Nil GSTR-3B must be filed just like any normal GSTR-3B return. If a person has neither made any outward supply nor received any inward supply resulting in no tax liability for a particular month, he must still file a nil GSTR-3B on the GST portal for that month.The process to file Nil GSTR-3B on the GST portal is outlined in this article. It is different and easier when compared to the filing of normal GSTR-3B with supply details. Further, there is an option to file a nil GSTR-3B through SMS as well. Read our article “Steps to file Nil GSTR-3B via SMS”.Steps to File Nil GSTR-3BThe following is a step-by-step guide to file a Nil GSTR-3B return:Step 1: Log in to the GST portal and select the GSTR-3B return.Login to the GST portal and select the period for which the return is being filed.

GSTR-9 or the annual return can only be submitted or filed online. However, a majority of the details can be filled offline by using an offline utility provided by the Goods and Services Tax Network (GSTN). Further, those taxpayers who have to enter more than 500 records per table in Table 17 and 18 of the GSTR-9 will not be able to enter such details online. They will compulsorily have to use the offline utility to do so.An easier and convenient way to file GSTR-9 without visiting any other portal is by using Clear GST solution.Latest Update21st December 2024The 55th GST Council meeting happened on 21st December 2024 in Jaisalmer, Rajasthan. Below are some of the council recommendations: - A circular will be issued clarifying the late fee applicable u/s 47(2) of the CGST Act, 2017 for delay in filing GSTR-9 and GSTR-9C. - A notification to waiver the late fee for delayed filing of GSTR-9C for the period from 2017-18 to 2022-23.15th October 2024Starting FY 2023-24, GST portal auto-populates eligible ITC for domestic supplies (excluding reverse charge and ITC on imports) from Table 3(I) of GSTR-2B to Table 8A of GSTR-9.

GSTR‑9 is the annual GST return that consolidates the entire year’s supplies, tax liability and Input Tax Credit (ITC), and must be filed online on the GST portal. This guide explains, in a step‑by‑step manner, how to file GSTR‑9 using the GST portal and offline utility so that taxpayers avoid errors, late fees and rework.Key TakeawaysGSTR‑9 is filed on the GST portal under Services > Returns > Annual Return for the relevant financial year. It can be filed either online or via the offline utility.Taxpayers with aggregate turnover up to Rs 2 crore for FY 2024‑25 are exempt from filing GSTR‑9. Other taxpayers must file annual returns by 31st December 2025.Taxpayers should download summaries, reconcile GSTR‑1, GSTR‑3B, GSTR‑2B and books, and decide whether a Nil GSTR‑9 is applicable.The portal allows draft preview in PDF/Excel, computation of late fees, and payment of any additional liability through the electronic cash ledger before submission.GSTR‑9 cannot be revised once filed. Hence, it is important to review every table and reconcile with financials to prevent future disputes and DRC‑03 payments.Who must File GSTR-9?There can be three cases where a taxpayer is required to file GSTR-9 or annual return for a financial year:A registered taxpayer who is a normal taxpayer including SEZ units and SEZ developers.A composition taxpayer who opted out of the scheme in the middle of the year and continues to be registered under GST.A taxpayer who transitioned from VAT to GST in the first financial year of GST implementation.However, the following persons are not required to file GSTR- 9:Composition taxpayersCasual taxpayerInput service distributorNon-resident taxpayerPerson deducting TDS u/s 51Person collecting TCS u/s 52Example: Mr.A (registered under VAT previously) had registered under GST on 1st October 2023 as a normal taxpayer.

Filing GSTR-9 correctly is critical because it is a non-revisable, summary return that consolidates an entire year’s GST data. If GSTR-9 is filed wrongly, whether due to schema validation errors, wrong figures or missed disclosures, it can lead to mistakes, penalties, interest exposure and additional cash outflows. In this article, we'll delve into what happens if you file a GSTR-9 incorrectly. Also, we'll discuss why the sche­ma validation error code appears while filing GSTR-9 and give you solutions if schema validation failed­ in GSTR 9. Key TakeawaysThe GST law does not allow any revision of GSTR-9. Once filed, it is treated as final for that financial year. Incorrect figures in GSTR-9 (turnover, tax, ITC, HSN, RCM) can trigger GST notices, audit queries and potential demands, especially where they do not match GSTR-1, GSTR-3B, GSTR-2B and books.Late filing or non-filing of GSTR-9 attracts late fees, in addition to interest on any unpaid tax liability.Wrongly claimed ITC or missed reversals cannot be “fixed” inside GSTR-9; such corrections generally require payment or reversal via GSTR-3B/DRC-03.Preventing errors through robust reconciliations, schema validation checks and review of ITC reporting before GSTR-9 filing is recommended.Any GSTR-9 schema validation error can be rectified as they are flagged even before filing the return.Schema validation in GSTR-9 vs wrong GSTR-9 filing a) Schema validation in GSTR-9Schema validation checks whether the JSON/offline file conforms to the format prescribed by GSTN such as field length, data type, mandatory fields, HSN/GSTIN structure etc.If schema validation fails, the return is not filed; the taxpayer must correct the file and re-upload, so there is no legal consequence yet beyond potential delay and late fee if filing is not completed on time. b) Wrongly Filed GSTR-9Once GSTR-9 passes validation and is filed, any wrong value (e.g., higher turnover, understated tax, incorrect ITC) becomes part of the official record and cannot be edited.The consequences would be notices, additional tax, interest, potential penalty. Why does schema validation fails in GSTR-9?There are many instances where you get schema validation failed error in GSTR-9.

GSTR-9 annual returns once filed cannot be revised for the details reported therein. The taxpayers must carefully verify the correctness of the ITC reporting in GST annual return in the GSTR-9.  Also, note that there can be no fresh ITC claims for FY 2024-25 in the GSTR-9. Hence, it is crucial that taxpayers ensure that all input tax credit (ITC) claims are accurately reported in the GSTR-9 return, decoded in this article. Key TakeawaysGSTR-9 has some dedicated tables for annual ITC reportingTables 6, 7, 8, 12 and 13 of GSTR-9 address ITC claims and reversals during the relevant period, including any short-claims or unclaimed ITC.First and foremost step for GSTR-9 reporting is a thorough year-to-date ITC reconciliation in GSTR-9 between books vis-a-vis GSTR-GSTR-2A and 3B before reporting in GSTR-9 and GSTR-9C. One of the best practices for accurate ITC reporting is to have ledger-level reporting on ERP for different ITC components-inputs, input services and capital goods. It allows classification and easier reporting in GSTR-9. Reporting Input Tax Credit in the GSTR-9Input tax credit (ITC) claims for a financial year must be reported in the GSTR-9 return under Tables 6, 7 and 8 as follows.

Imagine you’re establishing your business in the tech corridors of Karnataka or the vibrant markets of West Bengal. Have you noticed first two digits of your GSTIN upon GST registration? It reveals more than just a code! The first two digits of your GSTIN refers to your business’s home State or Union Territory (UT). GST State code is the unique identification number representing every State/UT in which the taxpayer is registered under the GST law. For instance, 19 for West Bengal or 29 for Karnataka.GST State code helps taxpayers to navigate the complexities of GST jurisdiction in India. Anyone verifying the GSTIN can identify the State/UT in which you've obtained GST registration and operating from.What is the GST State Code?Under GST law, every state and Union Territory is assigned a unique numeric code referred to as the GST state code.

GSTR‑9 & GSTR‑9C difficulties usually surface only at year‑end, when reconciliations, data gaps and portal issues collide with tight timelines. This article walks through the typical pain points and practical fixes to help teams close GST annual compliance with fewer surprises.Key TakeawaysGSTR‑9 is an informational annual return that consolidates data from all GST returns for the year, whereas GSTR‑9C is an analytical reconciliation statement between audited financials and GSTR‑9, self‑certified by the CFO/finance head for eligible taxpayers.Most challenges arise due to insufficient reconciliations between GSTR‑1, GSTR‑3B, GSTR‑2B and books of account, especially for turnover, tax and ITC.Technical glitches, JSON errors and last‑minute corrections in books or returns significantly increase the risk of mismatches, notices and additional tax demand.A structured pre‑filing checklist, early reconciliations and use of automation tools can sharply reduce GSTR‑9 & GSTR‑9C filing difficulties.What are the GST Annual ReturnsGST annual returns are yearly statements that summarise all outward supplies, inward supplies, ITC and tax payments made during a financial year across periodic returns. They provide the administration a high‑level, year‑end view of a taxpayer’s compliance and help flag inconsistencies in reporting.GSTR‑9: Annual return to be filed for each registration (GSTIN) by regular taxpayers above the notified turnover threshold (currently INR 2 crore for many recent years).GSTR‑9C: Self‑certified reconciliation statement for taxpayers with turnover exceeding INR 5 crore, comparing audited financials with figures declared in GSTR‑9.Common Difficulties in GSTR‑9 FilingGSTR‑9 & GSTR‑9C difficulties often start with GSTR‑9, which aggregates the entire year’s data, including all corrections and amendments.Typical GSTR‑9 Pain PointsReconciliation gaps with GSTR‑1, 3B and booksTurnover as per GSTR‑1 may not match GSTR‑3B or financial statements due to timing differences, missed amendments, and credit notes issued late.ITC reported in GSTR‑2A/2B may not align with ITC booked in books or claimed in GSTR‑3B, especially where vendors filed returns late or incorrectly.Granular classification and table‑wise mappingTaxpayers struggle to split ITC into inputs, input services and capital goods and to segregate current‑year vs prior‑year ITC in revised tables such as 6A1.Reverse charge liability and corresponding ITC often get misreported between years, despite CBIC clarifications that RCM should be reported in the year of payment.Historic amendments and exemptionsMultiple relaxations, optional tables for earlier years, and changes in instructions over FY 2017‑18 to 2022‑23 have created confusion about what exactly needs to be reported.Taxpayers close to the ₹2 crore threshold often mis‑read exemption notifications and either skip GSTR‑9 or file it unnecessarily.Common Difficulties in GSTR‑9C FilingGSTR‑9C is where many CFOs feel the pressure, because any mismatch between books and GST returns gets formally documented and self‑certified.GSTR‑9C Challenges in PracticeTurnover and tax reconciliationDifferences between audited financial turnover and GSTR‑9 turnover arise from non‑GST revenue, branch transfers, or revenue recognised but not yet invoiced.Under‑ or over‑statement of tax liability in GSTR‑3B, when compared to the tax payable as per books, leads to adjustments and disclosure of additional liability in GSTR‑9C.ITC reconciliation complexityITC in books, GSTR‑3B and GSTR‑2B rarely match perfectly, forcing line‑by‑line reconciliations across thousands of invoices in larger organisations.Ineligible credits (blocked credits, non‑business expenses, time‑barred ITC) are sometimes not filtered out correctly before filing, triggering audit qualifications.Technical and format‑related issuesUploading JSON files often throws “mismatch in data” or validation errors where GSTR‑9C values do not match GSTR‑3B/9 or schema expectations.Version changes in the utility close to the due date have historically created last‑minute re‑work for preparers and reviewers.Frequent Errors That Trigger GST NoticesMany GSTR‑9 & GSTR‑9C difficulties translate into scrutiny notices, DRC‑01 intimation or selection for audit/special investigation.High‑Risk Errors and MismatchesRisk areaTypical error exampleTurnover mismatchTurnover in GSTR‑1/GSTR‑3B is lower than the audited financials without proper disclosure in GSTR‑9C.ITC mismatchITC claimed in GSTR‑3B > ITC as per GSTR‑2B, not reconciled in GSTR‑9 and 9C.RCM non‑complianceRCM liability not paid, though expenses are booked in the books, but ITC is still claimed.Wrong tax rate/classificationSupplies taxed at incorrect rate and not corrected through amendments before filing GSTR‑9.Omitted outward suppliesZero‑rated, exempt or branch transfer supplies are omitted from returns but visible in financials.A GST analytics study by the administration indicated that mismatches in ITC between GSTR‑3B and GSTR‑2A/2B are among the top triggers for automated notices.Practical Solutions for GSTR‑9 & 9C Filing DifficultiesGSTR‑9 & GSTR‑9C difficulties can be managed with a mix of process discipline and the right technology support. The complexity of the GSTR-9/9C changes for FY 2024-25 fundamentally demands a move from reactive year-end compliance to a model of continuous, automated reconciliation. The question is not if to automate, but how to integrate tax compliance seamlessly with core financial processes.By adopting a comprehensive platform that incorporates AI-powered reconciliation, two-way vendor communication for issue resolution, and a continuous compliance framework, finance leaders can transform the annual return process.

Many taxpayers are unsure whether HSN-wise summary in GSTR-9 is mandatory and how to report it correctly in Tables 17 and 18. From FY 2021-22, HSN summary for outward supplies is compulsory in GSTR-9, with digit-level requirements linked to turnover, making correct HSN reporting critical for accurate annual GST compliance. This article clearly decodes HSN reporting in GSTR-9 in a step-by-step format to ease your annual return filing.Key Takeaways:HSN-wise summary for outward supplies in Table 17 of GSTR-9 is mandatory from FY 2021-22 onwards, subject to specified turnover conditions.Taxpayers with turnover above Rs 5 crore must report HSN codes at 6 digits; those up to Rs 5 crore must report at least 4-digit HSN for B2B supplies in Table 17.Table 18 (HSN-wise inward supplies) continues to be optional, but providing a summary helps align annual figures with ITC and purchase data.HSN summary in GSTR-9 should be consistent with HSN reported in GSTR-1/Table 12, GST registration and financial records to avoid mismatches and scrutiny.Is HSN-Wise Summary Mandatory in GSTR-9?Yes, HSN code is mandatory in GSTR 9 under certain conditions. From the financial year 2021-22 onwards, it's mandatory to report the HSN Summary for Outward Supplies (your sales) in Table 17 of GSTR-9.Taxpayers with a turnover above Rs.5 crores must report HSN codes at a 6-digit level.For those with a turnover up to Rs.5 crores, reporting is at a 4-digit level for B2B supplies.Importance of HSN-Wise Summary in GSTR-9 FilingEnsuring Accurate Tax Calculation: Each HSN code links to specific tax rates, facilitating precise GST calculations.Streamlining Compliance and Audits: Accurate HSN coding eases return processing and reduces discrepancies during audits.Facilitating Input Tax Credit (ITC) Reconciliation: The summary aids businesses in reconciling ITC, ensuring correct claims throughout the year.Penalties for Incorrect or Missing HSN-Wise SummaryMonetary Fines: Businesses may face varying financial penalties imposed by tax authorities for incorrect HSN summaries, with the severity and frequency of errors influencing the amount.Increased Scrutiny from Tax Authorities: Mistakes in HSN coding can raise flags, prompting tax authorities to closely examine your filings, potentially leading to additional audits and inspections.Legal Consequences: Significant non-compliance or repeated offences may subject businesses to legal action, including time-consuming and costly litigation.Damage to Reputation: Compliance issues, especially related to taxes, can tarnish a business's reputation, influencing relationships and customer trust in the long termHSN-Wise Summary Format in GSTR-9 (Tables 17 and 18)Clear Reporting in Table 17 (Outward Supplies):Table 17 of GSTR-9 demands a detailed HSN-wise summary for outward supplies. It must include HSN codes, descriptions, quantities, taxable values, and tax amounts for accurate reporting.Optional Table 18 (Inward Supplies):In Table 18, businesses can provide an optional HSN-wise summary for inward supplies.

A GST registration certificate is issued by the government as a valid document proof of being registered under the GST law in India. Any business in India whose turnover exceeds the threshold limit for GST registration (Rs.40 lakh or Rs.20 lakh for special category states) or otherwise mandated, must get registered under GST and display GST registration certificate at their place of business. Key TakeawaysTo download the certificate, login to GST Portal, go to Services > User Services > View/Download Certificates, and click Download for Form GST REG-06GST Registration Certificate (Form GST REG-06) is downloadable exclusively from the GST Portal; no physical copies are issued by the government.The certificate Includes GSTIN, legal/trade name, business constitution, principal/additional places of business, validity period, and annexures for additional sites and persons-in-charge.Registered businesses must prominently display the printed certificate at all places of business in the state or UT.The certificate remains Permanently valid for regular taxpayers unless cancelled; validity limited to 90 days for casual/non-resident taxable persons, with option to extend.What is a GST Registration Certificate?Every taxpayer who has successfully registered under GST is issued a GST registration certificate in Form GST REG-06. It contains the GST Identification Number (GSTIN), the principal and additional places of business. The registration certificate is available for downloading only on the GST Portal, and the government does not issue any physical certificate. The type of taxpayers includes regular, TDS and TCS applicants under GST, those who are liable to obtain unique Identity Number under Section 25(9) of the CGST Act, non-residents including those that are providing OIDAR services, and the taxpayers who migrated from the pre-GST laws. The certificate is signed or verified using EVC by the verifying tax officer before sending it to the taxpayer.How to Download GST Certificate from GST PortalIf you are an existing registered taxpayer, you may also download the certificate in Form GST REG-06 from the GST portal.

GSTR-9 annual return filing involves reporting of information about your purchases, sales, input tax credits, refunds, etc, for a financial year. There are chances that you might come across errors while filing GSTR-9. One such error is RET00009 error in GSTR 9 for return already under process. In this article, we will explore the reasons behind the GST error code RET00009 and provide you with solutions for the RET00009 error in GSTR 9.Key takeawaysRET00009 error in GSTR-9 is most common system error that one may face while filing GSTR-9 due to unstable internet/temporary glitch on GST portal/re-submission too quickly.RET00009 in GST typically appears with a message like “Return already under process. If persists, quote error number RET00009 when you contact customer care.”The GSTN portal thinks your GSTR-9 for that year is already under processing. It may also occur where GSTR-9 has already been submitted, and you are trying to re-submit it again or too quickly.Wait 24 hours before re-submission of GSTR-9 return.