CA Portal Blog for all CA, CS & Lawyers

Home > Blog > GSTR Due Dates > GSTR 9 Annual Return Filing Due Date For FY 2023-24

GSTR 9 Annual Return Filing Due Date For FY 2023-24

GSTR-9 Due Dates

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 2022-23, as well as extension notifications. To file the annual return GSTR-9 for a financial year, the due date is the 31st of December of the year following the relevant financial year 2023-24.

All registered taxpayers under GST must file 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. For various times in the first two financial years, the annual return filing has been postponed. 

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 categories into three types each catering to different types of assessees:

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.

Make low-cost, affordable Accounting & CA website to grow your business

    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).

    • 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)
    SalesGSTR 9GSTR 9C
    Up to 2 CrOptionalN/A
    More than 2Cr. – 5 CrFiling is mandatoryOptional (Benefit Given)
    More than 5CrFiling is mandatoryFiling is mandatory

    53rd GST Council Recommends Key Changes to Annual Return Form

    The relaxations provided in FY 2023-24 for FORM GSTR-9 and FORM GSTR-9C have been announced by the 53rd GST Council Meeting. It comprises the exemption from filing the annual return for taxpayers having an aggregate yearly turnover of up to two crore rupees. Such revisions have been made by the Council 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

    Annual Return GSTR 9 Due Date for FY 2023-24:

    Form Name Return Annually Updated Due Date
    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. 

    gen gst software


    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

    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 for the time they were registered for GST.

    When a person chooses to join and leave the composition scheme during the same fiscal year, they must file both 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 deadline for filing GSTR-9 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 Form:

    • The due date for filing 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.
    GST Software

    46 Replies to “GSTR 9 Annual Return Filing Due Date For FY 2023-24”

    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.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    
    calltoaction

    Want to Get a Free Website Suggestion for Your Firm

    Our Team Members are Ready to Help You.

    WhatsApp chat

    CA Day offer