GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A/2B, GSTR-3B) filed in that year. Due date of filling GSTR-9 & 9-C for FY 2021-22 is 31st December 2022.
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 21-22 from filing Form GSTR-9.
GSTR-9C is a reconciliation statement to be filed yearly by taxpayers whose aggregate turnover during a financial year exceeds five cores rupees. It shall be furnish a copy of the audited annual accounts and a reconciliation statement, self-certified, in form GSTR-9C. Due date of filling GSTR-9 & 9-C for FY 2021-22 is 31st December 2022.
Below are the brief comparison points between GSTR-9 & 9C;
| Sr. No. | Particulars | GSTR-9 | GSTR-9C |
| 1 | Applicability | GST registered taxpayer | GST registered taxpayer to whom GST audit is applicable |
| 2 | Not Applicable to |
|
Persons to whom GSTR-9 not applicable and a registered person whose aggregate turnover in an FY is less than Rs. 5 crore |
| 3 | Due Date | 31st December of next FY | 31st December of next FY |
| 4 | Late Fees / Penalty | Late fees of Rs 200 per day of delay subject to a maximum cap of an amount at 0.25% of total turnover in respective State/UT auto calculated while filing GSTR-9 | No specific provision, General penalty of Rs 25,000 will be applicable |
| 5 | Format | FORM GSTR-9, Annual Return is divided into VI parts and 19 Tables.
|
FORM GSTR-9C, Reconciliation Statement is divided into V parts and 16 Tables. |
From FY 2022-23, changes are made in the format of GSTR-9 (annual return), to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th November 2022’ instead of ‘April 2022 to September 2022’ in various tables considering extension of ITC availment period in GSTR-3B.
Below are the Optional tables for GSTR-9 & GSTR-9C; apart from this all tables are mandatory in both the return. CBIC time to time issued notifications for making tables optional for particular year;
| GSTR-9C Table No. | Particulars | FY 2017-18 & 2018-19 | FY 2019-20 & 2020-21 | FY 2021-22 | ||||
| Notification No. | 56/2019-CT Dt. 14th Nov 2019 | 79/2020–CT Dt. 15th Oct 2020 | NN 14/2022-CT Dt. 5th Jul 2022 | |||||
| Table 5B to Table 5N | Option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O |
Optional |
Optional |
Optional |
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| Table 12B & Table 12C | – Any ITC which was booked in the Financial Statement of earlier FY but availed in the current financial year shall be declared here.
– Any ITC which has been booked in the Financial Statement of the current financial year but the same has not been availed in the current financial year shall be declared here. |
Optional |
Optional |
Mandatory |
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| Table 14 | Reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the Financial Statement or books of account |
Optional |
Optional |
Optional |
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| GSTR-9 Table No. | Particulars | FY 2017-18 & 2018-19 | FY 2019-20 & 2020-21 | FY 2021-22 | ||||
| Table 4I to Table 4L | Table 4B to Table 4E net of credit notes / debit notes/Amendments (+)/(-) |
Optional |
Optional |
Mandatory |
||||
| Table 5D to Table 5F | For FY 2017-18, 2018-19, 2019-20
And 2020-21, Option to either separately report supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only. |
Optional |
Optional |
Mandatory Report Non-GST supply (5F) separately |
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| Table 5H to Table 5K | Option to fill Table 5A to Table 5F net of credit notes/debit notes / Amendments (+)/(-) |
Optional |
Optional |
Optional |
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| Table 6B to Table 6E | For FY 2017-18 and 2018-19, Option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. |
Optional |
Mandatory Option to either report the breakup of inputs and input services or report the entire remaining amount under the “inputs” row only. |
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| Table 6C & Table 6D | Option to either report Table 6C and Table 6D separately or report the consolidated details of Table
6C and 6D in Table 6D only. |
Optional |
Optional |
Optional |
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| Table 6E | For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.
|
Optional |
Mandatory For FY 2019-20, 2020-21 and 2021- 22, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only |
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| Table 7A to Table 7H | Option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported. |
Optional |
Optional |
Optional |
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| Table 8A, Table 8B & Table 8D | For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C. |
Optional |
Mandatory |
Mandatory |
||||
| Table12 & Table 13 | – Reversal of ITC availed during previous financial year
– ITC availed for the previous financial year |
Optional |
Optional |
Optional |
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| Table 15 to
Table 16 |
– Particulars of Demands and Refunds
– Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis |
Optional |
Optional |
Optional |
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| Table 17 | HSN wise summary of Outward Supplies
|
Optional |
Optional |
Mandatory It shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above Rs. 5 Crores and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto Rs. 5 Crores. |
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| Table 18 | HSN wise summary of Inward Supplies |
Optional |
Optional |
Optional |
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GSTR-9C is dependent on GSTR-9 Annual Return as there are certain fields which are auto-poulated from GSTR-9 one has to be careful while filing GSTR-9 Annual return. Taxpayers must remember above mandatory and optional fields before filing of both the returns as both the returns can be filed only once and there are no provisions to revise the same. Although, GSTR-9C is not required to certified by CA/CMA but considering the information required to be furnished in the reconciliation statement and its cross verification with external reports every taxpayer must be careful while filing the same.
Author Bio
What if the turnover in the books is 5 Crores and in GSTR1&3B is 4 Crores ,because Advance was received in 2021-2022 and Bill was issued in 2022-2023
Advance amount was shown in the GSTR9 of 2021-2022.
Will GSTR9C or GSTR9 will be applicable?
Can I write SAC code instead of HSN code for construction industry
is it mandatory to show HSN wise detail in gstr 9 for EXPORT sale if turnover is less than 5 cr. if it is mandatory than how to show in gstr 9
In my view, Table 12B and 12C of GSTR-9C are not mandatory for FY 2021-22.
Not sure if exemption upto Rs.2 crores mentioned is correct. pl check. i checked FAQ of gst website. there seem to be no exemption.
GSTR 9C applicable if Agg. Turnover above 5 cr right? As somewhere you have mentioned as 2 cr. Pls check.
I wish to know whether GSTR 9C is compulsory for dealers having turnover exceeding Rs. 2 crore or Rs. 5 crore.
GSTR 9C not mandatory for dealers having turnover below Rs. 5 crore for FY 21-22
Thanks for sharing informative and useful article
SIR , GST – 9 IS APPLICABLE AFTER TURNOVER EXCEED 2.00 CRORE AND GST -9 C AFTER 5.00 CRORE BUT YOU HAVE SHOWN IN ARTICLE GST-9C AFTER 2.00 CRORE SALE
ON FILING FORM NO 9 IS HSN SUMMARY OF B2C SUPPLY MANDATORY BELOW 5CR ATO. NO B2B SALES THERE
WE REVEAL HSN CODE ONLY B2B SUPPLIES
ABOVE 5CR 6DIGIT HSN CODE
BELOW 5CR 4DIGIT HSN CODE