GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:
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.
All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:
The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year.
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.
The Clear GST’s GSTR-9 solution comes with a host of features to make the annual return filing process easier and error-free
For more FAQs on GSTR-9, click here.