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.
-
- Liability other than Export/Reverse Charge
- Liability Due to Export and SEZ Supplies
- Liability due to Reverse Charge
- 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:
-
- Sales : IGST- CGST- SGST
- NIL Rated Sales, Exempt Sales
- RCM Liability : IGST- CGST- SGST
- Input Claimed : IGST- CGST- SGST
- Input Reversed : IGST- CGST- SGST
- Input as per GSTR 2A : IGST- CGST- SGST
- Bifurcate Input Claimed into Inputs, Input Services & Capital Goods
- Differences/Mismatch may arise due to following
-
- Differential reporting in GSTR 3B & GSTR 1 – Pay additional Liability through DRC -03
- Under/Over reporting of Outward Supplies in GST Returns – Show only Correct Amounts in GSTR 9 – Refer Point 3 to 5 below
- Amendments done during the same Financial Year – Show in Table 4 –Point K & L
- Amendments done during the subsequent Financial Year – Show in Amendments Table 10 & 11.
- Non-reporting of Sales Invoices altogether – Add in Table 4 & Table 5 & Pay Tax on Differential amount with Interest
- Non-availment of ITC – ITC not availed upto prescribed deadline will lapse
- Delayed availment of ITC in Next FY – Show in Table 8 – Point C
- 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)
Author Bio
Sir, if any person wrongly filled gstr 9 and there is a column in GSTR 9C in table no 5 column Q “turnover as per gstr 9” so what can i do, whether i fill the turnover as per gstr 9 which is wrong or i filled the correct figure
Dear Sir, Invoice pertaining to Dec 17 is uploaded by the supplier in his GSTR-1 in May,18 . Query- Whether it will be reflected in my (i.e. Receipient’s) 2A in Dec’17 or May’18 ??
2) Any difference in ITC as per 2A & 3B of person having turnover less than 2 crores should be paid through DRC-03 ??
Thanks..
Dear Sir,
we are doing trade on franchasee, thats why sales promotion as per parent company, we are getting commission for sales, But we are paying for against purchase to them,
our purchase tax is more than sales tax, why means we are selling as per vendor instruction, eg two item purchasing, means product A worth 1000, and product B worth 1500 so we are giving tax , tax rate is 5% pls assume , then total input tax is 125(75+50), But at time of sales , as per vendor on buy one get two scheme, we are selling after clubbing and charging in invoice worth 1500 only for both item worth 1500 and 1000, so we has to pay tax 75 only, means we have 50 excess in tax, input tax is 125, but output tax is 75 only, thats why our electronic ledger is showing morethan 5 lakh, unclaimed , so how we get back, pls advice
regards
sajin
0091 6238995500
Dear Sir,
I have downloaded the auto populated Forms from The GST Portal for GSTR9, GSTR3B and GSTR1.Upon checking, the Taxable values show different figures in all the three forms. How should I enter the correct Taxable Value according to the books of accounts.
Secondly in the year 2017-2018 excess Input Tax Credit was claimed which was not reversed, can the difference amount be revised in GSTR9.
Also, during the same period The Input IGST was wrongly claimed under CGST and SGST, is there any solution to this issue
Kindly assist us on these queries
I have queries related to GSTR-9
1) Can we make any direct changes to GSTR-9 for F.Y 2017-18?
2)Can we disclose the output tax liabilty not disclosed in GSTR-3B and GSTR-1 in GSTR-9?
3) ITC claimed in GSTR-3B is as per invoices but the counter party did not show in his GSTR till date , there is a mismatch in GSTR-3B VS GSTR-2A. Solution for this?
4) The ITC claimed as per GSTR-3B and GSTR-2A is matching, but ITC as per Table 8A of GSTR-9 is showing different amounts (i.e ITC auto-populated as per GSTR-2A),Which ITC should be taken as correct?
5) If the turnover reported as per GST portal for April to June is mistakenly wrongly taken can we report the actual Turnover in GSTR-9C?
6) If there is a credit note issued and its recorded by the counter party and by mistakenly we didn”t report it . Where to report in GSTR-9?
7) When they are exempted sales and we have mistakenly taken in GSTR-1 in B2B sales and tax liability is zero. can we record this sales in GSTR-9 as
exempted sales.?
8) Can we report any Debit notes or credit notes issued during the F.Y 2017-18 in GSTR-9. If we didn’t recorded them earlier in GSTR-1 or GSTR_3B ?
9) In GSTR-9 where we should record the Unrecorded Purchase returns? As Table 4 of GSTR-9 is(Details of advances,inward and outward supplies) and Point 4 I says CREDIT NOTES issued in respect of transactions specified in (B) to (E) above?
how to take record of HSN wise summary of inward goods
dear sir, one of our supplier is has not filed gstr-1 , but he issued invoices to us, for those invoice we made payment within 180 days . now my question is i claimed all invoice ITC in GSTR-3B, gstr-2 vs gstr-3b difference comes please suggest to file gstr-9
Sir, in GSTR 9 Where in which column i have to show nillrated, exempted figures inward supply
Sir, in gstr9 in which column i have to show nill rated, exempted, inward supply of goods
Filed nil outward supply in GSTR1 & also in 3B. Discovered latter that there is outward supply/service. This is relating to fy 2018-19. Whether the same may be added in GSTR-1/3B in Aug’19/Sep’19. As previously in fy 2018-19 no amount has been inserted in the respective column.
Sir , my auditor wrongly filed gstr 3b in nil return in the fy 17-18 but some unavoidable circumstances he filled actual sales in gstr 1 but unfortunately he didn’t claimed 17-18 ITC in fy 18-19 sir pls provide any solution in this problem
sir maine february2018 me purchase & sales galtise 0 bhar diya tha gst r-1 me sales actual dikhaya tha .to ab gst-9 mai kaise file karu.
sir,
i was cancelled my GST Registration before 6 month in 2017-18. but now how to file GSTR-9 (annual return) of 2017-18 because i am not able to login in GST Portal.
I have reversed itc due to purchase return by showing in other coloum of gst reversal.
Now situation 140000 total credit availed
Reverse in march 2018 40000
Nd how should it present
In 6a auto populated figure show 140000.
My question is In 6b should i show 140000 or net 100000.?
In table no. 8 auto populated showing 100000
If i show in 6b 140000 then table no. 8 show difference of 40000.
How to outcome in this situation.
Mera question ye h 18-19 ke gstr 2A mae input wrong received hua party ne June 19-20 mae amendment kiya toh 18-19 mae wo dekha ga.
how to declare excess outward supply till now not taken in gstr 1 and 3b
I did mistake that is I was not entered itc as per 3b in GSTR 9 I there any solution pls tell me any ammendments to change that
Sir,
Please clarify following issues w.r.t treatment in Annual Return,
1. RCM liability belong to FY 17-18 paid in May’19…
2.Whether Supply through Amendment as written in Sl No 10 of GSTR 9 includes RCM for the PY…
3. How to pay RCM liability in case of specified services accounted in FY 2017-18 not paid till date…If i pay the same through DRC-03, whether i’m eligible for the credit of same…
Thanks,
Joyal John
Audit Associate
9560763570
I claimed excess ITC in Fy2017-18 but i reversed it excess in fy 2018-19.caan i required to pay tax for 2017-18 or not how it is shown in gstr-9
Sir,
Q1.
I have tax liability of 10000 in IGST and Excess paid in CGST(5000) and SGST(5000) so over all liability is Zero. Can I keep quit without paying IGST
Q2
Can I modify the Tax Payable in GSTR 9 under the table Pt IV (table no 9 )
Dear Sir,
I have reported output tax figure of fy 17-18 in gstr-3b of fy 18-19 but not reported sale figure on which tax reported in 18-19 what is the impact on gstr-9
I had found mismatch in ITC while filing annual return.now i have the required invoices to avail credit.how can i rectify the same? please suggest.
IT is required for a labour supply contractor to give summary of HSN Code however turnover exceed rs 1,50,0000
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
Sir, I overvalued sales in Fy17-18 and amended the same in FY18-19. How to report that in gstr9?
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
I have declared excess sale and paid excess tax in gstr-9 .. can i get refund ?
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 .
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
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.
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
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.
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
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
i hhad claimed itc on festival expenses and other expenses then what colomn is used in gstr-9 table 6B for biffurcation
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!!
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.
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.
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
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??
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
one export bill of financial year 2017-18 lapse to file in GSTR-1 can i upload this bill in annual return…….?????
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??
Unexpectedly Pressed COMPUTE LIABILITIES
How to retrieve this…? Pls help
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
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 ?
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
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
HOW MANY GSTR–9 YOU HAVE FILED
Sir ,