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?
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?
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?
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?
Services > Returns > Annual Return > FY 2017-18 > Prepare Online > Select NIL Return Yes or No > Download GSTR 9 System Computed Summary
Services > Returns > Returns Dashboard > FY 2017-18 : March > Auto Draft Details GSTR 2A
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