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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 instructions specified:

  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.

Further, below are the conditions for nil Annual return

“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

Below are the other points to be noted:

  • GSTR-9 can be filed online. It can also be prepared on Offline Tool and then uploaded on the Portal and filed.
  • Annual return in form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year.
  • 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.

Author Bio

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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Summary of GST Notifications & Circulars from 16.03.2020 to 23.03.2020 Summary of GST circulars, Notifications issued in December 2019 Automated notice if Form GSTR 3B delayed for more than 5 days Summary of GST circulars, Notifications issued in Nov’19 Summary of Changes in GSTR-9 and GSTR-9C View More Published Posts

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June 2024