Gst 3 Kansala Naresh & Associates

What is GSTR 9?

  • GSRT-9 is Annual Return required to be filed after the end of the Financial Year
  • Here we provide the details of all supplies made (i.e. Sales) and received (i.e. Purchases) during the year under different GST tax heads i.e. CGST, SGST and IGST and 
  • Consolidates the information furnished in the monthly or quarterly returns during the year and we can include any unreported Input supply or/and  output supply details here. 

Who is required to file GSTR 9?

All the registered taxable persons under GST must file GSTR 9. except, the following

    • Taxpayers opting Composition scheme as they must file GSTR-9A
    • Casual Taxable Person
    • Input service distributors
    • Non-resident taxable persons
    • Persons paying TDS under section 51 of GST Act.

Types of Annual Returns?

  1. GSTR-9C
    • To be filed by every Registered Person
    • Due date is 31st December of succeeding Financial year.
  2. GSTR-9A
    • To be filed by composition taxable person.
    • Due date is 31st December of succeeding Financial year.
  3. GSTR-9B
    • To be filed by every E-Commerce Operator who is collecting TCS U/s 52
  4. GSTR-9C
    • To be filed by taxpayers whose annual turnover exceeds ₹ 2 Crore during the FY.
    •  Taxpayers required to get there account audited and required to submit a copy of annual audited accounts and reconciliation statement of tax paid and payable with GSTR-9C

Points to be noted:

  • The due date for filing GSTR-9, GSTR-9A, and GSTR-9C was extended to 30th June 2019 in  31st GST Council meeting held on 22nd December 2018.
  • It is clarified that no ITC can be claimed in GSTR-9. I.e. Any Liability identified later during the filing of GSTR 9 is to be deposited with the government in Form DRC-03 and in Cash only.
  • Reconciliation of the books of accounts and tax invoices issued during July 2017 to Mar 2018 is of utmost importance; this should match the turnover declared in the audited financial statements. all invoices, debit and credit notes shall also be in agreement with books of accounts.
  • The Tax Invoices issued during the period and the E Way Bill Data should be matched.
  • To avoid any mismatch in the ITC claimed and ITC paid on purchases. Purchase Invoices should agree with Books and the sales data must be uploaded in GSTR-1 so that it will appear in GSTR-2A of the purchaser.

Details In GSTR 9:

Part 1.

    • Basic Details (Auto Populated)


    • Details of Outward & Inward Supplies declare during the year.

Part 3.

    • Details of ITC declared in returns.

Part 4.

    • Detail of tax paid, declared in returns filed during the year.

Part 5.

    • Brief summary of amendments or/and omission belongs to previous FY that are reported in current FY.

Part 6.

    • GST demand or/and Refund
    • HSN wise summary info along with corresponding tax details.
    • Late Fee paid or/and payable
    • Segregated inward supplies received from different categories of taxpayers i.e. Composition dealers, deemed supply and goods supplied on approval basis.

Penalty for Late filing of GSTR 9: 

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act, up to a maximum of an amount calculated at a 0.25% of the turnover in the state or union territory. Thus there is no late fee on IGST.

Disclaimer: Due care has been taken to draft this write-up and is intended to express the Authors understanding and to start an academic discussion on the subject discussed in above write-up. it should not be considered as professional advice. Readers are advised to refer to relevant provisions of law before applying any of the above-mentioned views. The author accepts no responsibility whatsoever and will not be liable for any losses, claims or damages which may arise because of the content of this write-up.

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