What is GSTR-9?

GSTR-9 is a return form filed annually by the taxpayers registered under GST. It is basically a consolidated report of monthly/quarterly returns (GSTR-1, GSTR-2, GSTR-3B) filed by the taxpayer at the end of the year. It is also applicable on those taxpayers who are registered under the composition scheme. It shows the details of outward/inward supplies made in the previous year under CGST, SGST, IGST & HSN codes. GSTR-9 return comprises of 4 return forms which are given below –

  • GSTR-9 - This form is filed by taxpayers annually who also filed GSTR-1, GSTR-2 & GSTR-3 earlier during the financial year.
  • GSTR-9A - This form is filed by taxpayers who are registered under composition scheme.
  • GSTR-9B - This form is filed by e-commerce operators who also filed GSTR-8 earlier during the financial year.
  • GSTR-9C - This form is filed by taxpayers who are having an annual turnover of more than 2 crore rupees during the financial year. According to sub-section(5) of section 35 of the GST act, every taxpayer whose turnover exceeds 2 crore needs to get their accounts audited and should file the following documents along with his or her return –
    1. Copy of audited annual accounts
    2. Reconciliation statement for the tax already paid
    3. Details of tax payable after audit completion.

Who should file GSTR-9?

It is mandatory for every registered taxpayer to file GSTR-9 under GST. The following persons who are exempted to file GSTR-9 are as follows –

  1. Input service distributors
  2. Casual taxable persons
  3. Non-resident taxable persons
  4. Tax payers using composition scheme (In this case, they need to file GSTR-9A)
  5. As per section 51 of CGST act, persons paying TDS are also exempted to file GSTR-9

GSTR-9 Filing Due Dates

GSTR-9 return must be filed by the taxpayer on or before 31st December every year. However, the due date for filing GSTR9 may be sometimes extended by the government. The due dates for filing GSTR-9 for last two years period is given below –

Period Due date
2017-18 30th June 2019 (Extended)
2018-19 31st December 2019

How to revise GSTR-9?

Once GSTR-9 return is filed, it cannot be revised.

Penalty for Late GSTR-9 Filing

Late filing of GSTR-9 leads to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.200 per day i.e. Rs.100 under CGST and Rs.100 under SGST. However, there is no late fee applicable on IGST.

GSTR-9 Return Form Format

Download Form GSTR-9 by clicking below link –