Central Board of Indirect Taxes and Customs (CBIC) had notified pdf version of GST Annual Return in Form GSTR-9 (applicable for regular taxpayers) back in September 2018. Since then, taxpayers have been awaiting for the Form to be made live at the common portal. Recommendations were even made by the industry to auto-populate the details in Form GSTR-9 to the extent possible, based on the data furnished in Form GSTR-1 and Form GSTR-3B for the respective tax periods. The due date for filing Form GSTR-9 for the FY 2017-2018 was extended till 30th June 2019.
The wait is over. GSTN has finally enabled the facility to file GST Annual Return in Form GSTR-9 (applicable for regular taxpayers) for the FY 2017-2018 at the common portal. The same can be prepared using “Prepare online” mode. The excel utility or the “Prepare offline” feature is yet to be enabled.
By using “Prepare online” mode (If number of records/lines in Table 17 or Table 18 are less than or equal to 500 records per table) –
By using “Prepare offline” mode (If number of records/lines in Table 17 or Table 18 are more than 500 records per table) –
Tables of Form GSTR-9 with the system generated auto-draft availability has been outlined in the below chart:
|Table No.||Table Description||Auto-draft availability at the portal for reference|
|Table 4||Details of advances, inward and outward supplies made during the financial year on which tax is payable||Available|
|Table 5||Details of Outward supplies made during the financial year on which tax is not payable||Available|
|Table 6||Details of ITC availed during the financial year||Partially available|
|Table 7||Details of ITC Reversed and Ineligible ITC for the financial year||Not available|
|Table 8||Other ITC related information||Available|
|Table 9||Details of tax paid as declared in returns filed during the financial year||Available|
|Table 10, 11, 12 & 13||Details of the previous Financial Year’s transactions reported in next Financial Year||Not available|
|Table 14||Differential tax paid on account of declaration in table no. 10 & 11||Not available|
|Table 15||Particulars of Demands and Refunds||Not available|
|Table 16||Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis||Not available|
|Table 17||HSN wise summary of Outward Supplies||Not available|
|Table 18||HSN wise summary of Inward Supplies||Not available|
|Table 19||Late fee payable and paid (for delay in filing of Form GSTR-9)||Not available|
Manual and FAQ on preparation of Form GSTR-9, released by GSTN, can be accessed by following the below mentioned path:
Disclaimer: The content of this article is for information purpose only.
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