1. GSTR 9 is mandatory annual return to be filed by every taxpayer registered as normal taxpayer during the financial year.It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes.

2. Form GSTR-9 is required to be filed at the GSTIN level. If a taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same state or different states, he/she is required to file annual return for each registration separately.

3. All registered taxable persons under GST must file GSTR-9. However, the following persons are not required to file GSTR-9:

  • Taxpayers opting Composition Scheme (They are required to file GSTR-9A)
  • Casual Taxable Person
  • Input Service Distributors
  • Non-resident taxable persons
  • Persons paying TDS u/s 51 of the CGST Act
  • Persons collecting TCS u/s 52 of the CGST Act (They are required to file GSTR-9B)

Note: Filing of GSTR-9 has been made optional for those with turnover of less than Rs 2 crores, while GSTR-9A, applicable to composition taxpayers, has been done away with. Both these changes are applicable for FY 2017-18, FY 2018-19 by GST Council 37th meeting.

4. A NIL GSTR-9 annual return can be filed only if all the below criteria are met for the financial year:

  • No outward supply,
  • No inward supply,
  • No liability of any kind,
  • Not claimed any credit during the financial year,
  • No refund claimed,
  • No demand order received,
  • No late fees to be paid.

5. If the status of the person is not registered as on the last day of the financial year but he was registered at any time during the relevant financial year, GSTR-9 must have to be filed.

E.g. If the status of the taxpayer is not registered on 31st March 2018 but he was registered between July-17 to March-18, he is required to file GSTR-9 providing details for the period during which he was registered.

6. All applicable statements in Form GSTR-1 and returns in Form GSTR-3B of the financial year shall have to be filed before filing GSTR-9.

7. It is not compulsory to mention HSN/ SAC codes in GSTR-9 for outward/inward supplies, if the turnover is below Rs. 1.5 crores.

8. Form GSTR-9 once filed cannot be revised. It’s recommended to carefully check the values auto populated in the annual returns, match with books of accounts and accordingly make suitable corrections before filing the return.

9. CBIC department has extended the due date of GSTR 9 and GSTR-9C as mentioned below:

  • For FY 2017-18- Due Date 31st January 2020
  • For FY 2018-19- Due Date 31st March 2020

10. As per Section 47(2) of Central Goods and Service Tax Act 2017, a person will be fined a penalty of INR 100 per day (CGST) + INR 100 per day (SGST), amounting to a total of INR 200 per day if he/she fails to file GSTR-9 before the due date. However, the maximum amount of penalty a person can be fined is 0.25% of the total turnover.

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Qualification: CA in Job / Business
Company: M/s Sunil Sharda & Co
Location: Uttar Pradesh, IN
Member Since: 28 Dec 2019 | Total Posts: 2

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11 Comments

  1. CA J P Shah says:

    Please refer to Point No 5 above where you have stated that a tax payer whose GSTR No is not in force on 31 03 2018 but who was registered betwwen 01 July 2017 and 31 032018 needs to file GSTR 9.

    Do you mean to say such persons need to file GSTR 9 even if the turn over was less that Rs 2 Crores ?. Pls clarify by mail.

  2. BINOD KUMAR says:

    mam, a dealer having turnover below 2 crores for fy 17-18, in auto populated INPUT in GSTR 9 of them is approx 141000 but they have taken input of rs. approx 166000 on basis of bill. are they required to file GSTR 9 and forced for payment of shortfall

  3. RAVEE S says:

    Hai Mam. Thqs for the writeup. Pl clarify ONE PAN but two GSTIN No. in two states. Sales Value of this two states firms were below 2 Crores. But if combine the value it exceeds 2 Crores. Whether GSTR 9 has to be compulsorily filled? or not required. Confirm.

    1. arpit says:

      Hai Mam. Thqs for the writeup. Pl clarify ONE PAN but two GSTIN No. in two states. Sales Value of this two states firms were below 2 Crores. But if combine the value it exceeds 2 Crores. Whether GSTR 9 has to be compulsorily filled? or not required. Confirm.

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