Every Registered Taxpayer including composition levy scheme will require filing annual GST return in form GSTR 9. It’s simply consolidated information of monthly & Quarterly Return. It consist of all details regarding Expenditure and Income during the year under different tax head i.e. CGST, SGST and IGST.

1. Who are required to file annual GST Return?

Annual Return is applicable to all registered person in GST Except –

1. Casual Taxable person: It means the person who gets registered under GST for Temporary period i.e. less than 90 days or period as may be prescribed by proper officer.

2. Input Service Distributor

3. Non resident Taxable Person

4. Person paying TDS U/s 51.

2. What are the prescribed form for GST annual return?

GSTR 9:- Regular taxpayer is to file Annual Return electronically in Form GSTR 9 through the Common Portal.

GSTR 9A:- The Person paying tax under Section 10 i.e. composition levy Scheme shall furnish the annual return in form GSTR 9A.

GSTR 9B:- Every Electronic commerce operator required to TCS under Sec 52 shall furnish annual statement in form GSTR 9B.

GSTR 9C:- Every registered person whose aggregate turnover during financial year exceeds two crore rupees shall get his account audited as specified under sub section (5) of Section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in Form GSTR 9C.

3. What is Due date for filing Annual GST Return?

GSTR 9 shall be filed on or before 31st December of the subsequent financial year.

4. How GST annual Return will be implemented actually?

Firstly, the normal taxpayer has to filed GSTR 1 & GSTR 2 and GSTR 3 will be auto populated with summary of above return in addition with some information i.e. payment info. Then GSTR 9 is required to file at the 31st December of subsequent financial year. In GSTR 9, we have to submit return reconciliation statement .At that time, there are differences arises which on account of GST Audit and GST Assessment order. On such difference amount, we have to paid interest and Penalty.

5. What expected points related to GST Annual Return will be considered in GST Council Meeting on 21st July?

1. Can Annual Return is reconciling with GSTR 3B in absence of GST 3..??

2. Can we get option to make an addition in Invoices which are missing while filing in GSTR 3B with payment of interest because of new Tax reform..??

3. Can Annual return will auto populate from data of GSTR 1 and 2..??

4. How annual return will reconcile the value of supplies declared in the return furnished for the financial year with financial statement and such other particulars, as may be prescribed.

6. What is late fee for delay in filing annual GST return?

Any Registered person who fails to furnish the annual return by the due date shall be liable to pay a late fee.

Quantum of late fee: –

a) Rs 100 for every day during which failure continues in each CGST and SGST and not in IGST.


b) 0.25% of the turnover of registered person in state

                                                                                 Whichever is lower

Be Caution while filing Annual GST Return…!!

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  1. Jadhav Milan says:

    Is their any rectification / revised Returns facility to include/correct GST No for giving credit to the clients or mapping. Is any simple manner like MVAT J1-J2 & revised options of Returns. As we are Tax Consultants/Accounts required simple forms which can be rectify after all mistakes are human errors.

  2. Vijay Kumar Dadoo says:

    If GST returns are filed every month, and Annual Return is summary of all monthly returns, why should it be necessary to file yearly return? In this Computer age, this can be/must be avoided.

    1. Sujit Kumar Das says:

      This is the result of substandard quality of decision makers. Example:
      1. So many circulars for Export related to LUT in the beging.Now see how much easy now it is.
      2. Sec9(4) is very special clumsy type thought. Recently, Group of Minister will recommend it’s abolition.
      and so many.

  3. rm says:

    are the formats of gstr9a.b.c inserted in gstin portal. pls provide format of coverage and internal links /flow chart mapping within the gst portal for annul return to monthly returns.

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January 2021