Frequently Asked Questions On GSTR-9

  1. In the course of the year, if there is a discrepancy between CGST, SGST and IGST interchanged in the filing, but the gross expense of the tax suits, should the same be effectively filed in Form GSTR-9?

If CGST, SGST, and IGST are updated as GSTR-1 states, the same cannot be changed when GSTR-9 is inserted. Table 9 – With the exception of the tax payable on the column, it is not possible to change the tax specifics paid by GSTR-9. However when updating Table 9, the assessee can effectively file the actual taxes payable within the respective scope. Although this right report does not allow automatic intra-tax adjustment under CGST, SGST, and IGST.

The tax deficiency must be credited before the GSTR-3B has been submitted for the next month or the DRC-03 has been filed and the taxes collected extra improperly will be taken as money back. And there is no interest penalty for taxes paid rapidly in those cases.


Under the Goods and Services Tax (GST) Act, 2017, the form GSTR-9 is basically a GST return filing with regard to inward supplies/purchases, outward supplies/sales, input tax credit (ITC) claimed, and tax liability, which are availed during the given financial year (FY).

Pursuant to the Goods and Services Tax (GST) Act, 2017, the GSTR-9 form is effectively a GST return filed in respect of inward supplies/purchases, outward supplies/sales, the input tax credit (ITC) received and the tax liability accrued during the financial year in question (FY). On the basis of the method of registration and the annual turnover, the annual GST return filing is further divided into three return forms, whichever is applicable for the organization to register. Here we will be learning Frequently Asked Questions On GSTR-9


  • 3. Who can’t file GSTR-9?


Persons who are not needed to file GSTR-9 are listed below:

  • Taxpayers who vote in favour of the GST Composition Scheme
  • Casual payers of sales
  • Non-resident tax payers
  • Citizens who are paying for TDS (Tax Deducted at Source)
  • Input Dealer Service (ISD)
  • Businesses with an annual turnover not exceeding Rs. 2 crores in the financial year may apply GSTR-9 as an option.


  1. Who is responsible for the GSTR-9 file?


GSTR-9 is required to be filed annually by taxpayers (businesses) who are enrolled under the Goods and Services Tax (GST) Act and whose annual revenue exceeds Rs. 2 crores.


(a) GSTR-9: Form GSTR-9 is expected to be paid by daily taxpayers in addition to filing GSTR-1 and GSTR-3B returns, respectively.

(b) GSTR-9A: Form GSTR-9A is expected to be filed by persons who have qualified with the GST Composition Scheme.

  1. If the company has switched from the Normal to the Composition Scheme or vice versa within the same financial year (FY), what are the consequences of the annual return? How are the equations to be completed?


In cases in which the company enterprise of the assessee is transferred from Normal to Composition or vice versa, the turnover and transactions shall be divided in the following manner:


  • The turnover of the year in which the assessee is registered under the standard scheme must be entered in GSTR-9.
  • The turnover of the year in which the assessee is registered under the Composition Scheme must be entered in GSTR-9A.
  • Segregate sales through calculating transactions for the duration for which the assessee enrolled as a daily taxpayer and log the same below GSTR-9 in order to claim an input tax credit (ITC).
  • However, ITC cannot be asserted on sales made at any time within the period during which the assessee enrolled for the GST Composition Scheme.
  1. A GSTR-3B was filed with inaccurate (excess) external supplies and tax was paid on the same. However the actual/correct supplies were declared in GSTR-1 for the same time. Is there any way, then, to get a refund of the excess sum paid?


If taxes have been charged wrongly as a surplus balance in GSTR-3B, the same can be stated as a refund (according to Section 54 of the CGST Act) or adjusted for tax payments for subsequent periods. However, the number cannot be asserted by filing GSTR-9. The refund must be requested with the aid of the submission of the same application on the GST portal.

  1. Sales, which were originally recorded as with the payment of taxes,” were later corrected for without the payment of taxes.” Is this to be mentioned in Table 4C?

As the permissible essence of transactions in this situation is without the payment of taxes, the same must be documented in Table 5A and not in Table 4C of GSTR-9. Accurate reporting has to be carried out in GSTR-9 because of the fact that it was incorrectly pronounced in GSTR-1 as with the price of taxes.’

  1. If the LUT had not been executed now and revenues were proposed as “Sans Payment of Taxes,” can it now be regarded the same as exports with the payment of taxes?


Non-compliance with LUT is a procedural breach. Such non-compliance cannot alter the essence of the trade from “exports without payment of tax” to “exports with payment of tax.” The taxpayer is expected to record the trade as “Exports without payment of tax” in Table 5 of GSTR-9. Criminal repercussions, if any, must be dealt with.

  1. 10. If an advance was obtained in 2017-18, the invoice is given in 2017-18, but later reported in GSTR-1 in FY (2018-19), how is this to be dealt with in Table 4F?


This exchange must be shown in Table 4A (in case the supply is rendered to an unregistered person) or Table 4B (in case the supply is made to a registered person). Reporting under Table 4F is needed only when the advance tax is charged but the invoice is not always released.


About the author


Add Comment

Click here to post a comment





CopyAMP code