GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year. For the first two financial years, the annual return filing has been extended several times.
1. What is GSTR-9 and who is liable to file GSTR 9?
It is an annual return to be filed by all registered taxpayers under GST irrespective of the turnover of an entity. The return consists of details such as inward/outward supplies, taxes paid, refund claimed, demand raised and ITC availed by the taxpayer. All registered taxpayers are required to file GSTR-9 except :
(Note: Composition taxpayers have to file GSTR-9A, and E-commerce operators have to file GSTR-9B.)
2. If the business has shifted from Regular to Composition Scheme or vice versa within the same FY, what are the implications in the Annual return? How are the computations to be done?
Cases where the business of an assessee is shifted from Regular to Composition or vice versa, the turnover and purchases have to be segregated in the following manner:
3. During the Year if there is an error between CGST, SGST and IGST interchanged in reporting, but the gross value of the taxes matches, can the same be correctly reported in GSTR 9?
If CGST, SGST, and IGST are interchanged while reporting in GSTR-1, the same cannot be corrected while filing GSTR-9. Table 9 – Details of taxes paid of GSTR-9 cannot be edited except tax payable column.
However, the assessee can correctly report the actual taxes payable under respective heads while updating Table 9, though, this correct reporting does not account for automatic intra-adjustment of tax under CGST, SGST, and IGST.
The shortfall of tax needs to be paid off while filing GSTR-3B of the subsequent month or by filing DRC-03 and the taxes paid in excess erroneously can be claimed as a refund. Also, there is no interest liability on taxes shortly paid in such cases.
4. A sales figure that was originally reported as B2C sales in GSTR-1, was later corrected to B2B sales, how should the reporting be done?
Table 4 of GSTR-9 requires details of both B2B and B2C supplies. In this case, the assessee has to report sales under B2B in Table 4, as this is the correct classification even though it was wrongly reported as B2C in GSTR-1.
5. A GSTR-3B was filed with wrong (excess) outward supplies and tax paid on the same, but the actual/correct supplies were declared in GSTR-1 for the same period, then in that case is there any way to get a refund of excess amount paid?
If taxes are erroneously paid in excess in GSTR-3B, the same can be claimed as a refund (as per Section 54 of CGST Act) or be adjusted against tax payments of subsequent periods. But, the same cannot be claimed though GSTR-9. The refund needs to be claimed by making an application for the same on GST portal.
6. Sales that were originally reported as “With payment of taxes”, was later corrected to “Without payment of Taxes”, should this be reported in Table 4C?
As the correct nature of sales in this case is without payment of taxes, the same should be reported in Table 5A and not Table 4C of GSTR-9. A correct reporting needs to be done in GSTR-9 irrespective of the fact that it was wrongly reported in GSTR-1 as ‘With payment of taxes’.
7. If a LUT had not been executed, and sales had been reported as “Without Payment of Taxes, should the same now be treated as Exports with payment of Taxes?
Non-execution of LUT is a procedural non-compliance. Such non-compliance cannot turn the nature of the transaction from ‘exports without payment of tax’ to ‘exports with payment of tax’. A taxpayer needs to report the transaction under Table 5 of GSTR-9 as “Exports without payment of tax”. Penal consequences, if any, need to be dealt with.
8. If an advance was received in 2017-18, the invoice issued in 2017-18, but belatedly reported in GSTR 1 in FY(2018-19) , how is this to be dealt with in Table 4F?
This transaction should be reported in Table 4A (in case supply is made to unregistered person) or Table 4B (in case the supply is made to registered person). Reporting under Table 4F is required only when the tax on advances is paid but the invoice is not issued.
9. Reverse Charge had been paid, but wrongly reported in GSTR-3B in 3.1.a as against 3.1.d, how can this be rectified while filing GSTR-9?
An assessee should make a correct reporting under GSTR-9 by disclosing the reverse charge paid under Table 4G even though if there is incorrect reporting under GSTR-3B.
10. Can a refund be claimed for Credit Notes which cannot be adjusted in 2018-19 for FY 2017-18?
No, a refund of credit notes which cannot be adjusted in FY 2018-2019 (pertaining to FY 2017-2018) cannot be claimed as the incidence of tax on such supply has been passed to the recipient.
11. Can the values of GSTR-3B be used for filing GSTR-9? Which are the tables which cannot be edited and used?
Yes, the values of GSTR-3B can be used for filing GSTR-9. A taxpayer can also edit the data flowing in from GSTR-3B except for Table No. 6A-Total amount of ITC availed.
12. Can there be any new Credit reported in GSTR-9 which has not been claimed in the GSTR-3B filings?
No additional credit can be claimed in GSTR-9 which has not been claimed in GSTR-3B. However, credit claimed in TRAN-1 filed, can be reported in GSTR-9 under Table 6K/6L or Table 13, as applicable.
13. What happens if we file with more than 20% deviation in values eg. ITC diff between claimed and 2a? What can I expect next from the government and how do I respond?
Majority of the details in the Tables of GSTR-9 will be auto-populated from GSTR-1 and GSTR-3B. A taxpayer can edit these auto-populated values but if the difference is more than 20%, the cells will be highlighted in red and a confirmation message will pop-up asking ‘if the taxpayer wants to proceed despite deviation.’
GST Authorities can issue a notice asking the assessee to reconcile the ITC claimed in GSTR-3B and system generated Form GSTR-2A. The differential tax amount, if any, may need to be paid.
14. If there is a difference between GSTR-3B & GSTR-2A then how do we rectify the same in GSTR-9?
The difference between auto-populated ITC details from GSTR-2A and those declared in GSTR-3B needs to be explained in GSTR-9 under the following 2 heads:
15. We have not done any reversal of ITC while filing GSTR-3B in the past, now how do we go about the same while filing GSTR-9?
If any reversal of ITC was missed in past months GSTR-3B, the same can be done in subsequent months GSTR-3B. The same should be correctly reported in Table 7 of GSTR-9 and the excess liability created because of such reversal should be paid off.
16. How do we bifurcate the ITC into Capital goods, Input and Input Services?
Table 6B of GSTR-9 requires bifurcation of ITC into Capital goods, Inputs and Input Services. Books of accounts have to be maintained in a manner such that purchases attributable to output supply of goods, output services, and capital goods can be identified and thus ITC on the same can be differentiated. However, there is no difference in treatment of ITC between goods and services. Hence, such bifurcation may be dispensed with in the first year as the assessee may not have maintained books in the required manner due to non-requirement in GSTR-3B.
17. How to show the missing outward supply details of GSTR-3B for the previous FY in the current FY?
The missing outward supply details of GSTR-3B for the previous financial year should be correctly reported under Table 10 of GSTR-9. Such outward supply details should be net of credit/debit notes.
18. In Table 13, Input Tax Credit availed for 17-18 is asked, is it net of reversal?
Table 13 requires details about ITC of goods/services received in the previous financial year but availed in the current financial year. Thus, only ITC claimed in the current year but related to the previous year needs to be reflected in Table 13 which does not include any reversals.
19. Can input tax credit that was wrongly claimed in GSTR-3B be rectified now in GSTR 9?
The excess claimed credit in GSTR-3B can be reversed by reporting such amount in Table 4(B)2 of GSTR-3B of the subsequent month. The same can also be disclosed in Part V Point 12 of GSTR-9.
20. Are stock transfers and cross charges within the same PAN included in aggregate turnover?
Yes, stock transfers and cross charges under the same PAN are included in aggregate turnover. As per Section 2(6) of the CGST Act, the term aggregate turnover includes ‘inter-state supplies of persons having same PAN.’
21. What are the implications of improper reporting of HSN and SAC codes?
HSN and SAC are standardized codes assigned to each identified goods/services respectively. These codes are linked to GST rates. So, at the time of filing an annual return, a taxpayer will have to select the HSN code and the system will automatically select the applicable rate. Wrong selection of HSN code will lead to varying tax liability.
Also, one of the requirements of claiming ITC is that the invoice should be complete in all respects as mentioned in Section 31 which requires to mention HSN for goods and services on the invoice. So, if an assessee furnishes the incorrect HSN Code, this could impact the buyer’s claim of input tax credit.
22. What happens if the supplier files GSTR-1 after filing of GSTR 9 by the recipient
If the recipient has filed GSTR-9 before filing of GSTR-1 by the supplier, the details of such invoices will be reflected for the supplier in GSTR-1A and the supplier should accept such invoices when he files his return. Only after acceptance of such invoice, a recipient taxpayer can claim ITC on the same.
23. What are the intricacies of filing GSTR-9 for different sectors namely Manufacturing, Trading, E-commerce, Jewelry, Distributors, FMCG, Pharma, etc?
The intricacies faced by various sectors in filing GSTR-9 are:
24. How can we claim credit of GST TRAN-1, if not claimed already?
The government had extended the period for submitting declaration in Form GST TRAN-1 till 31st March 2019, for registered persons who could not submit the declaration due to technical difficulties on the common portal and whose cases are recommended by the Council. Such assessees could claim credit of earlier tax regime by submitting declaration in TRAN-1 before the extended due date.
25. If filing of TRAN-1 or TRAN-2 is pending at my end, do I have to file the same before filing GSTR-9 since TRAN-2 due date has been extended to 30th April 2019?
The details of credit availed in TRAN-1 and TRAN-2 are to be reported under Table 6K and 6L of GSTR-9 respectively. As per GST Rules, the due date of filing an annual return is 31st December 2018, but in this case, the government has extended the due date to 30th June 2019. Thus, GSTR-9 can be filed after filing transition returns for the FY 2017-2018.
However, in this case, the credit received on account of TRANS-1 and TRANS-2 should not be disclosed in 6K and 6L of GSTR-9 as the amount gets credited in the month in which transition returns were filed.
26. What is the eligibility criteria to file a “NIL” GSTR-9 return?
A NIL GSTR-9 annual return can be filed only if all of the below criteria are met for that financial year:
27. Table 5F, it is asked to include no supply in Non-GST supply. What is ‘no supply’ & does it includes Schedule III transactions?
The term ‘no supply’ includes activities or transactions which are neither supply of goods nor supply of service as mentioned in Section 7(2) of CGST Act i.e:
28. In table 15, while filling the details of total refund, only refunds which are applied in 17-18 only is to be included or refunds of 17-18 applied in further financial year also?
GST Refund claimed during July 2017 to March 2018 should be reported in Table 15A. If the refund is sanctioned after 31st March 2018, the same is not reported in Table 15B. The cut-off date to report transactions under Table 15 is 31st March 2018.
29. Can we make a manual edit to those fields in GSTR-9 that is auto-populated by the GSTN?
Yes, a manual edit can be done to the auto-populated details in GSTR-9 except for the below- mentioned tables:
Table No. 6A: Total amount of input tax credit availed through GSTR-3B
Table No. 8A: ITC as per GSTR-2A
Table No. 9: Details of tax paid Except tax payable column
30. Is a taxpayer required to file GSTR-9 even though his registration has been cancelled before 31st March 2018?
As per the provisions of Section 44(1) of the CGST Act, every registered person is required to file GSTR-9. Thus, even if the status of the taxpayer is unregistered as on 31st March 2018 but was registered anytime between July 2017 to March 2018, he is required to file GSTR-9 for the period during which he was registered.
31. What are the similarities between GSTR-9A & GSTR-9C?
there is no similarity between GSTR-9A and GSTR-9C. GSTR-9A is the annual return form to be filed by Composition Dealers. GSTR-9C is a reconciliation statement between GSTR-9 and the annual audited financial statements.
32. What is the difference between GSTR-9 & GSTR-9C?
GSTR-9 is an annual return under GST to be filed once every year only by registered taxpayers under GST under the Regular Scheme (Monthly/Quarterly). GSTR-9C is a reconciliation statement between GSTR-9 and the audited books of accounts.
33. If we have paid GST on the same invoice twice, then how do we correct the same, or claim the extra amount that we have paid?
If you have paid GST on the same invoice twice, you can adjust the tax amount while filing the next month’s GSTR-3B.
34. If we have amended B2C and B2B supplies by adding B2B and reducing B2C, do we have to disclose the net amendment effect which is equal to zero or both ‘+’ and ‘-’ entries?
For B2C there will be a netoff impact but for B2B invoice and amendment is required to be shown separately.
35. A taxpayer has 27 branches all over India – should GSTR-9C be filed for all the branches?
You have to check the aggregate turnover at PAN level. If the annual turnover exceeds Rs 2 crore, GSTR-9C needs to be filed GSTIN-wise for the particular PAN.
For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 has been waived off.
36. Is it compulsory to give HSN codes for turnover below Rs 1.5 crore turnover?
No, it is not compulsory to give HSN code for turnover below Rs 1.5 crore.
37. Where should invoices which pertain to the FY 2017-18 that have not been uploaded previously, be declared now?
The same can be declared in the subsequent GSTR-1 filing.
38. If there is a mistake in the reported taxable turnover of GSTR-3B, then what is the procedure to rectify it?
the same can be changed manually in Form GSTR-9.
39. If we have paid taxes for the missing invoices in FY 18-19 through GSTR-3B, where will the same be reflected?
the same will be reflected in the Electronic Cash ledger.
40. If a dealer has only Non-GST sales and the figures were wrongly recorded and already been cancelled, then do I have to file the total amount of Non-GST sale in Annual Return?
Yes, the same needs to be disclosed in the annual return.
41. What if extra tax had been paid? Is there any provision regarding this in GSTR-9 or should we claim Refund?
No, GSTR-9 is a declaration form and no tax can be paid /refund can be generated through it.
42. A Transporter provides transportation of goods to a Private Limited Company. the company has to pay the GST through RCM. the Transporter has to file GSTR-1 and GSTR-3B but not pay GST. How should the return be filed?
For the Transporter, he will need to file his GSTR 1 showing the transaction as B2B (Reverse Charge).
43. Are there any chances for the further extension of the last date of Annual Return filing i.e. 30th June 2019?
There is no notification currently available for extension.
44. If Table 8 is showing a negative balance Other than Import, then what can be done?
Table 8 will never show negative values Other than Imports from SEZ, as Table 8A and 8B are auto-populated and negative values can arise only in case the Table 8C value is greater than Table 8A .
45. Can we Show Non-GST turnover (Petrol, Alcohol Etc.) in GSTR-9?
No, we can not show Non-GST turnover in GSTR-9.
46. A credit note has been issued for sales returns (interstate) in March 2019. However, no interstate supply has been made in March 2019. How can the liability be adjusted in GSTR-3B?
You have to carry forward the credit note of March 2019 to April 2019 GSTR-3B. there is no other option available as the GSTN does not accept negative values.
47. In GSTR-3B, data has been reported as per books of accounts, but in GSTR-1 a short-amount was disclosed. Should the difference be shown in the amendment section?
You can show the amendment data manually in Table 4 and 5 if the amendment pertains to the FY 2017-18, however, if the amendment pertains to FY 2018-19 for the period F.Y. 2017-18, you have to show the same in Table 10 and 11. This may attract a notice from the GST Department since you have not shown the amendment in GSTR-1 for the respective period.
48. What are the hacks for fixing the warnings in GSTR-9? (Ex: Any difference in GSTR-3B vs. GSTR-1)? How to adjust the same?
there is nothing called hacks as far as warnings are concerned. You have to make sure that whatever you report in GSTR-9, you have proper documentation to support the same.
49. What is the turnover to be considered to determine applicability of GSTR-9C?
Turnover for GSTR-9C is the turnover as per the audited financial statements of the entity as compared with Turnover declared in GSTR-9.
50. What happens if a business files GSTR-9 and not GSTR-9C? How will the Government identify such taxpayers?
the GSTN already has the records via GSTR-1 and GSTR-3B as to how much turnover you have for a FY. Based on these records, they will start issuing notices.
51. Can we amend GSTR-9?
No, we cannot amend GSTR-9
52. If sales are not reported in GSTR-1 and GSTR-3B, then how should the same be disclosed in GSTR-9?
You can manually edit the entire GSTR-9 form except for a few auto-calculated cells.
53. How important is the GSTR-1 vs Sales Register comparison to file GSTR-9? What if there is a difference?
It is very important that any unreconciled differences are adjusted before filing GSTR-9 as GSTR-9 cannot be revised. Any difference between the Sales Register and GSTR-1 returns filed can be manually edited in GSTR-9.
54. If tax liability of FY 2017-18 has been paid in March 2019, then where should it be reported in GSTR-9?
It will be reported in Table 9 of GSTR-9.
55. How can we file GSTR-3B without filing the return for the previous months?
GSTR-3B for the previous periods are required to be filed before filing for the current month.
56. Is there any update in GSTR-9? Credit has been claimed after September 2018 and up till March 2019?
Yes, you can claim ITC for FY 2017-18 till March 2019 in the GSTR-3B return, and you can show the same in GSTR-9 too.
57. GSTR-10 has been already Filed. Do we also need to file GSTR-9?
Please check your GSTN login. If you see GSTR-9 there, you have to file GSTR-9 return, otherwise, there is no need to file GSTR-9.
58. The system-generated GSTR-9 is available. can I file GSTR-9 without making any changes?
Yes, but we suggest you check the auto-filled details before filing as GSTR-9 cannot be revised. Besides, there are some Tables which have to be filled-in manually.
59. The tax payable to date is not shown anywhere. Can it be shown in Table 9?
The GSTN currently requires in Table 9 of GSTR-9 the details of tax paid and declared during FY 2017-18.
60. If tax has been paid but GSTR-3B has been submitted as a Nil return, then how do we file the Annual Return?
You can make manual changes in the GSTR-9
61. In Table 15, if an application for refund is made but not received till 31.03.2018, but received after 31.03.2018, then how should the same be reported in GSTR-9? The Department has not sanctioned the refund till 31.03.2018. Is sanction required for refunds?
GSTN has not given any clarity for all the refunds sanctioned beyond 31.03.2018 belonging to FY 2017-18. Sanctions are required for refunds.
62. If there is a discrepancy in Advances, can it be corrected in GSTR-9 ?
Yes, you can make manual changes in GSTR-9 and correct the Advances value.
63. Is it compulsory to mention SAC Codes in GSTR-9 for Outward Supplies?
Yes, if your turnover is above Rs 1.5 crores.
64. Can we change the sales shown in interstate sales to export sales in GSTR-3B?
You can make these changes as GSTR-3B is summary level details.
65. If there is short-claiming of Cess in FY 2017-18, which was claimed in March 2019’s GSTR-3B, can we adjust the same towards FY 2017-18 while filing GSTR-9?
Yes, you can make manual changes in GSTR-9.
66. If the purchaser has made purchase return in FY 2017-18 and the seller has uploaded the Credit Notes in FY 2018-19, then what is the treatment in GSTR-9?
It implies that the GSTR-2A of the purchaser is showing less input tax credit in FY 2018-19 for which he has already reduced the ITC in FY 2017-18 in his GSTR-3B return. In that case, the pull from GSTN will show the correct values in Table 6 of the purchaser when he files his GSTR-9.
67. In GSTR-1, where can we add missing sales bills?
You can add them in the next month/quarter GSTR-1 filing.
68. If SGST is paid in place of IGST, do we have to show additional IGST payable in Table 9?
You have to make the payment in IGST first for FY 2017-18 and then declare the same in Table 9.
69. Will the portal accept negative figures in the GSTR-2A reconciliation table? For ex: The recipient has input tax credit but the supplier has not filed his GSTR-1, hence its not reflecting in GSTR-2A.
Table 8C will show negative values if Table 8A shows less value as compared to Table 8B and 8C. The portal will accept negative values.
70. If turnover is below Rs 1.5 crores, can we file an auto-populated GSTR-9 form?
You can file an auto-populated GSTR-9 form, but there are certain sections that are not auto-filled by the GSTN. Please check the same before filing GSTR-9 as it can not be revised.
71. Can transactions which were not reported earlier, be declared now in the GSTR-9 return? Can liability that arises on such transactions be paid now or can the input tax credit be claimed?
Yes, transactions which were not disclosed while filing the GST returns of 2017-18, can be now reported while filing GSTR-9. Any liability arising out of these transactions need to be paid using form DRC-03. However, no new input tax credit can be claimed.
Ex: Supplies made without consideration, goods that have been sent on approval basis, deemed supplies (goods sent to job workers not received back within the time specified of 1 or 3 years, as applicable), etc.
72. Can a taxpayer go ahead and file his return with the data that has been auto-populated by the GSTN in the GSTR-9 return?
The GSTN auto-populates several tables in the GSTR-9 return for convenience and ease of filing for taxpayers. However, this does not necessarily mean that the auto-populated data is accurate. It is the duty of every taxpayer to verify this data with their books of accounts and their GST returns filed. If any figure is found to be inaccurate, then the figure as per the books of accounts/GST returns, whichever is correct, needs to be reported in the GSTR-9 return.
73. A taxpayer has made payment using form DRC-03 in October 2017. Why is this payment not reflected in the GSTR-9?
From July 2017 to March 2018, any payment which was made using form DRC-03 will not be accounted for in form GSTR-9, however, the same needs to be reported in the reconciliation statement i.e. form GSTR-9C.