Form GSTR– 9 – Annual Return for Normal Taxpayer

The Central Board of Indirect Taxes and Customs, vide notification no. 39/2018 – Central Tax dated 4th September, 2018, has notified the format of annual return for the normal taxpayer in FORM GSTR – 9. The significant point to be noted here is that since the Goods and Service Tax was introduced in India on 1^st July, 2017, the details for the period July, 2017 to March, 2018 are to be provided while filing the first annual return in FORM GSTR – 9.

As per provisions contained in section 44 of the Central Goods and Service Tax Act, 2017, read with rule 80 of the Central Goods and Service Tax Rules, 2017, every registered person, other than certain specified persons, are required to furnish an annual return for every financial year, electronically, on or before 31^st December following the end of such financial year.

Further as per section 44 (2) of the Central Goods and Service Tax Act, 2017, every registered taxable person, who is required to get his accounts audited, while electronically submitted an annual return, is also required to submit a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in return furnished for the financial year with the audited annual financial statement.

Present article briefs categories of persons who are not required to file an annual return, different types of annual return for different categories of persons, the due date of filing an annual return in FORM GSTR – 9, the penalty for non-filing / late filing of annual return and understanding the newly notified format in FORM GSTR – 9.

1. Category Of Persons Not Required To File An Annual Return –

Following are the list of persons who are not required to file an annual return under GST –

1. Input Service Distributors;
2. Casual taxable persons;
3. Non-resident taxable persons;
4. Persons paying tax under section 51 (i.e. Tax Deducted at Source);
5. Persons paying tax under section 52 (i.e. Tax Collected at Source).

2. Different Types Of Annual Returns For Different Categories Of Persons –

Following table highlights different types of annual returns which are required to be filed by the different categories of the persons under GST –

Sr. No.	FORM No.	PARTICULARS
1	GSTR – 9	Annual return to be filed by the normal taxpayer
2	GSTR – 9A	Annual return to be filed by the person who has opted for composition scheme under GST
3	GSTR – 9B	Annual return to be filed by an e-commerce operator
4	GSTR – 9C	Annual return to be filed by a taxpayer whose annual turnover exceeds INR 2 Crore in a financial year

3. Due Date For Filing An Annual Return In Form GSTR – 9

Under GST normal registered taxpayer is required to file an annual return once in a financial year on or before the 31^st December following the end of such financial year.

4. Penalty For Non – Filing / Late Filing Of Annual Return In Form GSTR – 9 Under GST –

Provisions relating to late fee / penalty for non-filing / late filing of annual returns are contained under section 47 (2) of the Central Goods and Service Tax Act, 2017 and as per the said section the person who fails to file the annual return on or before the due date is liable to pay late fee of INR 100 per day (CGST) + INR 100 per day (SGST), totally amounting to INR 200 per day, till the failure continues. However, the maximum amount of penalty / late fee is subject to an amount calculated @0.25% of total turnover in the respective State or Union Territory

5. Understanding Format Of Newly Notified Annual Return In Form GSTR – 9

Broadly, an annual return in FORM GSTR – 9 is divided into 6 basic parts and the same are summarized hereunder –

PART I	Basic details
PART II	Details of outward and inward supplies declared during the financial year
PART III	Details of Input Tax Credit (ITC) as declared in returns filed during the financial year
PART IV	Details of tax paid as declared in returns filed during the financial year
PART V	Particulars of the transactions for the previous financial year declared in the returns of April to September of the current financial year or up to the date of filing of annual return of the previous financial year, whichever is earlier.
PART VI	Other Information

6. Understanding The 6 Major Parts Of GSTR – 9

Part I – Basic Details –

As the name itself states under part I of form GSTR – 9 following basic details are to be provided –

1. Financial Year
2. GSTIN
3. Legal Name, and
4. Trade Name (if any)

Part II – Details of Outward Supplies and Inward Supplies Declared During the Financial Year –

Part II deals with the outward and inward supplies declared in the returns during the financial year and the same is sub-divided into the following two parts –

• Details of advances, inward supplies and outward supplies on which tax is payable as declared in return filed during the financial year;
• Details of the outward supplies on which tax is not payable as declared in the returns filed during the financial year.

DETAILS OF THE ADVANCES, INWARD SUPPLIES AND OUTWARD SUPPLIES ON WHICH TAX IS PAYABLE AS DECLARED IN RETURN FILED DURING THE FINANCIAL YEAR –

Details of advance, inward supplies and outward supplies made during the financial year on which GST is payable is to be provided here.

Point no. 4A to Point no. 4H contains details of outward supplies made to different categories of persons and inward supply on which tax is payable on the reverse charge basis –

Point No. 4A – Supplies made to un-registered persons (B2C) – Total value of supplies made to the un-registered person need to be mentioned, however, details of debit and credit notes are to be mentioned separately.

Figures from Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 would be helpful.

Point No. 4B – Supplies made to registered persons (B2B) – Total value of supplies made to the registered person which includes supplies made to the person having Unique Identification Number (UIN) and doesn’t include supplies on which tax is to be paid by the recipient on the reverse charge basis. Details of debit and credit notes are to be mentioned separately.

Figures from Table 4A and Table 4C of FORM GSTR-1 would be helpful.

Point No. 4C – Zero rated supply (Export) on payment of tax (except supplies to SEZs) – Total value of all the zero rated supply (except supply to SEZ) on which GST is paid need to be mentioned here.

Figure from Table 6A of FORM GSTR-1 would be helpful.

Point No. 4D – Supply to SEZs on payment of tax – Total value of supply to SEZ on payment of tax need to be mentioned.

Figure from Table 6B of FORM GSTR-1 would be helpful.

Point No. 4E – Deemed Exports – Total value of deemed export on which tax has been paid need to be mentioned.

Figure from Table 6C of FORM GSTR-1 would be helpful.

Point No. 4F – Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) – Details of tax paid on advances, for which invoice is still not issued, need to be mentioned here.

Figure from Table 11 of FORM GSTR-1 would be helpful.

Point No. 4G – Inward supplies on which tax is to be paid on reverse charge basis – Total value of all the inward supplies on which person is liable to pay tax on the reverse charge basis. Total value includes supplies received from the registered person and an unregistered person.

Figure from Table 3.1(d) of FORM GSTR-3B would be helpful.

Point No. 4H – Sub-Total (A to G) – Auto-generated.

Point No. 4I – Credit Notes issued in respect of transaction specified in Point No. 4B to Point No. 4E – Figures from Table 9B of FORM GSTR-1 would be helpful. 

Point No. 4J – Debit Notes issued in respect of transaction specified in Point No. 4B to Point No. 4E – Figures from Table 9B of FORM GSTR-1 would be helpful.

Point No. 4K – Supplies / tax declared through amendments – Figures from Table 9A of FORM GSTR-1 would be helpful. 

Point No. 4L – Supplies / taxes reduced through amendments – Figures from Table 9C of FORM GSTR-1 would be helpful.

Point No. 4M – Sub-total (I to L) – Auto-generated.

Point No. 4N – Supplies and advances on which tax is to be paid (H + M) – Auto-generated.

DETAILS OF OUTWARD SUPPLIES ON WHICH TAX IS NOT PAYABLE AS DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR –

Point No. 5A – Zero rated supply (Export) without payment of tax – Total value of all zero rated supply (except SEZs supply) without payment of duty need to be mentioned here.

Figure from Table 6A of FORM GSTR-1 would be helpful.

Point No. 5B – Supply to SEZs without payment of tax – Total value of supply to SEZs without payment of duty need to be mentioned here.

Figure from Table 6B of FORM GSTR-1 would be helpful.

Point No. 5C – Supplies on which tax is to be paid by the recipient on reverse charge basis – Total value of supply to the registered person on which tax is payable on reverse charge basis need to be mentioned here.

Figure from Table 4B of FORM GSTR-1 would be helpful.

Point No. 5D – Exempted – Figure from Table 8 of FORM GSTR-1 would be helpful.

Point No. 5E – Nil-rated – Figure from Table 8 of FORM GSTR-1 would be helpful.

Point No. 5F – Non-GST supply – Figure from Table 8 of FORM GSTR-1 would be helpful.

Point No. 5G – Sub-total (A to F) – Auto-generated.

Point No. 5H – Credit Notes issued in respect of transaction specified in Point No. 5A to Point No. 5F – Figures from Table 9B of FORM GSTR-1 would be helpful.

Point No. 5I – Debit Notes issued in respect of transaction specified in Point No. 5A to Point No. 5F – Figures from Table 9B of FORM GSTR-1 would be helpful.

Point No. 5J – Supplies / tax declared through amendments – Figures from Table 9A of FORM GSTR-1 would be helpful.

Point No. 5K – Supplies / taxes reduced through amendments – Figures from Table 9C of FORM GSTR-1 would be helpful.

Point No. 5L – Sub-total (H to K) – Auto-generated.

Point No. 5M – Supplies and advances on which tax is to be paid (G + L) – Auto-generated.

Point No. 5N – Total turnover – Auto-generated.

Part III – Details Of The ITC As Declared In Return Filed During The Financial Year –

Part III deals with the input tax credit details and it is very crucial to under the same. Part III is basically divided into 3 further parts that are –

• Details of ITC availed as declared in returns filed during the financial year;
• Details of ITC reversed and ineligible ITC as declared in returns filed during the financial year;
• Other ITC related information.

DETAILS OF ITC AVAILED AS DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR –

Point No. 6A – Total amount of input tax credit availed through FORM GSTR-3B – This point would be auto-populated.

Point No. 6B – Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) – Figures filed under Table 4(A)(5) of FORM GSTR-3B would be helpful. Please note that figures of ITC availed, reversed and reclaimed should not be included here the same needs to be mentioned at the point no. 6H.

Point No. 6C – Inward supplies received from an unregistered person liable to reverse charge on which tax is paid & ITC availed – Figures filed under Table 4(A)(3) of FORM GSTR-3B would be helpful.

Point No. 6D – Inward supplies received from a registered person liable to reverse charge on which tax is paid & ITC availed – Figures filed under Table 4(A)(3) of FORM GSTR-3B would be helpful.

Point No. 6E – Import of goods (including supplies from SEZs) – Figures filed under Table 4(A)(1) of FORM GSTR-3B would be helpful. 

Point No. 6F – Import of services (excluding inward supplies from SEZs) – Figures filed under Table 4(A)(2) of FORM GSTR-3B would be helpful.

Point No. 6G – Input tax credit received from ISD – Figures filed under Table 4(A)(4) of FORM GSTR-3B would be helpful.

Point No. 6H – Amount of ITC reclaimed under the provisions of the Act – An aggregate value of ITC availed, reversed and reclaimed under the provisions of the Act needs to be mentioned.

It must be noted here that under all the above points the credit needs to be bifurcated in to ITC on inputs, input services and capital goods. 

Point No. 6I = Subtotal (B to H) – Auto-generated.

Point No. 6J = Difference between 6I (-) 6A – Auto-generated.

Point No. 6K = Transition credit through TRAN-I (including revision if any) – Amount of transition credit received through electronic credit ledger on the filing of FORM GST TRAN-I including revision of GST TRAN-I needs to be mentioned.

Point No. 6L = Transition credit through TRAN-II – Amount of transition credit received through electronic credit ledger on the filing of FORM GST TRAN-II needs to be mentioned here.

Point No. 6M = Any other ITC availed but not specified above – Amount of ITC not covered within point 6B to 6L and ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year needs to be mentioned here.

Point No. 6N – Subtotal (K to M) and Point No. 6O – Total ITC availed (I + N)

DETAILS OF ITC REVERSED AND INELIGIBLE ITC DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR –

Point No. 7A – As per Rule 37 – Figure of reversal of ITC in the case of non-payment of consideration needs to be mentioned.

Point No. 7B – As per Rule 39 – Figure of credit distributed by ISD (in case the taxpayer is registered as ISD) needs to be mentioned.

Point No. 7C – As per Rule 42 – Figure of ITC reversal on account of input or input services used for both business and personal purpose.

Point No. 7D – As per Rule 43 – Figure of ITC reversal on account of capital goods used for both business and personal purpose.

Point No. 7E – As per Section 17(5) – Figure of blocked credit needs to be mentioned here.

Point No. 7F – Reversal of TRAN-I credit – Details of ineligible transition credit claimed under FORM GST TRAN-I and subsequently reversed need to be mentioned here.

Point No. 7G – Reversal of TRAN-II credit – Details of ineligible transition credit claimed under FORM GST TRAN-II and subsequently reversed need to be mentioned here.

Point No. 7H – Other Reversal – Any other reversal done through FORM ITC-03 needs to be declared here.

Part IV – Details Of Tax Paid As Declared In Returns Filed During The Financial Year –

Part IV of GSTR – 9 consist of details of tax payable and tax paid through cash and tax paid through input tax credit. Bifurcation of tax payable and paid in respect of integrated tax, central tax, state / UT tax, cess, interest, late fee, penalty and other needs to be provided.

Part V – Particulars Of The Transactions For The Previous FY Declared In The Returns Of April To September Of Current Financial Year Or Up To Date Of Filing Of Annual Return Of Previous Financial Year, Whichever Is Earlier –

Under part V details of amendments i.e. additions or deductions made for the supplies of the previous financial year in the returns of April to September of the current financial year or the date of filing of an annual return for previous financial year, whichever is earlier along with differential tax paid on account of such amendments needs to be mentioned.

POINT NO. 10 – SUPPLIES / TAX DECLARED THROUGH AMENDMENTS + NET OF DEBIT NOTES –

Details of additions of any of the supplies which has already been declared in the returns of the previous financial year, however, such amendments were furnished in Table 9A, 9B and 9C of the GSTR-1 return of April to September of the current financial year or up to the date of filing of an annual return for the previous financial year, whichever is earlier.

POINT NO. 11 – SUPPLIES / TAX REDUCED THROUGH AMENDMENTS (–) NET OF CREDIT NOTES –

Details of amendments / deduction to any of the supplies which has already been declared in the returns of the previous financial year, however, such amendments were furnished in Table 9A, 9B and 9C of the GSTR-1 return of April to September of the current financial year or up to the date of filing of an annual return for the previous financial year, whichever is earlier.

POINT NO. 12 – REVERSAL OF ITC AVAILED DURING PREVIOUS FINANCIAL YEAR –

Details of ITC availed in the previous financial year but reversed in returns filed for the month of April to September of the current financial year or up to the date of filing of an annual return for the previous financial year, whichever is earlier.

Figures from Table 4(B) of FORM GSTR-3B would be helpful.

POINT NO. 13 – ITC AVAILED FOR THE PREVIOUS FINANCIAL YEAR –

Details of ITC for goods or services received in previous financial year but ITC for the same was availed in the returns filed for the month of April to September of the current financial year or up to the date of filing of an annual return for the previous financial year, whichever is earlier.

Figures from Table 4(A) of FORM GSTR-3B would be helpful.

Part VI – Other Information –

Under this part other information like a refund, demand, supplies received from composition taxpayer, deemed supply and goods send of approval basis, HSN wise summary of outward and HSN wise summary of inward supplies and the late fee payable and paid.

OTHER INFORMATION REFUND PART –

In point no. 15A to 15D details of refund need to be provided. An aggregate value of refund claimed, refund sanctioned, refund rejected and refund pending needs to be provided and the said aggregate value needs to be bifurcated in central tax, state / UT tax, integrated tax and cess.

Point no. 15A – Total Refund Claimed = Aggregate value of total refund sanctioned + total refund rejected + total refund pending for processing.

Point no. 15B – Total Refund Sanctioned = Aggregate value of all the refund sanctioned order.

Point no. 15D – Total Refund Pending = Aggregate value of all the refund application for which acknowledgment has been received (-) provisional refund received (if any).

OTHER INFORMATION DEMAND PART –

In point no. 15E to 15G, details of demand like the total demand of taxes, taxes paid and taxes pending needs to be provided.

Point no. 15E – Total demand of taxes = Aggregate value of demand of taxes for which an order confirming the demand has been issued by the adjudicating authority. 

Point no. 15F – Total taxes paid in respect of point 15E = Aggregate value of taxes paid out of total value of confirmed demand.

Point no. 15G – Total demand pending out of 15E above = Aggregate value of demand pending recovery.

Under Point no. 16 taxable value of supply received from composition taxpayers, taxable value and central tax, state / UT tax, integrated tax and cess paid (if any) of supply from deemed supply under section 143 and goods send on approval basis but not returned needs to be provided.

Under point no. 17 details of HSN wise summary of outward supplies needs to be provided along with taxable value, the rate of tax and applicable central tax, state / UT tax, integrated tax and cess.

Under point no. 18 details of HSN wise summary of inward supplies needs to be provided along with taxable value, the rate of tax and applicable central tax, state / UT tax, integrated tax and cess.

Under point no. 19 late fee payable and paid in terms of central and state tax needs to be mentioned.

7. Period Covered For First Annual Return –

It is mentioned at the beginning of the instruction, provided along with the newly notified FORM GSTR – 9 that details for the period July, 2017 to March, 2018 are to be provided in return.

Read about deduction under section 80TTA here