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The whole nation knows that this is the first year of the GST regime in India. It is beyond any doubt that all the taxpayers who have a GST registration all over India are all set to file their annual returns under GST through the FORM GSTR-9. As it is the first chance for every tax assessee, procedural faults and technical errors are inevitable.

However, these errors can be easily done away with, by knowing the fundamental aspects of annual GST Return Filing.

Lately, there have been a lot of queries from taxpayers on various stages of filing GSTR-9. Here are 10 most Frequently Asked Questions on the filing of annual GST Returns that will surely help the newly registered taxpayers in their first session of tax assessment.


#1. What is Legal provision for filing GST Annual Return?

Rules and regulations for the filing of Annual GST return hereinafter referred to as GSTR-9 are governed u/s 35(5) and 44(1) of CGST Act.

As per the Section 44(1) of CGST Act also read with Rule 80(1) of CGST Rules specify that every Registered person except for-

1. Input Service Distributor

2. TDS deductor u/s 51 (TDS)

3. TCS collector u/s 52 (TCS)

4. casual taxable person and

5. NRI taxpayer

#2. What is the due date to file the GST Annual Return?

Every person having GST Registration shall furnish the GST Annual Return electronically in FORM GSTR-9 on or before the 31st of December following the end of every financial year.

#3. Who is applicable to a GST Tax Audit?

The rules for the Tax audit are discussed u/s 35(5) of CGST Act. Every individual has a GST Registration whose turnover during the financial year is above the threshold limit, which is, in this case, ₹2 crore, shall-

1. Get his financial statements audited by a chartered accountant or a cost accountant

2. Furnish a copy of the annual GST audit report,

3. The reconciliation statement u/s 44(2) and

4. such other documents as may be prescribed.

#4. How shall the annual GST return be filed in case of a Tax Audit?

The annual return in case of GST audit has to be filed through FORM GSTR 9C, also referred to as the annual audit form.

#5. What is the Reconciliation statement in GST Audit?

Along with the annual audit FORM GSTR 9C, the taxpayer shall also furnish a reconciliation statement along with the certification of the GST audit. Reconciliation statement is the additional statement required with the GSTR 9C, which substantiates the reconciliation of data as per books of accounts and data as reported in the GST annual return.

#6. Who shall file GSTR-9?

As per the Section 44(1) of CGST Act 2017, all persons having a GST Registration shall be required to file GSTR-9. Hence, regardless of the Annual Turnover, all registered persons under GST are supposed to fulfill the annual GST Return Filing procedure.

#7. Who shall not file GSTR-9?

As per the Section 44(1) of CGST Act-2017 taxpayers that are exempted from filing GSTR-9.

1. Input Service Distributor

2. TDS deductor u/s 51 (TDS)

3. TCS collector u/s 52 (TCS)

4. casual taxable person and

5. NRI taxpayer

#8. Whether GSTR-9 shall be filed even in case of Nil Turnover?

Yes, all registered persons shall file GSTR-9 irrespective of their Turnover. However, in the case of Nil Turnover, facility to file GSTR-9 on a single click may be provided.

#9. Whether transactions for the period before July 2017 shall also to be included in GSTR-9?

No, GST authority has specified that only the details for the period July 2017 to March 2018 are to be considered while filing of in GSTR-9.

#10. What is Form GSTR-9A?

FORM GSTR-9A is the Annual return to be filed by all the suppliers who have GST Registration under the composition scheme u/s 10 of CGST Act 2017 anytime during the financial year.

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May 2024