prpri Online Annual GST Return- Key points to be noted Online Annual GST Return- Key points to be noted

The Annual return under GST (FORM GSTR-9) is active on the GST portal now.

Once you login, you will be able to see the annual return below the return dash board icon.

You can also see that in Services>Returns>annual return.

Then select the Financial year. (Only FY 17-18 is available now).

Below are the points highlighted in portal:

1. Annual return in Form GSTR-9 once filed cannot be revised.

2. Computation of ITC based on GSTR-2A has been auto-populated by the System based on GSTR-1 filed by your corresponding suppliers upto 29/01/2019 . Next auto-updation of GSTR-2A will be carried on 01/03/2019 . If you have some missing credits in GSTR-2A, you may like to wait till next updation.

3. GSTR-9 can be filed online. It can also be prepared on Offline Tool and then uploaded on the Portal and filed. **

4. Annual return in form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year.

5. All applicable statements in Forms GSTR-1 and returns in Form GSTR 3B of the financial year shall have been filed before filing GSTR-9.

**Note: The offline utility is yet to be provided.

Other Points to be noted in the online format:

1. Annual Summary of GSTR-1 and GSTR-3B can be downloaded in PDF. This is the sum total of each table, given in the same format of monthly returns.

2. System computed GSTR-9 can also be generated in PDF.

3. All the tables are pre-filled on the basis of data filed through GSTR-1 and GSTR-3B, the same can be altered.

4. In case the amount entered manually is +/-20% of the auto populated amount, the same shall be highlighted in Red color, for ease of reference.

5. Provision for making additional payments is also provided.

6. Further, instructions provided in the Rules are re-produced for easy reference in “Help” link provided in the each table.

Nil Return:

It is specified that the Nil annual return also can be filed, similar to “Nil GSTR-3B”, subject to below conditions:

“NIL” GSTR-9 RETURN can be filed, if you have
  • Not made any outward supply (commonly known as sale); AND
  • Not received any inward supplies (commonly known as purchase) of goods/services; AND
  • No liability of any kind; AND
  • Not claimed any Credit during the Financial Year; AND
  • Not received any order creating demand; AND
  • Not claimed any refund.

during the Financial Year

However, if any of the monthly returns are not filed as “Nil return”, the GSTR-9 can’t be “Nil”.

For Feedback/Queries/Training 0n GSTR-9 please write to

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I have a blend of corporate and the professional experience. Post qualification, for the first 2 years (2015 & 2016), I worked for Infosys, Globally reputed Indian Software Company and for the next 2 years (2017 & 2018) in Hiregange & Associates (H&A), the firm known for it’s expe View Full Profile

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  1. P MURUGAN says:

    If the assesee is liable to pay the outstanding liabilities before the submission of GSTR-9, can a assessee will pay that liabilty through the cash available in the electronoc cash ledger?

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July 2021