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.
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.
Meaning of Filing GSTR 9 Annual Return Form:
GSTR 9 is a return form under GST which is to be filed once in the year-end by the regular taxpayers in the GST regime. It is further categorized in IGST, SGST, and CGST. Under the heads, the taxpayers fill information about supplies made and received in a year separately. It is a consolidated form which comprises the details mentioned in the monthly/quarterly returns in a year.
Who is Required to File GSTR 9 (Annual Return Form)?
All the regular taxpayers registered under the GST have to file GSTR 9 on the year-end.
What are Different Sorts of Annual GST Returns?
Multiple Annual Returns Under GST:
|GSTR 9||For regular taxpayer filing GSTR-1, GSTR-2, and GSTR-3|
|GSTR 9A||For composition scheme taxpayers|
|GSTR 9B||For e-commerce businesses who have filed GSTR 8|
|GSTR 9C||For 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.
GSTR 9 Due Date of Form Filing For FY 2017-18 & 2018-19 :
|FY July 2017 to March 2018 (Annual Return)||31st December 2019|
|Fy April 2018 To March 2019 (Annual Return)||31st March 2019|
Latest Update: The government finally extends the due date for GSTR 9 annual return form and Form GSTR-9C (Reconciliation Statement) again for the financial year 2017-18 to 31 st December 2019 and for Financial Year 2018-19 to 31 st March 2020. Read Official Press Release
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 for FY 2017-18 and FY 2018-19 by GST Council 37th meeting. Read Official Press Release