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GSTR 9 (Checklist) – Before you file Annual Return

GSTR 9 has been prescribed for filing vide Notification No. 39/2018 – CGST dated 4th September 2018. GSTR 9 is not merely a compilation of data of monthly returns. It requires disclosure of data filed in the monthly returns in a new format along with certain additional disclosures. In the enclosed file, you will find a comprehensive list of details and worksheet required before you are all set to file the return.

The excel worksheet is in editable mode for best use of the readers.

Key “Know-Hows” about Annual Return:

1. GSTR 9 is to be filed by all regular registered persons

2. It is to be filed online before 31st December 2018

3. GSTR 9 cannot be revised

4. No new liability, new ITC or new ITC reversal can be declared in the Annual Return.

5. Though GSTR 9 does not require reconciliation with Annual Audited Financial Statements, it is recommended to reconcile.

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