
  • Reverse charge on supply received from URP was introduced in GST Act w.e.f. 01.07.2017, but later in Oct 13, 2017 the government withdrawn the same.
  • Therefore, Clause 9C will contain data relating to inward supplies received from unregistered Persons liable to GST u/s 9(4) from Jul 1,2017 to Oct 12,2017 only.
  • Total ITC availed is to be classified as ITC on inputs, capital goods and input services.

Q.35 What are the details to be submitted in Table-6D of GSTR-9?

Ans: 

  • Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here.
  • In this table, the taxable person should report aggregate value of input tax credit availed on all inward supplies (of Input, Input Services and capital goods) as received from Registered Persons on which he is liable to pay tax under reverse charge as per section 9(3) of CGST Act, 2017/IGST ACT,2017

Q.36 What are the details to be submitted in Table-6E of GSTR-9?

Ans: 

  • Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here.
  • Total ITC availed is to be classified as ITC on inputs, capital goods and input services.
  • Table 6E of GSTR-9 contains input tax credit availed on all bill of entries filed on goods imported during the period July 2017 to March 2018.

Q.37 What are the details to be submitted in Table-6F of GSTR-9?

Ans: Table 6F Contains the aggregate value of Input tax credit availed on all import of services (excluding inward supplies from SEZs) where tax has been paid under reverse charge by the recipient of services.

Q.38 What are the details to be submitted in Table-6G of GSTR-9?

Ans: 

  • Aggregate value of input tax credit received from input service distributor shall be declared here.
  • Registered Person should be in possession of invoice issued by ISD u/r 54(1) of CGST Rules.
  • It is also relevant that ineligible portion of ITC distributed should not be availed as ITC.

Q.39 What are the details to be submitted in Table-6H of GSTR-9?

Ans:

  • Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
  • For Example, ITC reversed on account of non payment to vendor within 180 days. When payment is made, the Registered Person is eligible to reclaim the credit. Such credits are to be reported in Table 6H.

Q.40 What is Table 6J?

Ans: 

  • The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.

Q.41 What is Table 6K?

Ans: Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.

Q.42 What is Table 6L?

Ans: Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.

Q.43 What is Table 6M?

Ans: 

  • Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here.
  • Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here.
  • Example 1, Credit availed under section 18(1)(a) to 18(1)(d) of the CGST Act, 2017 it to be disclosed here.
  • Example 2, Credit availed under section 18(3) read with Rule 41(1) of CGST Rules,2017 on account of sale, merger, demerger, amalgamation, lease or transfer of a business is to be disclosed here.

Q.44 What is Table 7?

Ans: 

  • Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here.
  • Rule 37 of CGST Rules prescribes that the credit is required to be reversed if payment is not made to supplier within 180 days from date of issue of Invoice. The time limit of 180 days from date of invoice shall not apply to claim for re-availing such credit.
  • Rule 39 deals with the procedure of distribution of ITC by ISD. The ISD shall as per rules 39(1)(d), separately distribute the amount of ineligible input tax credit as per section 17(5) of CGST Act. For the amounts to be shown under Table 7B will be on the basis of ISD Credit Note issued by Input Service Distributor.
  • Rule 42 requires registered person to calculate ITC Reversal for Input and Input Services in two situations, First, Use of credit for business purpose or for Non business purpose, & Secondly, Use of Credit for effecting taxable supply or exempt supply.
  • Rule 43 requires registered person to calculate ITC Reversal for capital goods in two situations, First, Use of credit for business purpose or for Non business purpose, & Secondly, Use of Credit for effecting taxable supply or exempt supply.
  • This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed.

Q.45 What is Table 8A?

Ans: The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.

Q.46 What is Table 8B?

Ans: The input tax credit as declared in Table 6B and 6H shall be auto-populated here.

Q.47 What is Table 8C?

Ans: Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here.

Q.48 What is Table 8D?

Ans: 

  • Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C.
  • However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.

Q.49 What is Table 8E & 8F?

Ans: The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here.

Q.50 What is Table 8G?

Ans: Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.

Q.51 What is Table 8H?

Ans: The input tax credit as declared in Table 6E shall be auto-populated here.

Q.52 What is Table 8K?

Ans: The total input tax credit which shall lapse for the current financial year shall be computed in this row.

Q.53 What is Table 9 ?

Ans: 

  • It contains the actual tax paid during the financial year.
  • Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.

Q.54 What details to be submitted in Table 10 & 11?

Ans: Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to March of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

Q.55 What details to be submitted in Table 12 ?

Ans: 

  • Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to March of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here.
  • Table 4(B) of FORM GSTR-3B may be used for filling up these details.

Q.56 What details to be submitted in Table 13 ?

Ans: 

  • Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to March of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here.
  • Table 4(A) of FORM GSTR-3B may be used for filling up these details.
  • However, any ITC which was reversed in the FY 2017-18 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

Q.57 What is Table 14 ?

Ans: It contains the the details of differential tax paid on account of declaration in Table 10 & Table 11 above.

Q.58 What is Table 15A, 15B, 15C, 15D ?

Ans: 

  • Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here.
  • Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing.
  • Refund sanctioned means the aggregate value of all refund sanction orders.
  • Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.

Q.59 What is Table 15E, 15F & 15G?

Ans: 

  • Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here.
  • Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here.
  • Aggregate value of demands pending recovery out of 15E above shall be declared here.

Q.60 What are details to be submitted in Table 16A?

  • Aggregate value of supplies received from composition taxpayers shall be declared here.
  • As per provisions of section 10 of CGST Act 2017, Registered Person has been given an option to opt for composition scheme if his aggregate turnover during the preceding financial year does not exceed Rs, 1.5 crore subject to conditions. Composite Taxpayer cannot collect tax on its supply from recipient.
  • Table 5 of FORM GSTR-3B may be used for filling up these details.

Q.61 What are details to be submitted in Table 16B?

Ans: 

  • Table 16B requires reporting details of deemed supply as per section 143 of CGST Act.
  • Section 143 (3) of CGST Act provides that inputs sent for job work are not received by the principal within 1 year of it being sent, then the same will be deemed as supply in the hands of the supplier on the day on which the inputs were sent by the principal.
  • Section 143 (3) of CGST Act provides that Capital Goods sent for job work are not received by the principal within 3 year of it being sent, then the same will be deemed as supply in the hands of the supplier on the day on which the capital goods were sent by the principal.

Q.62 What are details to be submitted in Table 16C?

Ans: 

  • It requires reporting of details of goods received by the recipient from a supplier on approval basis which are not returned within 6 months from the date of supply under the GST Period.
  • Also, Section 142(12) of the CGST Act provides that goods sent on approval basis, not earlier than six months before the July 1,2017, are rejected or not approved by the buyer and returned to the seller on or after July 1,2017, no tax shall be payable thereon if such goods are returned within six months from July 1,2017.
  • Therefore, where goods are not returned within 6 months from July 1,2017 in respect of goods sent on approval basis prior to GST regime, such details need to be reported in this field.

Q.63 What are details to be submitted in Table 17?

Ans: 

  • Summary of supplies effected and received against a particular HSN Code to be reported in this Table.’
  • It will be optional for taxpayers having annual turnover in the preceding financial year upto 1.50 Crore, to report HSN wise Summary.
  • It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr.
  • Four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr.
  • UQC details to be furnished only for Supply of goods.
  • Quantity is to reported net of returns.

Q.64 What are details to be submitted in Table 18?

Ans: 

  • It contains the detail of HSN Wise Inward Supplies.
  • Summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

Q.65 What is Table 19 ?

Ans: 

  • Late fee will be payable if annual return is filed after the due date.
  • Late fee will be Rs. 100 + Rs. 100 per day subject to maximum of 0.25% +0.25% of turnover in State.

Q.66 Do I need to provide/ update details in all the tables in Form GSTR-9 before filing?

Ans: You are required to provide/ update details only in those tables which are relevant to your business

Q.67 Which tables in Form GSTR-9 has auto-populated data from filed Form GSTR-1 and Form GSTR-3B?

Ans: 

  • Details of advances, inward and outward supplies made during the financial year on which tax is payable
  • Details of Outward supplies made during the financial year on which tax is not payable
  • 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
  • 6G- Input Tax credit received from ISD
  • 6K- Transition Credit through TRAN-I (including revisions if any)
  • 6L- Transition Credit through TRAN-II
  • Details of tax paid as declared in returns filed during the financial year.

Q.68 Which Table in Form GSTR-9 has auto-populated data from Form GSTR-2A?

Ans: Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof).

Q.69 Can I edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9?

Ans: 

  • Yes, you can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:
  • Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
  • Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
  • Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column).

Q.70 Can I download system computed values of Form GSTR-9 ?

Ans: Yes, taxpayer can download the system computed values for Form GSTR-9 in PDF format.

Q.71 Will consolidated summary of Form GSTR-1 be made available for the returns filed during the financial year?

Ans: 

  • Consolidated summary of all filed Form GSTR-1 statement for the relevant financial year is available for download in PDF format.
  • Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1 SUMMARY (PDF)

Q.72 Will consolidated summary of Form GSTR-3B be made available for the returns filed during the financial year?

Ans: 

  • Consolidated summary of all filed Form GSTR-3B for the relevant financial year is available for download in PDF format.
  • Navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-3B SUMMARY (PDF)

Q.73 Can I change the details after clicking on ‘Proceed to File’ button ?

Ans: 

  • You can change/edit the details before filing of Form GSTR-9 return. However, the auto-populated data will not be editable in the following fields.
  • Table no. 6A: Total amount of input tax credit availed through Form GSTR-3B (sum total of Table 4A of Form GSTR-3B)
  • Table no. 8A: ITC as per Form GSTR-2A (Table 3 & 5 thereof).
  • Table no. 9 (Except tax payable column).

Q.74 What happens after Compute Liabilities button is clicked ?

Ans: After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.

Q.75 When “Late fee payable and paid” tile in Form GSTR-9 gets enabled ?

Ans: Once the status of Form GSTR-9 is Ready to File and liabilities are calculated, Late fee payable and paidtile gets enabled for filing of Form GSTR-9 by the taxpayer.

Q.76 Can I file Form GSTR-9 return without paying late fee (if applicable)?

Ans: You can’t file Form GSTR-9 without payment of late fee for Form GSTR-9, if same is filed after the due date.

Q.77 Is there any option to make payment other than late fee (if applicable) in Form GSTR-9?

Ans: After filing of your return in Form GSTR-9, you will get a link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment can be made using Form GST DRC-3 functionality only through utilisation from Electronic Cash Ledger.

Q.78 In Form GSTR-9, can additional liability not reported earlier in Form GSTR-3B be declared?

Ans: Yes, additional liability not reported earlier at the time of filing Form GSTR-3B can be declared in Form GSTR-9. The additional liability so declared in Form GSTR-3B are required to be paid through Form GST DRC-03.

Q.79 Can I claim or report any unclaimed ITC through Annual Return ?

Ans: You cannot claim ITC through Form GSTR-9.

Q.80 What do I need to do if available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?

Ans: Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN

Q.81 What are the modes of signing Form GSTR-9?

Ans: You can file Form GSTR-9 using DSC or EVC.

(a) Digital Signature Certificate (DSC)

  • Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
  • The GST Portal accepts only PAN based Class II and III DSC.

(b) Electronic Verification Code (EVC)

  • The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

Q.82 Can I preview Form GSTR-9 before filing ?

Ans: Yes, you can view/download the preview of Form GSTR-9 in PDF and Excel format by clicking on ‘PREVIEW DRAFT GSTR-9 (PDF)’ and ‘PREVIEW DRAFT GSTR-9 (EXCEL)’ button before filing Form GSTR-9 on the GST Portal.

Q.83 Can I Revise Form GSTR-9 return after filing?

Ans: No, you cannot revise Form GSTR-9 return after filing.

Q.84 What happens after Form GSTR-9 is filed ?

Ans: 

  • ARN is generated on successful filing of the return in Form GSTR-9.
  • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9 will be available for view/download in PDF and Excel format.

Source : GSTN Website and ICAI Technical Guide

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8 Comments

  1. Anusha says:

    If we have missed Invoices in GSTR-1 but we paid tax on those invoices in GSTR-3B then where we can show those invoices in GSTR-9

  2. Gareth says:

    If gst registration was taken in December 2017 i.e once the business turnover crossed the 20 lakh threshold, so turnover in f.y 17-18 consists of :April17 till June 17 Rs. 4 lakhs ; July 17 till Dec 17 Rs.16 lakhs. Jan 18 till March 18 Rs 9 lakhs. GSTR 1 is filled declaring turnover of Rs 9 lakhs only and the same is getting auto populated in GSTR 9 table 5. Profit and loss statement for the year shoes the total turnover for f.y 17-18 as Rs. 29 lakhs.Do we need to declare the remaining turnover in the gstr 9 or 9c . Please reply. Thank you.

  3. CA B.N.Dawn says:

    While filing Form-3B in item no.4( i.e.Eligible ITC), ITC on Inter-state purchase of goods has been wrongly put against ITC on Import. How to correct in GSTR-9.

  4. CMA Abhay Kr Sinha says:

    Reference :Q.78
    In Form GSTR-9, I could not find any space to declare additional liability not reported earlier in Form GSTR-3B be declared.
    Please guide how it will be done?

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