Article explains Who should file GSTR 9 annual return, What is the due date of GSTR-9, Details required in the GSTR-9 form, When NIL GSTR-9 RETURN can be filed and Issue with Figures in GSTR-9.
Once you login, you will be able to see the annual return below the return dashboard icon.
You can also see that in Services>Returns>annual return.
Then select the Financial year. (Only FY 17-18 is available now).
All the registered taxable persons under GST must file GSTR 9 form. However, the following persons are not required to file GSTR 9
GSTR-9 due date is on or before 30th June of the subsequent financial year.
For instance, for FY 2017-18, the due date for filing GSTR 9 is 30th June 2019*.
|Sl no||Parts of the GSTR-9||Information required|
|1||Part-I||Basic details of the taxpayer. This detail will be auto-populated.|
|2||Part-II||Details of Outward and Inward supplies declared during the financial year (FY). This detail must be picked up by consolidating summary from all GST returns filed in previous FY.|
|3||Part-III||Details of ITC declared in returns filed during the FY. This will be summarised values picked up from all the GST returns filed in previous FY.|
|4||Part-IV||Details of tax paid as declared in returns filed during the FY.|
|5||Part-V||Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual returns of previous FY whichever is earlier. Usually, the summary of amendment or omission entries belonging to previous FY but reported in Current FY would be segregated and declared here.|
|6||Part-VI||Other Information comprising details of:|
|-GST Demands and refunds,|
|-HSN wise summary information of the quantity of goods supplied and received with its corresponding Tax details against each HSN code,|
|-Late fees payable and paid details and|
|-Segregation of inward supplies received from different categories of taxpayers like Composition dealers, deemed supply and goods supplied on approval basis.|