GSTR 9 and GSTR 9A is an annual GST return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST, and IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

Meanwhile, after a recent announcement by the Central Board of Indirect Taxes and Customs, taxpayers are requested to file their annual returns on or before June 30th, 2019.

What is GSTR-9 Annual Return?

GSTR-9 is filed by the taxpayers who are registered under GST or opted for composition scheme. This form contains the particulars of supplies transactions under various heads like CGST, SGST and IGST during the year, as well as details of exports or imports. Apart from this, it includes all the essentials that are present in monthly/quarterly GST return filed by a taxpayer. Moreover, the GSTR-9 return is a summary of a business’s monthly or quarterly returns.

Who needs to file Annual Return in form GSTR-9?

Any registered taxpayer or a taxable person under GST must file GSTR-9.  However, the following are the persons who are not considered to file GSTR-9:

1. Non-resident taxable persons

2. Input service distributors (ISD)

3. Person paying TDS

4. Casual Taxable person

What is last date to file GSTR-9?

A taxpayer is supposed to file GSTR-9 before or on 31st December of the financial year. Like, for the financial year 2017-18, Due date is extended to file GSTR-9 is 30th June 2019. For the financial year 2018-19 the due date for filing GSTR-9 is 31st December 2019.

What is the penalty for late filing of GSTR-9?

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.

What are the different types of return under GSTR-9?

There are basically four types of return under GSTR-9:-

• GSTR 9: This should be filed by the regular taxpayers who are filing GSTR 1, GSTR 2, GSTR 3.
• GSTR 9 A: This should be filed by the persons registered under composition scheme under GST.
• GSTR 9B: The same should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
• GSTR 9 C: Taxpayers whose annual income is more that Rs, 2 crores during the FY is liable to file GSTR 9c. Along with this, these taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

Can someone file GSTR 9 if he/she hasn’t filed GSTR 9A or GSTR 9B for a period?

No, Filing of GSTR 9A and GSTR 9B is mandatory before filing of GSTR 9.

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