GSTR 9 Annual Return Filing Due Date for FY 2018-19 | CA Portal

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GSTR 9 Annual Return Filing Due Date For FY 2018-19

GSTR-9 Due Dates

GSTR 9 annual return form is a for all the regular taxpayers under GST, in which all the consolidated details are to be filed relevant to SGST, CGST and IGST transaction of the whole year. CA Portal provides all the specific details of GSTR 9 due date for the regular taxpayer form in this article. The Know the GSTR 9 due date for fy 2018 19.

Here find all the details based on the annual return form for the regular taxpayers i.e. GSTR 9 with filing procedure, format, eligibility & rules. In case if you have any doubt regarding the GST forms, you can comment in the below section and get the answers from our tax experts.

What is Form GSTR-9?

All the registered taxpayers including SEZ units and SEZ developers use Form GSTR-9 to file annual returns once in every financial year. In this form details such as details of sales and purchases, input tax credit, sales or refund claims or demand created etc. 

Who Needs to file an Annual Return in Form GSTR-9?

A person who is registered as a normal taxpayer including EZ unit or SEZ developer and registered taxpayer having withdrawn from the composition scheme to normal taxpayer during the financial year has to file the Form GSTR-9.

Important Notes:

  • Form GSTR-9A can also be utilized by the Composition taxpayers to  file an Annual Return.
  • There is no need to file an Annual Return by Non Resident taxpayer / casual taxpayer / ISD/ OIDAR Service Providers..

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Is it Necessary to File Form GSTR-9?

Yes, it’s compulsory to file Form GSTR-9 for regular taxpayers.

What are Different Sorts of Annual GST Returns?

Multiple Annual Returns Under GST:

GSTR 9For regular taxpayer filing GSTR-1, GSTR-2, and GSTR-3
GSTR 9AFor composition scheme taxpayers
GSTR 9BFor e-commerce businesses who have filed GSTR 8
GSTR 9CFor those having annual turnover cross Rs. 2 crores must have to file audit form of GSTR 9C

NOTE:

  • The only parliament or President’s Ordinance could extended the due date for GSTR 9, GSTR 9A, GSTR 9B & GSTR 9C. And there is No any such power provided to Commissioner or GST Council for extended the due date.
  • In the case of Form GSTR-9C the taxpayer is required to get their accounts audited by a Chartered Accountant or Cost Accountant and he/she also has to submit a copy of audited annual accounts and reconciliation statements as prescribed in the section 44(2) of CGST Act.

What are the Eligibility to File Nil Form GSTR-9?

For a financial year, a Nil Form GSTR-9 can be only filed , if the person have: –

  1. Not made any outward supply or sale;and
  2. Not received any goods/ services or purchase; and
  3. Not having any other liability to report; and
  4. Not claimed any credit or refund
  5. Not received any order creating demand;
  6. Not having any pending late fee, etc.

Penalties levied by the tax Department on delayed or non-filing of GSTR 9

GSTR-9 is the annual return filing form to be filed by every taxpayer involved in business transactions. Like every other return, GSTR 9 also attracts penalties on non-filing or delayed filing by the taxpayer. The taxpayer is bound to pay Rs. 200 per day as a penalty (100 for CGST and 100 for SGST) from the date just after the due date till the returns are.

To be noted: The aggregate amount of penalty should not exceed 0.25% of the annual taxable turnover for which the penalty is imposed.   

Who Should And who Shouldn’t File GSTR-9:

Taxpayers who have registrations under GST are bound to file GSTR 9. But there is a certain category of GST registered taxpayers who are exempt from filing the annual returns:

  • Taxpayers registered under the Composition Scheme (rather they are required to file GSR 9A)
  • Normal taxable person
  • Non-resident individual 
  • Taxpayers who are also TDS deductors under section 51 of the GST Act. 

GSTR 9 Due Date of For FY 2018-19 :

PeriodDue Date
Fy April 2018 To March 2019 (Annual Return) 30th September 2020 Extended (Official Notification)

Latest Updates
Note: The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date of FORM GSTR 9 GSTR 9C for FY 2018-19 till 30th September, 2020.


In Which Tables of Form GSTR-9, the Features are Expected to be Implemented?

Features are expected to be presented in Form GSTR-9 in the subsequent tables:

  1. 4.Details of advances, inward and outward supplies made when the fiscal year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year 
  2. 5. In the financial year, the details of outward supplies will be made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made throughout the financial year
  3. 6. Details of ITC availed through the fiscal year: To enter/ view the summary of ITC availed during the financial year
  4. 7. Details of ITC reversed and Ineligible Income Tax Credit for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year.
  5. 8. Other ITC associated notice: To enter/ view the ITC availed through the financial year
  6. 9. Details of tax paid as stated in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid within the financial year.
  7. 10,11,12&13 Details of the previous Financial Year’s transactions reported in next Financial Year: To enter/ view the summary of transactions reported in the next financial year.
  8. 14. Differential tax given on account of declaration in table no. 10 & 11: To enter/ view the total tax paid on transactions reported in the next financial year.
  9. 15. Details of Demands and Returns: To enter/ view the particulars of demands and refunds during the monetary year.
  10. 16. Quantities collected from composition taxpayers, goods shipped on approval basis, considered supply by job worker: To enter/ view the summary of stocks received from Composition taxpayers, deemed supply by job worker and goods sent on the basis of permission.
  11. 17. HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year.
  12. 18. HSN wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year.

Downloading Document-wise Details of Table 8A of Form GSTR-9

The taxpayers can download the details of Table 8A of Form GSTR-9 as the facility has provided from the portal in the format of excel. This is done through another option of  ‘Document wise Details of Table 8A’ provided on the GSTR-9 dashboard from the fiscal year 2018-19 onwards. This will support the taxpayer in regulating those conditions which appear in Table 8A of Form GSTR 9, therefore facilitate filling the Form GSTR 9.

Table 8A of Form GSTR 9 is populated towards the source of papers in finished Form GSTR-1 or Form GSTR-5 concerning the supplier. Therefore, every report which is present in GSTR-2A (Table 3 & 5), will not stay available here, as records which exist in the uploaded or submitted stage in Form GSTR 1 or 5, are not valued for credit in table 8A of Form GSTR 9.

This excel download will discuss problems like:

  1. Figures of Input Tax Credit (ITC), as pre-populated in table 8A of GSTR-9, not resembling including the characters, as looking in their Form GSTR-2A;
  2. To observe the aspects of reports that are auto-populated from GSTR-2A, to table 8A of Form GSTR-9

Steps to Download: To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.

Various other crucial points:

  • Once the GSTR-9 tab for filing has enabled then Excel download option will be available. 
  • if there is a shorter number of records than the generated excel will be downloaded as a zip file.
  • Generated excel could be downloaded in various parts if the number of records is large.
  • Data stored/presented in Form GSTR-1/5 will be displayed in Form GSTR-2A, but will not be displayed in the downloaded excel file of Table 8A of Form GSTR-9.

Latest News/Updates of GSTR 9 Form:

  • The GST network released GSTR 9 which is an annual return form. It is used for filing the whole summary of an outer supply and gives whole data for the year. The GSTR 9 is concerning all those enrolled taxpayers beneath the goods and services tax regime and ought to opt while enrolling for the GST scheme. The GSTN administration has circulated full details covering the downloading documents required for the table 8A of the GSTR yearly return form. The information comprises the measures to download and some features based on filing and downloading.
  • “The institute of cost accounts of India has requested to the ministry of finance for not increasing the threshold limit of GST Annual Return & Audit form.”
  • The institute of cost accounts of India has cordially demanded ministry of finance not to extend the threshold limit for filing GST Annual Returns and Audit Form.
  • By 12 Feb 2030, approx 91% to 92% of the total GST registered taxpayers have filed GSTR 9 (annual return form) and GSTR 9C (audit form), as per the stats revealed by GSTN.
  • The latest Offline GSTR 9C filing utility (version 1.5) is available on the GST Portal from 24-12-2019. Taxpayers can anytime avail of the offline utility to prepare GSTR 9.
  • Certain changes have been introduced in GSTR 9 and GSTR 9C that is duly given in the notification no. 56/2019 dated 14.11.2019. The changes mentioned in the notification will also be applied to the application software and offline utilities concerned with the filing of GSTR 9 and GSTR 9C last by 21 Dec 2019.
  • Central Board of Indirect Taxes has once again changed the due date for GSTR 9 and 9C filing.
  • Small businesses and taxpayers will be exempt from the annual compliance of GSTR 9, 9A and 9C.

Note: Filing of form GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional forthe said tax periods FY 2018-19 by GST Council 37th meeting. Read Official Press Release

GST Software

46 Replies to “GSTR 9 Annual Return Filing Due Date For FY 2018-19”

  1. dolly pal
    September 14, 2020

    Sir where we show FY 18-19 itc which was avilaed in FY 19-20 where we can make transactions in gstr-9 please guide.

  2. Prasad Dikle
    January 31, 2020

    While Filing GSTR-1 following error shows while submitting

    Original Invoice not amendable

  3. Rajesh Mahendru
    January 30, 2020

    we are merchant exporter, we have input credit in our GST portal, as we don’t have any local sale, 100% Export Sale, Pls. give suggestion to use Input GST credit . we want to adjust this input.

  4. Navtej infrastructure pvt ltd
    December 26, 2019

    GST Annual Return Form Filing GSTR 9 Due Date FY 2017-18 is Extended 31st January 2020 is it correct or not

  5. m ulaganathan
    December 24, 2019

    sir
    in fy 2017-18 we have raised our invoices karnataka gst, but we have filled in thier mumbai gst (party is same) , the amount in thier mumbai itc. now party asking to amend in karnataka gst. please advice

  6. Dear Sir,
    While filing GST 1 quaterly return (Oct to Dec,18) of F.Y 18-19.
    We suppose to add two invoice details into B2C tab.
    1st Entry was
    State – Maharashtra
    Basic – 5,00,000
    CGST 9% – 45,000
    SGST 9% – 45,000
    Total – 5,90,000
    2nd Entry was
    State – Rajasthan
    Basic – 5,00,000
    IGST 18% – 90000
    Total – 5,90,000
    From the above two entries we have added only one invoice details i.e of Maharashtra.
    And now while filing GST 1 returns of F.Y 19-20, Q2 (July – Sept,19), there is no option of adding the invoice details of Last Year.
    Can you please let us know, how we can add missed invoice detail in GST 1 return.

    • CA Portal
      November 6, 2019

      please refer table 10 of GSTR 1. In this table use “add POS” option.

  7. Sir, We have made purchase during the 2017-18, The assess was filed the returns wrongly and now amended in the month of April 2019.. Where i have to show particular input tax credit in my gstr-9

    • CA Portal
      August 26, 2019

      If you have claimed ITC of FY 2017-18 in April’19, it is altogether incorrect as time limit of claiming ITC for FY 17-18 was upto filing of GSTR-3B of Sep 2018 or filing of annual return whichever is earlier. You can only show ITC of FY 2017-18 claimed upto Sep 2018 in GSTR-9.

  8. VIMALJAIN
    August 17, 2019

    WHETHER GSTR 9 FOR FY 2017-18 IS NOW DATE IS EXTENDED OR NOT BECAUSE WE HAVE NOT FILED ANY RETURN

  9. Dear Sir,

    While filing GST 9 Annual Returns of F.Y 17-18, we came cross Table 15 (Demands & Refunds).
    During 17-18, we have paid IGST on export of services and then we have claimed refund from the Government.
    In the whole F.Y 17-18 (July, 17 to March,18), we have paid IGST of Rs 2,00,000/-
    Bifurcation of above IGST Rs 2,00,000/- we have paid.
    August ,17 – 19000
    September ,17 – 31000
    December, 17 – 50,000
    February, 18 – 1,00,000

    In December, 17, the processed for claiming refund was started.
    So, by end of March, 18, we have claimed August and September, 17, IGST amount i.e 50,000 (19000+31000) and we got refund 90% of 50000 and 10% balance we have got in F.Y 18-19.

    Now, in GST 9 Annual Returns, Table 15, What will be the amount we have to show under Refund Claimed (Table 15 of GST9)?
    It will be Rs 2,00,000 which we have paid or the claimed amount i.e 50000?

    • CA Portal
      August 19, 2019

      Rs 200000 is to be shown under Table 15A, Rs 50000 is to be shown
      under Table 15B & the Balance amount will be shown either in Table 15C
      or 15D as the case may be

  10. Om Parkash
    July 21, 2019

    1) How I can take credit of IGST, SGST, CGST amount, which we have paid to our supplier but unable to feed correct amount in GSTR 3 . But this GST TAX is showing in GSTR 2. How we can take benefit for the same.

    2) By Mistake we have put wrong amount in GSTR 3 in IGST, CGST, SGST column. We have feed IGST amount in CGST & SGST column (Half + Half). But total GSTR3 tax amount is matching with our GSTR2 tax amount. How to correct the same.

    • CA Portal
      July 22, 2019

      1. You can take the benefit of remaining ITC in the next period as the GSTR-3B can not be revised
      2. Please specify the Question , whether you are talking about IGST liability or ITC

  11. Vishal
    July 11, 2019

    Hi Sir,

    In month of January, 18, we have exported some services.
    We have paid IGST on that amount Rs 2,00,000/-.
    While filing RFD 01A (Refund Application), we have bymistakely put Rs 1,80,000/- instead of Rs 2,00,000/-.
    Please let us know how we can get refund of the balance Rs 20,000/- (200000-180000).
    As, we know that we can file RFD 01A only one time for the particular month.
    Is their any way to claim the balance amount Rs 20,000/- from the government?

    • CA Portal
      July 11, 2019

      Please refer the matter to the portal through mail or by call

  12. Nilesh patel
    July 5, 2019

    Respected Sir,
    My GSTR-9 of FY 2018-2019 is NOT ENABLED on portal: No Returns are pending.

    I have filed All GSTR-3b and GSTR-1 of the FY 2018-2019

    I have also filed all GSTR-3b and GSTR-1 & GSTR-9 of the FY 2017-2018.
    Kidly advise

    • CA Portal
      July 8, 2019

      It has not been enabled as of now. Contact helpdesk for clarification.

  13. Please GST Annual Return due date mention

    • CA Portal
      June 28, 2019

      The GST Annual Return Form Filing GSTR 9 Due Date FY 2017-18 is Extended 31st August 2019

  14. Vishal
    June 24, 2019

    Hi,

    In October, 17, we have raise invoice on of our client, but IGST for that invoice was not paid in October, 17, as the payment itself was uncertain.
    So, we decided to pay IGST after the receipt of payment, by paying interest.
    The amount of IGST Rs 65,280/- for above invoice was paid in January, 18, with interest.
    However, this was not shown in GST 3B for January, 18 as we were not clear about the procedure.
    However, we have include invoice details in GST 1 of 17-18.
    For 17-18, on the GST portal the amount of Rs 65,280/- was being shown as credit at the beginning of F.Y 18-19.
    The above IGST Rs 65,280/- was included in January, 19, GST 3B in F.Y 18-19 but not included in GST 1 of F.Y 18-19.

    Now, in GST 9 Annual Return, we have included the above Rs 65,280/- in table 9 under Tax payable in GST 9.
    But we cannot edit the Paid Through Cash column.

    Can you please let me know, where the above paid IGST Rs 65,280/- to be shown in GST 9 of F.Y 17-18?

    • CA Portal
      June 26, 2019

      Since you have not included the above amount in GSTR-3B in the F.Y.2017-18, Rs.65,280 has not reflected in the cash paid column. You can try filing through offline excel utility provided by the department since the columns are editable. If the problem persists, you need to contact the department for assistance.

  15. Harshit m shah
    June 21, 2019

    In july 2017, I have entered wrong amount in IGST (Purchase). Is it possible to correct the same. now?

  16. Vishal
    June 21, 2019

    Hi,
    In March, 18 (F.Y 17-18), we have import of services, on which we had to pay IGST under RCM, but we forgot to pay and also did not include in GST 3B. The above IGST we had paid in Jan, 19 (F.Y 18-19).
    We have included IGST payable under table 4(g) in GST 9 Annual return.
    Can you please let us know, where we have to show the paid IGST on import of services in GST 9 return of F.Y 17-18?

    • CA Portal
      June 24, 2019

      The amount has been correctly mentioned in Table 4(g). but there will be a difference between your monthly/quarterly returns and annual returns for which you can provide a clarification afterwards.

  17. SANDEEP.N
    June 19, 2019

    required some more time to file gstr9

    • CA Portal
      June 20, 2019

      The portal does not allow extended for due dates, you may check or contact GSTN helpdesk.

  18. Alisha
    June 15, 2019

    We got our GST registration in February 2018. So in GSTR 9 do we have to show sales and purchases from only February 2018 to March 2018 or even those before February 2018?

    • CA Portal
      June 18, 2019

      Only for the month of Feb & March 2018.

    • Krishna
      June 19, 2019

      If your Turnover exceeds 2 cr then you have to show total sales details in 9C but if your turnover does not exceed 2 cr , you are required to file GST 9 where only turnover of those two months have to be mentioned

      • CA Portal
        June 20, 2019

        Please specify which two months? If your total turnover for FY 2017-18 does not exceeds 2 cr limit, only GSTR 9 has to be filed for the month of July 2017-Mar 2018.

  19. Irwin Stapelman
    December 25, 2018

    I was wondering if you ever considered changing the page layout of your blog? Its very well written; I love what you’ve got to say. But maybe you could a little more in the way of content so people could connect with it better. You’ve got an awful lot of text for only having 1 or 2 pictures. Maybe you could space it out better?

    • CA Portal
      December 25, 2018

      Thanks, Irwin for sharing your feedback, next time I’ll definitely add more content in a different way.

  20. Shubham Ramesh Kodere
    December 4, 2018

    Bill of 2017-18 we have wrongly put the registered party in to unregistered in GSTR-1 then can we amend that bill in Annual Return.

  21. When will the GSTR 9 online form appear on GST portal?

    • CA Portal
      December 4, 2018

      Currently, GSTR 9 online form has not been enabled on the GST Portal. We will update you with the complete filing procedure here once it is possible.

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