GSTR-9 is an annual return that is required to be filed by taxpayers registered under the Goods and Services Tax (GST) programme. It is essentially a list of returns filed for the whole year that registered taxpayers report on a monthly basis, such as GSTR-1, GSTR-2 and GSTR-3B, respectively.
Form GSTR-9, a consolidated annual return, contains key facts such as explanations of outgoing taxable inputs, input tax credit (ITC), advances received, and more. In addition, Type GSTR-9 is a one-time annual return filing process and all participating taxpayers must file their returns without fail. In this article, we will take a look at How To File GSTR-9 On GST Portal – All You Need To Know
Get to know all relevant information about GST returns 9 annual filing procedures, format, eligibility & rules along with proper screenshots and guidance for each process. Ask our experts and professional chartered accountants, who will answer all your doubts as soon as possible, with any questions and concerns you may have. Registered taxpayers should download and access the GSTR 9 form in PDF format.
GST 9 is an annual GST report form to be filed by a day-to-day taxpayer once a year containing all the combined reports of SGST, CGST, and IGST for the year. This is SAG Infotech Pvt. Ltd. submits all records and rules and regulations for GSTR 9 online reporting in accordance with a step-by-step process of compliance.
Who is qualifying for GSTR-9 filing?
The GST website provides resources for certified taxpayers to file GST-9. All normal taxpayers (together with SEZ units and SEZ developers) are required to submit an annual report in Form GSTR-9, irrespective of the turnover of the individual and/or the firm.
A taxpayer shall report the following details for the financial year in the annual return referred to as follows:
- Outward supply
- Inward supply
- Taxes to be collected
- Refunds claimed
- The request posed
- Input tax credit score used and used
Three situations in which a taxpayer is expected to file GSTR-9 for a financial year:
- A licensed taxpayer who is a normal taxpayer, like SEZ (Special Economic Zone) and SEZ developers.
- A composition taxpayer who opted out of the scheme in the middle of the year and happens to be registered under the GST.
- A taxpayer who moved from VAT to GST in the first financial year of GST. Implementation of this process.
Date of Due for Filing GSTR-9
The annual return of GSTR-9 must be filed on or before 31 December after the conclusion of the financial year. The deadline for submission of GSTR-9 for FY 2017-18 is extended to 31 January 2020. In addition, the deadline for submission of GSTR-9 annual returns for FY 2018-19 is 31 March 2020.
In the event that the taxpayer is unable to file his/her GSTR-9 annual return on or before the said due date, a late fee will be levied on the taxpayer for filing his/her annual return after the due date.
Step-by-Step Guide to How to Register GSTR-9 Online GST Portal
Now that you’ve heard about GSTR-9 annual return filing, let us continue with the measures involved in filing GSTR-9 online on the GST portal.
- Enable your desktop/laptop or tablet web browser and access the official GST site https:/gst.gov.in.
- Once you’re on the GST portal, press the Login button. Enter your username and password to log in to your Dashboard on your website.
- Now in the top menu, check and press the utility tab, then click the Returns tab, and then click the Annual Return tab again. You will be immediately routed to the Annual Return tab, where you can file your annual returns with ease.
- On the File Annual Returns tab, pick the required period from the Financial Years list box and press the Search button to continue.
- Note: In this phase, a notice will be shown on your phone, displaying specifics of the steps to be taken for GSTR-9 online/offline filing. To continue, press the Prepare Online button on the message prompt. Here too, the due date will be listed.
- When you have chosen the right financial year for your annual return, you will be asked to choose the following questionnaire:
- Choose between the Zero return or the annual return with the results.
- Choose whether you want to file the Null return for the financial year by pressing Yes or No.
- Select Yes’ only if all the conditions below are fulfilled.
- No supply from outside
- There is no receipt for goods/services
- No other responsibility for monitoring
- No credit claimed
- No refund demanded
- No order for a request issued
- Late charges not required to be charged
Here, if you choose ‘Yes’ to file a Nil return, click the Next button to proceed with Compute Liabilities and file a Nil GSTR-9.
However, if you choose ‘No’ to file a Nil return, then click the Next button. The GSTR-9 Annual Return for normal taxpayers page will be displayed that will contain various tiles for which details must be filled.
Click on all three tabs to download:
- GSTR-9 System Computed Summary
- GSTR-1 Summary
- GSTR-3B Summary
What if the GSTR-9 file is completed late?
If the GSTR-9 return is not filed on time, a penalty of INR 100 per day under CGST & INR 100 per day under SGST shall be imposed, i.e. a total of INR 200 per day. However, the maximum value of such a penalty would be measured at one-quarter percent of the gross turnover of the taxpayer of the relevant State or Union territories.
How do I revise GSTR-9?
Type GSTR-9 cannot be updated until filed. It is advised that the values auto-populated in the annual returns be closely reviewed, matched with the books of accounts, and that necessary adjustments be made before filing the annual GST return in the form GSTR-9.
How to file the GSTR-9 file
When the GST Annual Return Form GSTR 9 has been prepared, the next move is to file GSTR-9 in the GST Portal. The following are the measures in the GSTR-9 file
- Login and Navigate to Type GSTR-9-Normal Taxpayer Annual Return
- Upload Form GSTR-1, Form GSTR-3B, and Form GSTR-9.
- Join the details in the different tiles
- Preview Draft GSTR-9 Overview
- Compute and pay late fines, if any
- Preview of the draught form GSTR-9
- Type GSTR-9 file with DSC/EVC