The Goods and Services Tax (GST) system was introduced in India in 2017 to simplify the indirect tax structure. To ensure that businesses comply with the law, the government has introduced various forms and returns that must be filed regularly. One such important return is the GSTR 9. The CA portal is capable of providing all the necessary information about the users’ GSTR 9 due date for the financial year 2023-24, as well as extension notifications. To file the GST annual return due date GSTR-9 for a financial year, the due date is the 31st of December of the year following the relevant financial year 2024-25.
All registered taxpayers under GST must file annual returns due date GSTR 9 annually. It is a summary of all outward and inward supplies, tax liability, and input tax credits claimed in the financial year. The due date for filing GSTR 9 is December 31 of the following year. The GST annual return filing has been postponed at various times in the first two financial years.
Filing GSTR-9 is an essential requirement for GST-registered businesses in India. It helps to maintain transparency in tax reporting and gives the government a complete view of a taxpayer’s financial transactions for the year. To avoid penalties and ensure accuracy, taxpayers need to understand the form’s requirements and file it on time. Seeking professional guidance can be helpful, especially when filing GSTR-9C, which involves a self-reconciliation statement.
What is the GSTR-9 Annual Return?
GSTR-9 is a GST return form that must be completed annually. It is simply a summary of the sales, purchases, and taxes made by a registered taxpayer over the whole fiscal year. This form aids in the reconciliation of the tax due by giving the government a consolidated perspective of a taxpayer’s activities throughout the year.
Who is Required to file GSTR-9?
GSTR-9 must be filed by all ordinary taxpayers who are GST-registered. This applies to organizations, people, and entities that have registered for GST. The following taxpayer types, however, are excused from submitting GSTR-9:
- Casual taxable persons.
- Input service distributors.
- Non-resident taxable persons.
- Persons paying TDS under section 51 of the CGST Act.
- Composition dealers.
GST Annual Return Eligibility Types
GSTR 9 forms are categorized, and the GSTR 9 and 9C applicability for FY 2023-24 depends on the business turnover. Check out the three types, each catering to different types of assessments.
GSTR-9– The same form is for the normal assessments that are used to file their yearly returns.
GSTR-9A- The assessee who has chosen the composition scheme under the GST at the time of the fiscal year can use this form.
GSTR-9C– This form, a reconciliation statement, must be submitted with the GSTR-9 by taxpayers whose combined revenue for the financial year exceeds Rs. 5 crores. In essence, it is a reconciliation declaration that has been self-certified.
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What information is Required to Complete the GSTR 9?
The GSTR-9 form consists of 6 parts and 19 sections. Each part seeks information that can be derived from your previously filed returns and accounting records.
- In Part 1 of the form, you are required to provide details of annual sales, differentiating between taxable and non-taxable cases.
- The purchasing section requires you to report the annual value of inward supplies and the Input Tax Credit (ITC) claimed.
- You need to categorize your purchases into inputs, input services, and capital goods. Any ITC that is ineligible or needs to be reversed should also be recorded.
Compliance load Reduced for Small Taxpayers
The Central Board of Indirect Taxes and Customs (CBIC) has announced the exemption of filing annual returns (Form GSTR-9) and reconciliation statements (Form GSTR-9C) for taxpayers with turnovers up to 2 crores and 5 crores respectively. This decision was made on the occasion of the 6th anniversary of the implementation of the Goods and Services Tax (GST).
GSTR 9 Turnover Limit for FY 2023-24
- Taxpayers with an annual turnover of up to Rs. 2 Crore are not required to file the annual return (Form GSTR-9).
- Taxpayers with an annual turnover of up to Rs. 5 Crore are not required to file reconciliation statements (Form GSTR-9C)
| Sales | GSTR 9 | GSTR 9C |
| Up to 2 Cr | Optional | N/A |
| More than 2Cr. – 5 Cr | Filing is mandatory | Optional (Benefit Given) |
| More than 5Cr | Filing is mandatory | Filing is mandatory |
53rd GST Council Recommends Key Changes to Annual Return Form
The 53rd GST Council Meeting announced the relaxations provided in FY 2023-24 for FORM GSTR-9 and FORM GSTR-9C. These include the exemption from filing the annual return for taxpayers with an aggregate yearly turnover of up to two crore rupees. The Council made these revisions to streamline the compliance load on smaller taxpayers.
The 53rd meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, made several key recommendations to improve GST compliance and facilitate business operations. Here are the highlights:” Official Press Release
GSTR 9 Due Date for FY 2024-25:
| Form Name | Return Annually | Updated Due Date |
|---|---|---|
| GSTR 9 (Annual Return) | FY 2024-25 | 31st December 2025 |
| GSTR 9 (Annual Return) | FY 2023-24 | 31st December 2024 |
| GSTR 9 (Annual Return) | FY 2022-23 | 31st December 2023 | GSTR 9 (Annual Return) | FY 2021-22 | 31st December 2022 |
| GSTR 9 (Annual Return) Extension | FY 2020-21 | 31st December 2021 To 28 February 2022 Read notification |
GSRT 9 Due Date & Late Fee, and Penalty
The late fee for not furnishing the GSTR-9 form within the left date is Rs 100 per article per day. It reveals that late fees of Rs 100 below CGST and Rs 100 below SGST will be liable for late cases.
Rs 200 per day is subjected as a sum liability for failure. It is entitled to a highest of 0.25% of the assessee’s turnover in the related state or union territory. But till now there is no late fee on IGST.
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GSTR 9 Elements
The GSTR-9 form comprises various sections that require taxpayers to provide information regarding their financial activities throughout the year. These sections encompass:
General Information: This includes the taxpayer’s name, GSTIN (Goods and Services Tax Identification Number), and the specific financial year for which the return is being filed.
Part I: In this section, taxpayers must furnish details about their outward supplies to registered taxpayers, unregistered taxpayers, and composition taxpayers. Additionally, information about the inward supplies is also required.
Part II: Taxpayers are required to provide information on the taxes paid during the financial year, which includes central tax, state tax, integrated tax, and cess. Any additional liability arising from discrepancies in previous year returns should also be disclosed.
Part III: This section focuses on the input tax credit (ITC) availed and reversed by the taxpayer during the financial year.
Part IV: Taxpayers must report the late fees payable and pay for any delays in filing their returns.
Part V: This section pertains to amendments made in the returns of the previous financial year. Taxpayers are expected to provide relevant details of the amended returns and corresponding information.
GSTR 9 Applicability & Cases For FY 2024-25
GSTR-9 Nil return: When a person is GST-registered but doesn’t engage in any transactions throughout the year, they must submit a Nil GSTR 9 annual return.
If a person’s registration was cancelled during the fiscal year, they must submit a GSTR 9 annual return when they were registered for GST.
When a person chooses to join and leave the composition scheme during the same fiscal year, they must file GSTR 9 and GSTR 9A for the appropriate periods.
What is Needed to Learn at the Time of GSTR-9 Filing
Precise data: It is important to ensure the accuracy of the data you provide in the GSTR-9 form and verify that it aligns with the information filed in your monthly or quarterly returns.
Timely Filing: The GSTR 9 filing date is generally December 31st of the following financial year. However, it is crucial to stay updated on any potential changes to the deadline.
Penalties: Late filing of GSTR-9 can result in penalties, so it is essential to submit the return within the prescribed timeframe.
Professional Help: If you are directed to file GSTR-9C, it is recommended to ask for help from a chartered accountant or cost accountant, as this reconciliation statement ought to be certified by a qualified professional.
Maintain Records: Keep all relevant documents and records to support the information provided in your GSTR-9 form. These documents serve as evidence and ensure the accuracy and reliability of the data you report
Latest News/Updates of gstr 9 Filing Form:
- GST 55th Council waived the late fee for the delayed filing of Form GSTR-9 and GSTR-9C between FY 2017-18 and FY 2022-23. Read more Notification
- The deadline for gstr 9 filing date GSTR 9 for the financial year 2022-23 has been extended for certain districts in Tamil Nadu. Read official Notification
- GSTN has recently launched the offline utility for GSTR-9 and GSTR-9C for 2022-2023. This utility can be downloaded easily from the GST portal. The offline utility is a valuable tool for taxpayers who prefer to prepare GSTR-9 and GSTR-9C returns offline. You can fill out the returns using a user-friendly, step-by-step guide. Several helpful features are also included in the utility, which makes the process as simple as possible.
- Features include importing GST data, previewing the returns before submitting, and generating a JSON file for easy GST portal uploading. The GSTR 9C offline utility helps taxpayers save time and effort when filing their returns. All of this makes the process easier and more efficient.
- The Central Board of Indirect Taxes and Customs (CBIC) has issued an announcement to allow Input Tax Credit( ITC) claims and correction of invoices till 30th November 2022. Read Notification
- “Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO up to Rs. 5 crores.” Read the Official Press Release
- “Extension of due dates for FORM GSTR-3B, GSTR 7 and GSTR 1 for the month of July 2019 to January 2020 till 24 March 2020 for registered persons having principal place of business in the Union territory of Ladakh.”
- The Institute of Cost Accounts of India has cordially demanded Ministry of Finance not extend the threshold limit for filing GST Annual Returns and Audit Forms.
- 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.
Contact Us
January 31, 2020
While Filing GSTR-1 following error shows while submitting
Original Invoice not amendable
February 3, 2020
Please contact GST Portal for the same.
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.
January 31, 2020
Please specify your purchase details.
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
December 26, 2019
This right information is the annual return form filing gstr 9 due date for fy 2017 18 is extended 31st January 2020.
January 27, 2020
any chances to GST Annual Return FY 2017-18 due date extended or any?
January 27, 2020
No information by Govt
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
December 26, 2019
You can not amend the invoice for fy 17-18
November 4, 2019
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.
November 6, 2019
please refer table 10 of GSTR 1. In this table use “add POS” option.
August 22, 2019
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
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.
August 17, 2019
WHETHER GSTR 9 FOR FY 2017-18 IS NOW DATE IS EXTENDED OR NOT BECAUSE WE HAVE NOT FILED ANY RETURN
August 19, 2019
No such Information available on Portal Till now
August 16, 2019
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?
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
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.
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
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?
July 11, 2019
Please refer the matter to the portal through mail or by call
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
July 8, 2019
It has not been enabled as of now. Contact helpdesk for clarification.
June 28, 2019
Please GST Annual Return due date mention
June 28, 2019
The GST Annual Return Form Filing GSTR 9 Due Date FY 2017-18 is Extended 31st August 2019
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?
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.
June 21, 2019
In july 2017, I have entered wrong amount in IGST (Purchase). Is it possible to correct the same. now?
June 24, 2019
There is no option to revise the returns under GST.
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?
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.
June 19, 2019
required some more time to file gstr9
June 20, 2019
The portal does not allow extended for due dates, you may check or contact GSTN helpdesk.
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
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.
June 18, 2019
Only for the month of Feb & March 2018.
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?
December 25, 2018
Thanks, Irwin for sharing your feedback, next time I’ll definitely add more content in a different way.
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.
December 5, 2018
Yes, you can amend that bill in Annual Return.
December 4, 2018
When will the GSTR 9 online form appear on GST 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.