GSTR 9 Due Date Annual Return For FY 2020-21

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GSTR 9 Due Date Annual Return For FY 2020-21

GSTR-9 Due Dates

Below the GST norms, the GSTR 9 annual return form is applied to all the usual assessee where all the related information of SGST, CGST, and IGST transaction of the whole year is needed to be furnished. CA portal is enabled to give all the information about gstr 9 due dates for FY 2020-21 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 assessee 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. 

Who should file GSTR-9, the Annual Return?

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

  • Taxpayers opting 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 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 the 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 for the information that is simply present from your previous furnished returns and account books. 

  • In the Form, it questions about 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. 

39th GST Council Meeting Updates for Annual Return Form

  • The GST department discharged the MSMEs to file the reconciliation statement in GSTR- 9C for FY 2018-19 for an average turnover of Rs 5 cr.
  • Reconciliation Statement and yearly return for the financial year 2018-19 the last date has been prolonged till 30th June 2020. But CBIC has prolonged the date till 30th September 2020.
  • Yearly return and the settlement statement for the fiscal year 2017-18 and 2018-19 the late furnishing penalty discounted for the assessee who has a turnover of Rs 2 crores.
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 2020-21:

Form Name Return Annually Updated Due Date
GSTR 9 (Annual Return) FY 2020-21 31st December 2021
GSTR 9 (Annual Return) FY 2019-20 31st March 2021 Read notification
GSTR 9 (Annual Return) FY 2018-19 31st December 2020
GSTR 9 (T.O. more than 2 Crore) FY 2017-18 “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.”

 

Group 1: Group 1 (5th February 2020): Tamil Nadu, Rajasthan, Chandigarh, Gujarat, Haryana, Delhi, Uttarakhand, Jammu and Kashmir, Ladakh, Punjab.

Group 2 (7th February 2020): Andaman and Nicobar Islands, Assam, Bihar, Andhra Pradesh, Maharashtra, Arunachal Pradesh, Himachal Pradesh, Jharkhand, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Karnataka, Kerala, Lakshadweep, Sikkim, Nagaland, Odisha, Uttar PradeshMadhya Pradesh, Manipur, Meghalaya, Mizoram, Puducherry,Telangana, Tripura (Corrigendum), West Bengal, Other Territory.” Read Notification


Latest News/Updates of GSTR 9 Form:

  • “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.” Read Official Press Release
  • “The revised due dates and above announcements have been implemented under official CBEC GST notification & latest GST circulars/orders by Govt CBIC department”
  • “The due dates are extended of filing GSTR 9/9A/9C till 31/12/2020”. Read Press Release
  • “CBIC issues Clarification on GSTR-9 w.r.t data pertaining to 2017-18”. Read Press Release
  • “Election Commission as per the Model Code of Conduct and Government obtaining due clearances extended due date for furnishing Annual Return in GSTR-9 and GSTR 9C for 2018-19 from 30.09.2020 to 31.10.2020”. Read notification
  • 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.
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48 Replies to “GSTR 9 Due Date Annual Return For FY 2020-21”

  1. ARUN KUMAR
    December 28, 2020

    IN GST FORM 9 F.Y 17-18 PENDING ITC CLAIM IN NEXT F.Y 18-19 AS WE SHOW IN TABLE NO. 8C AND TABLE NO. 13, NOW MY QUESTION SAME IN F.Y 18-19 PENDING ITC WE CLAIM NEXT F.Y 19-20 IN TABLE NO. 8C AND TABLE NO. 13 THEN OUR ITC AS PER BOOKS NOT MATCH AS PER TABLE NO 6A AND 6B, CLAIM IN 3B BECAUSE HAVING SOME ITC PREVIOUS F.Y 17-18, THEN HOW TO SHOWN IN OUR EXCESS ITC TABLE NO. 6 BIFURCATE AND SAME OUTPUT LIBERALITY NOT MATCH AS PER TABLE NO. 4 AND PAYABLE LIABILITY TABLE NO. 9 HOW TO TAKE ACTION PL HELP ME TO FILING FORM 9

  2. 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.

  3. Prasad Dikle
    January 31, 2020

    While Filing GSTR-1 following error shows while submitting

    Original Invoice not amendable

  4. 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.

  5. 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

  6. 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

  7. 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.

  8. 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.

  9. 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

  10. 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

  11. 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

  12. 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

  13. 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.

  14. 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

  15. 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.

  16. 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?

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  21. 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.

  22. 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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