1. Annual Return Form?

Form GSTR 9

2. Filing by whom?

Every Registered Person

3. Turnover Criteria for GSTR 9?

To be filed irrespective of Turnover in FY 2017-18

4. Form to be filed PAN or GSTN wise?

GSTN wise i.e. separately for each GSTN

5. Applicable for Registered persons registered on or before?

For FY 2017-18, registered on or before 31.03.2018

6. GSTN Cancelled?

Also required to file GSTR 9, even if GSTN cancelled during FY 2017-18

7. Not to be filed by whom?

Composition Dealer, Input Service Distributor, Tax Deductor, Tax Collector, Casual taxable person, Non-resident taxable person

8. Composition Dealer?

To file GSTR 9A (Not GSTR 9)

9. Opted out or in Composition Dealer during the year?

To file GSTR 9 and GSTR 9A for the relevant periods during the year 

10. Filing of NIL Return?

Mandatory

11. Meaning of NIL Return?

Nil return can be filed for the Financial year, if you have: –

NOT made any outward supply (commonly known as sale); AND

NOT received any goods/services (commonly known as purchase); AND

NO other liability to report; AND

NOT claimed any credit; AND

NOT claimed any refund; AND

NOT received any order creating demand

12. Turnover above 2 Crores during FY 2017-18?

File GSTR 9C after filing GSTR 9

13. Filing Mode?

Electronically on GST Portal www.gst.gov.in

14. Due Date?

For FY 2017-18, Extended Due Date is 30.06.2019

15. Not filed GSTR 3B & GSTR 1, even then filing of GSTR 9 Possible?

GSTR 9 can’t be filed unless GSTR 3B & GSTR 1 filed

16. Revision of GSTR 9 Possible?

No

17. Implication of incorrect information in GSTR 9 filed?

Incorrect information can attract tax demands, interest and penalties on the same, and the long-term litigations that follow years later.

18. Additional Liability can be paid?

Liability identified during filing Annual Return can be deposited with Government using DRC-03 Form (i.e. Liability not earlier paid through GSTR 3B)

19. Additional Liability will be auto-calculated in the Form?

No, Tax Liability needs to be self-calculated & self-deposited (Except Late Filing Fees of GSTR 9)

20. Additional Liability not deposited?

Can attract tax demands, interest and penalties

21. Additional ITC?

ITC not claimed in GSTR 3B can’t be claimed in GSTR 9. The same need to claimed in GSTR 3B upto the extended timeline for claiming input credit.

22. Late Fees for GSTR 9?

Rs. 200 per day (Maximum 0.50% of Turnover)

23. Where to file the return in GST Portal?

Login to www.gst.gov.in > Services > Returns > Annual Return > FY 2017-18 > Prepare Online > Select NIL Return Yes or No

24. Basic Format of GSTR 9?

Part I: Basic Details (Table 1-3B)

Part II: Details of Outward & inward supplies made during the financial year (Table 4-5)

Part III: Details of ITC for the financial year (Table 6-8)

Part IV: Details of tax paid as declared in returns filed during the financial year (Table 9) 

Part V: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier (Table 10-14) 

Part VI: Other Information (Table 15-19)

25. How to prepare GSTR-9?

  • Download System Computed Summary of GSTR 9:

Services > Returns > Annual Return > FY 2017-18 > Prepare Online > Select NIL Return Yes or No > Download GSTR 9 System Computed Summary

  • Download Comparison of Liability declared & ITC claimed Report for FY 2017-18 :   .   Services > Returns > Returns Dashboard > FY 2017-18 : March > Comparison of Liability declared & ITC claimed > View > Click on Refresh Button
  • Download Credit & Liability Statement along with 4 Reports available i.e.
    1. Liability other than Export/Reverse Charge
    2. Liability Due to Export and SEZ Supplies
    3. Liability due to Reverse Charge
    4. ITC Credit Claimed & Due
  • Download GSTR 2A

Services > Returns > Returns Dashboard > FY 2017-18 : March > Auto Draft Details GSTR 2A

  • Analyse the Differences (if any) on the above reports & compare the same with Books of Account
  • Have Final figures on Record:
    1. Sales : IGST- CGST- SGST
    2. NIL Rated Sales, Exempt Sales
    3. RCM Liability : IGST- CGST- SGST
    4. Input Claimed : IGST- CGST- SGST
    5. Input Reversed : IGST- CGST- SGST
    6. Input as per GSTR 2A : IGST- CGST- SGST
    7. Bifurcate Input Claimed into Inputs, Input Services & Capital Goods
  • Differences/Mismatch may arise due to following
    1. Differential reporting in GSTR 3B & GSTR 1 – Pay additional Liability through DRC -03
    2. Under/Over reporting of Outward Supplies in GST Returns – Show only Correct Amounts in GSTR 9 – Refer Point 3 to 5 below
    3. Amendments done during the same Financial Year – Show in Table 4 –Point K & L
    4. Amendments done during the subsequent Financial Year – Show in Amendments Table 10 & 11.
    5. Non-reporting of Sales Invoices altogether – Add in Table 4 & Table 5 & Pay Tax on Differential amount with Interest
    6. Non-availment of ITC – ITC not availed upto prescribed deadline will lapse
    7. Delayed availment of ITC in Next FY – Show in Table 8 – Point C
    8. Excess availment of ITC – Bifurcate only Correct ITC in Table 6 & pay interest on excess availment
  • Fill the required details in Form GSTR 9
  • Verify all the Details & Submit the return by Computing Liabilities & File with OTP/DSC
  • Pay the Additional Liability through DRC-03(If any)

Please refer all the relevant section, rules, notifications and amendments as applicable. The Author is not responsible for any losses incurred. Content is merely for sharing knowledge. 

Author can be reached at casagargambhir@gmail.com or +91-87290-42600 for any queries, issues & recommendations (Email preferably)

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66 Comments

  1. asfi begum says:

    sir,
    can i change the nil return option of yes or no after clicking next in gstr 9 annual return. can i make changes in filing nil return to yes option after clicking the no option

    1. CA Sagar Gambhir says:

      Over-valued GST SALES in 3B in FY-17-18, but rectified in 3B in FY 2018-19, Such rectification value have to be reported in Table 11. (Show Sales as per 3B in FY 17-18 in Table 4)

  2. Punit says:

    Sir
    Outward supply declared excess through 3B But correctly shown in R-1 Because of that excess ITC has Been utilised how this entry will Be treated in GSTR9 tell me proper TaBle no. along with column

    1. CA Sagar Gambhir says:

      Over-valued GST SALES in 3B in FY-17-18, but rectified in 3B in FY 2018-19, Such rectification value have to be reported in Table 11. (Show Sales as per 3B in FY 17-18 in Table 4)

  3. CAPRIYADARSHINI says:

    Sales shown in GSTR1 but not shown in GST3B in FY 2017-18 but shown in GST 3B in FY 2018-19. How to show in annual return as figure is correct in point 4 Outward but point 9 as Tax payable is as per 3B. How to adjust tax paid in FY 2017-18 but adjusted in 3B in Sep18 .

    1. CA Sagar Gambhir says:

      In Table 4: Show only that much sales & its liability that was shown in 3B from July-17 to Mar-18
      In Table 10 : Show that much sales & its liability that was shown in 3B from Apr-18 to Mar-19 , but the same was belonging to FY 2017-18
      Also Fill their details in Table 14

  4. Mahak says:

    I filled gstr-3B with incorrect amt of tax and in GSTR-1 i correct in and the balance of tax i deposited but the amount are not utilied and is still in cash ledger.I filled GSTR-9 pls suggest me procedure regarding set off amt through DRC 3 and what time period is select for new application through user services- my application and what cause of payment select

    1. CA Sagar Gambhir says:

      Open Form DRC 03

      Cause of Payment : Annual Return
      Payment Date : Today’s Date
      Section : 73(5) Voluntary
      FY : 2017-18
      Have you made Payment : Yes
      Enter PRN : Payment Reference No. is written in electronic Cash ledger against every payment

  5. CHIRAG says:

    Query
    I had surrendered my GSTN in OCT17 and till then filed all returns.Now I am required to file GSTR-9 for the same surrendered GSTN, but I am unable to login because the status of the same GSTN is inactive. How to activate the said GSTN and file the GSTR-9.

    1. CA Sagar Gambhir says:

      Please check Date of Cancellation from Link
      https://services.gst.gov.in/services/searchtp.

      If the Date is 28/7/2017 (as most of the Provisional GST registrations i.e. Migration from VAT & Service Tax were cancelled w.e.f this Date in Punjab), then your only “Provisional Registration” was cancelled
      Also Try to Forget the Password, it would show warning that your “Provisional Registration” has been cancelled , hence login not allowed
      As “provisional registration” has been cancelled, hence technically no registration was granted, you need not file Annual Return. Technically nowhere specifically written in Law, but as Login IDs have been disabled & fact that provisional registration is cancelled in initial phase.

      However , Suitable Clarification is still required from govt in this regard.

  6. Shweta Agarwal says:

    URGENT, Kindly suggest.

    Hello Sir,

    Regarding RCM, I paid the taxes (on RCM basis) during the return filing period for FY 17-18 (Jul-Sep) for Office Rent amount, while filing the GSTR 3B for each corresponding month.

    However, I missed to Avail (or forgot to show), the Input tax credit on the same(tax amount that I paid), during the same Financial Year for same corresponding months.

    Hence, I availed the ITC on that RCM, in next FY, that is in 2018-19, while filing GSTR 3B returns for the month of Apr 2018.

    Now, the only query is, where to show this type of ITC while filing GSTR 9
    In which Table and which column or head.
    Kindly suggest

    Regards

  7. bhawna says:

    i have wrongly ticked reverse charge tab while filing gstr 1 for one sale invoice. it is recognised while we did reconciliation with gstr 9 data. is anything in gstr 9 to correct this error because gst is duly deposited and 3b is correct.

    1. CA Sagar Gambhir says:

      Respected Mam, File Annual Return with correct figures i.e. treating that sales with Forward Charge.(ignoring the fact that RCM is ticked in GSTR 1)

      However, there may be issue to vendor that in their GSTR 2A, RCM is ticked , there is no possible solution at present to amend that bill through Annual Return. However you may raise grievance at GST helpdesk.

  8. Mahak says:

    i claim input in 3B but the supplier not shown in his return and there are difference in 3B & GSTR-2A pls suggest me whether the difference should be deposit through gstr-9

    1. CA Sagar Gambhir says:

      No need to deposit tax if 2A is less than 3B. Just file the return GSTR 9. Tax may be need to deposited at the time assessment If asked by department. The matter is still under dispute at some courts. Hope to get the relief .

  9. Mahak says:

    The outward supply in GSTR1 is more than supply declared in 3B but deposit the tax in that financial year and amount of tax is shown in cash ledger .pls suggest me whether i required to deposit the tax again through gstr-9

    1. CA Sagar Gambhir says:

      You means to say that Tax was duly deposited in Cash Ledger but not adjusted in GSTR 3B.
      So amount is still there in Cash Ledger. Then show correct figures as per GSTR 1 in Table 4 of Annual Return & change the Tax Payable Column in Table 9. After you file GSTR 9, then File Form DRC 03 by utilising Amount in Cash Ledger

    1. CA Sagar Gambhir says:

      Expenses such as Consumables, Stationery etc are in the nature of Inputs

      Other Expenses , check their nature & bifurcate accordingly into inputs or input services.

      Festival Expenses (if satisfy eligibility criteria as per section 17(5) , then check nature of expenditure & bifurcate accordingly if involve some tangible material , then inputs .

        1. CA Sagar Gambhir says:

          1. Credit on Sweets is not allowed as per section 17(5) & should be reversed in Table 7 E & tax deposited in DRC 03
          2. Audit fees is Input service

  10. Archana says:

    Hello!! I am aware that GSTR 9 has to be filed even for the cancelled registrations. But We cannot login to the GST account that is already cancelled. How else do we file the GSTR 9 for such GSTNs?? Is there a manual form or reactivating the cancelled GST account is possible??

    Thanks in advance!!

    1. casagargambhir says:

      Mam, Please check Date of Cancellation from Link https://services.gst.gov.in/services/searchtp.

      If the Date is 28/7/2017 (as most of the Provisional GST registrations i.e. Migration from VAT & Service Tax were cancelled w.e.f this Date in Punjab), then your only “Provisional Registration” was cancelled

      Also Try to Forget the Password, it would show warning that your “Provisional Registration” has been cancelled , hence login not allowed

      As “provisional registration” has been cancelled, hence technically no registration was granted, you need not file Annual Return. Technically nowhere specifically written in Law, but as Login IDs have been disabled & fact that provisional registration is cancelled in initial phase, hence no need to file

      In Case of Fresh Registrations, Annual Return need to be filed, even if cancelled in the same year.

      Hope i have clarified your query

  11. Dhanalakshmi says:

    We have Transaction only for inward suppliers on Last February and March in 2018, GST 3B also Filled NIL Return, Pls suggestion how we can filled GST9.

    1. casagargambhir says:

      If ITC on inward supply for 17-18 was shown in 3B upto 31.03.18, then show such ITC in Table 6 of annual return.

      If ITC on inward supply for was shown in 3B upto 31.03.19, then show such ITC in Table 8C & Table 13 of annual return.

  12. Anil Kumar says:

    Sir, I have filled the GSTR-9 (2017-18) and forgot to put the input figure in column No. 6 B and there is no provision to revise this return till further notification so kindly suggest me how i can cliam my ITC which was not taken in Annual Return.

  13. Aslam Nagori says:

    The outward supply in GSTR1 is more than supply declared in 3B. What is THE solution if GSTR1 is correct or if GSTR1 supply is incorrect. The dealer has not the corrected the in (3B OR GSTR1) either in 2017-18 or 2018-19. pls advise

    1. casagargambhir says:

      Considering the fact that 3B has not been rectified till date and R1 is correct.. following two situations may arise..
      1. Sale as per GSTR 1 is higher & correct:
      Show such higher sale in Sales Table in Annual Retun and pay differential tax in DRC 03

      2. Sale as per GSTR is Lower & correct:
      Show correct Sales in Annual Return Sales table and rectify the bonafide mistake in current 3B

  14. Sohail Ahmed says:

    If Gst has been paid and shown in wrong head,however,the same has also not been amended in subsequent returns..
    1)Then how such supply should be reported in annual return??
    2) Are tax required to be paid on such supply in correct head,though,already paid in wrong head?
    3) if such taxes are required to be paid,then,how shall we get the refund of tax already paid in wrong head,since,the reportings in annual return will not affect cash ledger and credit ledger??

    1. casagargambhir says:

      Yes need to pay Tax under correct head & show in correct Head in GSTR 9.. use DRC 03…. Liability deposited under Wrong head, being a bonafide mistake ,u may reverse the same in next 3B..

  15. Deepak Js says:

    Sir i wrongly uploaded in b2b invoices for the month of aug 2017 till now April 2019 gstr1 are filed..But now there is no option to amendment or change..Recipient to ask liability amt diff between their gstr3b and gstr2.Now what to sir..Plss help me

  16. gaurav bhansali says:

    one export bill of financial year 2017-18 lapse to file in GSTR-1 can i upload this bill in annual return…….?????

  17. Vishal says:

    hello, i have a query in annual return regarding table 6b which is of inputs details. Actually i forgot to bifurcate input details in 6b & filed the annual return so, what is the solution regarding this??

  18. Sumit says:

    I want complete or in-depth knowledge of GST along with return filing process . Kindly suggest me the book or any other reliable source through which I can gain this knowledge.
    Thank you

  19. Mukesh Shah says:

    I Didn’t get credit from my one supplier in 2A in March 17. And he is not going to correct his mistakes but I have a tax invoice of his company and made a payment through NEFT. So what I have to pay tax at the time of Annual return ?

    1. casagargambhir says:

      You must possess the Original Purchase Invoice & Proof of payment to vendor.. There will be difference in POINT 8 D.
      Contact your vendor & ask them to update their GST Filing. Do regular follow up.

    2. casagargambhir says:

      *Challenge to ITC denial due mismatch with GSTR 2A- Delhi High Court issued notice to UNION OF INDIA*

      Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act); Validity of Section 43A(6) of CGST Act, which hasn’t been notified yet, is also being challenged; Petitioner’s contention is that the Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers and credit cannot be denied to recipient for default on part of the supplier; Lists the matter on September 18 : Delhi HC

      The matter is being heard by Division Bench comprising of Justice Dr. S. Muralidhar and Justice Asha Menon.

      The Petitioner i.e. Bharti Telemedia Ltd. is engaged in providing Direct-To-Home satellite television broadcast services. Writ Petition has been filed challenging the legality and validity of Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of the Central Goods and Service Tax Act, 2017. The Writ Petition also challenged the validity of Section 43A(6) of the Central Goods and Service Tax Act, 2017, which has not been notified until.

      Section 16(2)(c) of CGST Act, 2017 provides for a condition wherein the recipient would only be entitled to Input Tax Credit if the tax charged in respect of such supply has been actually paid by the Supplier. The second proviso to Section 16(2)(d) provides that the recipient shall add an amount of Input Tax Credit availed, along with interest to the output tax liability if the recipient fails to pay the invoice amount to the supplier within 180 days.

      Proviso to Section 16(4) extends the benefit of availment of ITC till the due date of furnishing of return under Section 39 for the month of March, 2019 in respect of certain invoices, only if the supplier for such supplies has uploaded the details of such invoices in its return under Section 37(1) for the month of March, 2019. Section 43A(6) of the CGST Act provides that the supplier and recipient shall be jointly and severally liable to pay tax or pay ITC availed in relation to outwards supplies for which the details have been furnished under sub-section (3) and (4) but returns thereof has not been furnished.

      The provisions have been challenged on the following grounds:

      Section 16(2)(c), proviso to Section 16(4) is violative to Article 14 of the Constitution of India;
      The Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers;
      The credit cannot be denied to the recipient for the default on the part of supplier.

      Delhi HC has issued a notice to Union of India today and posted the matter on sept 18,2019

  20. Mazhar Queshi says:

    Sir I Claim input in GSTR3B and invoice also available but sales can not uploaded my invoice in B2B they could be feeded in B2C I requested but they could not be amendment it means GSTR3B amount is more and GSTR2A amount is less what can i do ? please reply

    1. casagargambhir says:

      You must possess the Original Purchase Invoice & Proof of payment to vendor (if already paid). There will be difference in POINT 8 D in Annual Return.
      Contact your vendor & ask them to update their GST Filing. Do regular follow up.

    2. casagargambhir says:

      *Challenge to ITC denial due mismatch with GSTR 2A- Delhi High Court issued notice to UNION OF INDIA*

      Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act); Validity of Section 43A(6) of CGST Act, which hasn’t been notified yet, is also being challenged; Petitioner’s contention is that the Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers and credit cannot be denied to recipient for default on part of the supplier; Lists the matter on September 18 : Delhi HC

      The matter is being heard by Division Bench comprising of Justice Dr. S. Muralidhar and Justice Asha Menon.

      The Petitioner i.e. Bharti Telemedia Ltd. is engaged in providing Direct-To-Home satellite television broadcast services. Writ Petition has been filed challenging the legality and validity of Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of the Central Goods and Service Tax Act, 2017. The Writ Petition also challenged the validity of Section 43A(6) of the Central Goods and Service Tax Act, 2017, which has not been notified until.

      Section 16(2)(c) of CGST Act, 2017 provides for a condition wherein the recipient would only be entitled to Input Tax Credit if the tax charged in respect of such supply has been actually paid by the Supplier. The second proviso to Section 16(2)(d) provides that the recipient shall add an amount of Input Tax Credit availed, along with interest to the output tax liability if the recipient fails to pay the invoice amount to the supplier within 180 days.

      Proviso to Section 16(4) extends the benefit of availment of ITC till the due date of furnishing of return under Section 39 for the month of March, 2019 in respect of certain invoices, only if the supplier for such supplies has uploaded the details of such invoices in its return under Section 37(1) for the month of March, 2019. Section 43A(6) of the CGST Act provides that the supplier and recipient shall be jointly and severally liable to pay tax or pay ITC availed in relation to outwards supplies for which the details have been furnished under sub-section (3) and (4) but returns thereof has not been furnished.

      The provisions have been challenged on the following grounds:

      Section 16(2)(c), proviso to Section 16(4) is violative to Article 14 of the Constitution of India;
      The Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers;
      The credit cannot be denied to the recipient for the default on the part of supplier.

      Delhi HC has issued a notice to Union of India today and posted the matter on sept 18,2019 thats it.

  21. shivayogi says:

    one of the GST holder has not uploaded their purchase invoice for the month of Feb & Mar 18, now can he upload the same this month. kindly clarify

    1. ASHOK KUMAR KANUNGA says:

      one of the GST holder has not uploaded their purchase invoice for the month of Feb & Mar 18, now can he upload the same this month. kindly clarify

      ANS–GST HOLDER UPLOADED HIS SALES INVOICE IN GSTR-1 NOT PURCHASE, In my view 2017-18 first time gstr-1 can file ,, but amendment not possible now

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