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GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit, Format, Eligibility, Rules
GSTR-9 return filing is more than consolidating the monthly returns filed during a financial year. Businesses must collate the Goods and Services Tax (GST) data, including sales register, purchase register, returns filed, taxes paid, demands, and refunds. Further, one must file GSTR-9 if they were registered at least for a single day in a financial year. They should have filed all the GSTR-1 and 3B returns for the financial year before filing GSTR-9.
This article explains all about GSTR-9, including what it is, its applicability, due date, details to be filled, late fee, penalties and FAQs. Further, we have provided a white paper on the checklist to file an error-free GSTR-9. You can download and go through it to understand how to file an accurate GSTR-9.
Latest updates
50th GST Council meeting
In the 50th GST Council meeting held on 11th July 2023, the Council recommended that the relaxations provided in FY 2021-22 in respect of various tables of the Form GSTR-9 and 9C be continued for FY 2022-23. Further, the exemption from filing the GSTR-9/9A for small taxpayers (with an aggregate annual turnover up to Rs.2 crore) will continue for FY 2022-23 as well.
*These decisions will come into force once notified by the CBIC.
What is the GSTR-9 annual return?
GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:
- It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
- It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.
GSTR-9 applicability: Who should file GSTR-9 annual return?
All GST registered taxpayers must file their GSTR 9. However, the following are NOT required to file GSTR 9:
- Taxpayers opting composition scheme (They must file GSTR-9A)
- Casual Taxable Person
- Input service distributors
- Non-resident taxable persons
- Persons paying TDS under section 51 of CGST Act
- person collecting TCS under section 52 of CGST Act
What is GSTR-9 turnover limit?
The GST law does not specify any turnover limit for GSTR-9. However, to ease the compliance burden for small businesses, the department made GSTR-9 optional for businesses with turnover up to Rs 2 crore from FY 17-18 onwards.
What is GSTR-9 due date?
The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year. Accordingly, businesses should file GSTR-9 for FY 2022-23 by 31st December 2023.
What are the details required to be filled in the GSTR-9?
GSTR-9 is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts.
- Broadly, GSTR-9 required annual sales, bifurcating it between the cases that are subject to tax and not subject to tax.
- On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed.
- Furthermore, these purchases have to be classified as inputs, input services, and capital goods.
- Details of ITC that needs to be reversed due to ineligibility are to be entered.
Late fee and penalty for not filing GSTR-9
Department categorised taxpayers based on the turnover for imposing late fee for late filing of GSTR-9. It also mentioned that below late fee attracts from FY 2022-23 onwards:
| S.No | Turnover limit | Late fee per day | Maximum late fee |
| 1 | Up to Rs 5 crore | Rs 50 (Rs 25 each under CGST and SGST Act) | 0.04% of turnover in state/UT (0.02% each under CGST and SGST Act) |
| 2 | More than Rs 5 crore and less than Rs 20 crore | Rs 100 (Rs 50 each under CGST and SGST Act) | 0.04% of turnover in state/UT (0.02% each under CGST and SGST Act) |
| 3 | More than Rs 20 crore | Rs 200 (Rs 100 each under CGST and SGST Act) | 0.50% of turnover in state/UT (0.25% each under CGST and SGST Act) |
Further, for financial years up to 2021-22, the late fees for not filing the GSTR 9 within the due date was Rs 100 per day, per act. That means late fees of Rs 100 under CGST and Rs 100 under SGST were applicable in case of delay. Accordingly, the total liability was Rs 200 per day of default. This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory per Act. However, there is no late fee on IGST yet.
GST amnesty scheme for GSTR-9
The CBIC notified vide 07/2023 dated 31st March 2023, a waiver of late fees in excess of Rs.20,000 (i.e., 10,000 each under CGST and SGST Act) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023.
Why should you file your GST Annual Return through Clear GST?
The Clear GST’s GSTR-9 solution comes with a host of features to make the annual return filing process easier and error-free
- One-click download of GSTR-1, 2A, 3B, and 9 data for the entire financial year and for multiple clients within 2 minutes
- Auto-filling of tables 4, 5, 6, 8, 9, 10, 11, and 17 of the GSTR-9 using data from the GSTR-3B, 1 and 9.
- Reconciliation of Table 8A and 2A Vs purchase register within a few minutes using AI-enabled matching tools.
- Crucial reconciliations done through reports – GSTR-3B v/s 2A, GSTR-3B v/s 1.
- A 19-point checklist to identify potential errors.
- An in-built audit trail at an invoice level for each entry.
- Direct import of data into ClearTax with the superfast Tally plug-in.
- Auto-computation of the outward HSN summary from the sales books to fill Table-17
- Invoice-level reconciliation of the GSTR-1 with the books of accounts.
- One-click GSTR-9 data upload to the GSTN and filing with the advanced ClearTax Assistant for GSTR-9.
How to file GSTR-9 using Clear GST software?
White paper on ‘Checklist to file an error-free GSTR-9’
Read this white paper to get an in-depth understanding of GSTR-9. Further, this is an ideal GSTR-9 filing guide explaining each task to file an accurate GSTR-9.
FAQs on GSTR-9
Is GSTR-9 mandatory?
Yes, every GST registered taxpayer must file GSTR-9 annually.
Who is required to file GSTR 9?
Businesses registered under GST except the below must file the annual return in GSTR-9:
- Composition taxpayers
- Casual taxable persons
- Input service distributors
- Non-resident taxable persons
- TDS deductors under Section 51 of the CGST Act
- TCS collectors under Section 52 of the CGST Act
Is GSTR 9 mandatory for less than Rs 2 crore?
No, department made GSTR-9 optional for businesses with less than Rs 2 crore to ease the compliance burden.
Can I revise GSTR-9 which has been filed?
No, once you have filed GSTR-9, you can not make any revisions.
I got my GST registration cancelled in the financial year say FY 2022-23. Shall I file GSTR-9?
Yes, the annual return needs to be filed if you were registered as taxpayer even for a single day. Hence, you must file the GSTR-9 even your registration has been canceled.
Should one file form GSTR-9 return at the entity level or GSTIN level?
Form GSTR-9 return is required to be filed at the GSTIN level i.e. for each registration. If a taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same state or different states, he/she is required to file annual return for each registration separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.
Should I match my input GST with 2A before filing GSTR 9?
Yes, you must reconcile GSTR-2A data with the input tax credit accounted in your books of accounts before filing GSTR-9.
For more FAQs on GSTR-9, click here.
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