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GSTR 9 :Annual Return Filing, Format, Eligibility & Rules

Updated on: Jul 14th, 2023

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8 min read

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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.
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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.

Who should file GSTR-9, the annual return?

All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

GSTR-9 filing for businesses with turnover up to Rs 2 crore made optional for FY 17-18 onwards.
 
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Due Date, late fee and penalty

The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year. 

  • GST amenesty 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.
  • Any delay in the filing of annual returns in form GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of registered taxpayers-
    • Turnover up to Rs.5 crore filing GSTR-9 after due date attracts a late fee of Rs. 50 per day (i.e., 25 under each CGST and SGST Act) subject to max cap 0.04% of turnover in state/UT (i.e., 0.02% each under CGST and SGST Act).
    • Turnover over Rs.5 crore to 20 crore filing GSTR-9 after due date attracts late fee of Rs 100 (i.e., 50 under each CGST and SGST Act) per day subject to max cap 0.04% of turnover in state/UT (i.e., 0.02% each under CGST and SGST Act).
    • It means for taxpayers with turnover over Rs.20 crore, the late fee continues to be Rs.200 per day (100 each under CGST and SGST Act) subject to max cap 0.50% of turnover in state/UT (0.25% each under CGST and SGST Act). 
  • 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.
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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, this form asks for disclosure of 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.
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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 on ClearTax GST Software?

 

Ready reckoner for GSTR-9 preparation

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FAQs on GSTR-9

Can I revise GSTR-9 which has been filed?
No. Currently, GSTR-9 does not allow for any revision after filing.
I got my registration cancelled in the financial year say FY 2017-18. Can I file GSTR-9?
Yes, the annual return needs to be filed even if the taxpayer has got his registration canceled during the mentioned financial year.
 
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 for FY 2017-18 data with the input tax credit accounted in your books of accounts till March 2019 for FY 2017-18 data before filing GSTR-9.
 
Do we have to file GSTR 9 return after receiving the cancellation order even the final return is pending?
As per the Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, even if the status of the taxpayer is not registered as on 31st of March 2018 but he was registered between July-17 to March-18, he will be required to file GSTR-9 providing details for the period during which he was registered. Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st of March 2018, he shall be required to file GSTR-9.

For more FAQs on GSTR-9, click here.

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