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
53rd GST Council meeting
As on 22nd June 2024, the Council has recommended to provide relaxation to taxpayers from filing GSTR-9/9A for FY 2023-24 where their aggregate annual turnover for the said financial year is below Rs.2 crore. This was notified via CGST notification 14/2024 dated 10th July 2024.50th 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?
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 2023-24 by 31st December 2024.
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 in 2023
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's GST solution comes with a host of features to make the GSTR-9 (annual return) and GSTR-9C filing process easier and error-free
- Auto-filling of tables in the GSTR-9 form from the GSTR-1, 2A, 3B and books
- Easy copy-pasting of data on the Excel-like form
- Download multi-month GSTR-2A data with a single click of a button
- Reconciliation of GSTR-2A/2B, Table 8A vis-a-vis purchase register with our matching tool
- Auto-fills data in Tables 4 and 5 of GSTR-9 pertaining to e-Commerce (4G1 & 5C1)
- A 17-point checklist that will detect and flag mismatches
- Convenient download of the JSON file to upload on the GSTN
- An in-built audit trail at an invoice level for each entry.
- Auto-computation of the outward HSN summary from the sales books to fill Table-17
How to file GSTR-9 using Clear GST software?
Frequently Asked Questions
Quick Summary
GSTR-9 is an annual return filed by GST registered taxpayers, consolidating monthly returns. Applicable if registered for at least a day in a year, with all GSTR-1 and 3B filed. Penalties for late filing and exemptions are based on turnover. Recent updates provide relaxations for small taxpayers.
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