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GSTR 9 Due Date Annual Return For FY 2022-23

GSTR-9 Due Dates

Below the GST norms, the GSTR 9 annual return form is applied to all the usual assessees where all the related information of SGST, CGST, and IGST transactions of the whole year needed to be furnished. CA portal is enabled to give all the information about user GSTR 9 due dates for FY 2022-23 and the prolonged GSTR 9 extension news notification for the usual assessment form.

What is GSTR-9 Annual Return?

GSTR 9 is a yearly return that is to be furnished annually through the assessments below GST. some facts must have to be kept in mind such as:

It includes information about the outward and inward supplies furnished or concluded during the previous year beneath distinct tax councils such as CGST, SGST & IGST, and HSN codes. It is a merger of all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) furnished in a particular year. It is however harder but this return assists in the boundless adjustment of data for 100% clear declarations. 

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    Who should file GSTR-9, the Annual Return?

    All the assesses enrolled below GST must file their GSTR 9. Although the mentioned below items are not needed to file the GSTR-9:

    • Taxpayers opting for composition scheme (They must file GSTR-9A) 
    • Casual Taxable Person 
    • Input service distributors 
    • Non-resident taxable persons 
    • Persons paying TDS under section 51 of the CGST Act.

    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 beneath 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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    What is the Information Needed to be fulfilled in the GSTR-9?

    The GSTR-9 is divided into 6 parts and 19 sections. Every part questions the information that is simply present from your previously furnished returns and account books. 

    • In the Form, it questions the yearly sales, dividing it between the cases which are liable to be taxed or not.
    • On the buying portion, the yearly value of inward supplies and ITC claimed is to be reported. 
    • Inputs, input services, and capital goods are the objectives where the buys are to be bifurcated. The information of ITC which is required to get interchanged is to be entered as of the ineligibility. 

    Compliance Burden Reduced for Small Taxpayers

    For turnovers up to 2 crores and 5 crores, the Central Board of Indirect Taxes and Customs (CBIC) has waived the filing of annual returns through Form GSTR-9 and GSTR-9C. During the 6th anniversary of the implementation of the Goods and Services Tax (GST), the announcement was made.

    • The requirement of filing an Annual Return in FORM GSTR-9 has been waived for taxpayers with annual turnover up to Rs. 2 Crore
    • The requirement of filing reconciliation statements in FORM GSTR-9C by taxpayers with annual turnover up to Rs. 5 Crore has been waived
    SalesGSTR 9GSTR 9C
    Up to 2 CrOptionalN/A
    More than 2Cr. – 5 CrFiling is mandatoryOptional (Benefit Given)
    More than 5CrFiling is mandatoryFiling is mandatory

    Annual Return GSTR 9 Due Date for FY 2022-23:

    Form Name Return Annually Updated Due Date
    GSTR 9 (Annual Return) FY 2022-23 31st December 2023
    GSTR 9 (Annual Return) FY 2021-22 31st December 2022
    GSTR 9 (Annual Return) FY 2020-21 31st December 2021 To 28 February 2022 Read notification

    Latest News/Updates of GSTR 9 Form:

    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. A number of 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 24th 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.
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    46 Replies to “GSTR 9 Due Date Annual Return For FY 2022-23”

    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

      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.

      August 17, 2019


    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


      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

      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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