What is GSTR 9?

GSTR-9 is the Annual Return to be filed in GST by Normal Taxpayers (who regularly file GSTR-3B and GSTR-1)

It contains details of Sales, Purchase, Output, Input and Payable during a particular financial year.

GSTR-9 is a GST annual return which is to be filed by taxpayers who are registered under GST regime in a particular financial year.

It is a consolidation statement of all inward & outward supplies made during a particular financial year.

This return helps in reconciliation of data.

 

Who has to File GSTR 9?

  • It is to be filed by All Normal Tax Payers(who file GSTR-3B and GSTR-1)
  • Even if no business done during the year, still Annual Return to be filed
  • It is to be filed even if business closed

 

Who is Not Required to file GSTR 9?

  • Casual taxpayers
  • Non Resident Taxable persons
  • Input Service Distributors
  • Person liable to deduct TDS under GST
  • Composition Dealers - (They have to file Annual Return 9A)
  • E-Commerce Operators - (They have to File Annual Return 9B)
  • Those not Registered in GST, during period (Annual Return for 2017-18 is not to be filed if registration taken after 31 Mar 2018)

 

What is Due Date of Filling Annual Returns?

FY 2017-18 - 31 Dec 2018    31st August 2019    30 November 2019   31 December 2019

FY 2018-19 - 31 Dec 2019   31 March 2020

 

Changes In GST (37th GST Council meeting held in Goa)

Annual return GSTR 9 is to be made optional, if turnover upto 2 Crore for F.Y. 2017-18 & 2018-19.

However, if turnover more than 2 crore then both GSTR 9 and GSTR 9C is to be filed

 

What are Different Details in GSTR 9?

GSTR 9 consists of all the taxable, exempt & nil rated outward supplies & inward supplies made during the financial year.

 

Tables in GSTR 9.jpg

 

Some major tables of GSTR 9 are discussed as below

Tables Description
Table 4  It contains details of all the taxable outward supplies made during a financial year.Table 4 details  comes from GSTR 1.
Table 5 It contains details of all the exempt & nil rated outward supplies made during financial year.Table 5 details comes from GSTR 1.
Table 6 A  It contains details of all the inputs, which are claimed during the financial year.Table 6A details from GSTR 3B  table number 4.
Table 7 It contains details of all the reversal of ITC for the financial year.
Table 8 A It contains  details of total inputs available for a financial year.Table 8A details comes from GSTR 2A.
Table 9 It contains details of  all the actual tax paid.Table 9 details  comes from GSTR 3B table number 6.1
Table 10,11,12,13

All these tables are relevant for transactions which  occurred in previous financial year but consider current financial year.

( For example: Transactions of FY 2017-18 considered in FY 2018-19,while filing GSTR 9 of FY 2017-18)

Note:- Table 6A, 8A and 9 are those auto-populated tables whose details cannot be changed

Can GSTR 9 be amended?

No,GSTR 9 cannot be amended

 

What are Different Methods to Fill GSTR 9?

GSTR 9 has 2 types of methods.

  1. Direct Online Method
  2. Offline Method

 

Direct Online Method

  1. For Direct Online Method ---> We login at www.gst.gov.in
  2. After login,Click -Services ----> Return ----> Annual Return ----> Select F.Y. 2017-18 ---> Prepare Online ---> Do you Want to File Nil Return ---> No
  3. It shows various tables
  4. Some tables are auto-populated as shown below-
    • Table No. 4 (Record of taxable sales from GSTR 1)
    • Table No. 5 (Record of exempt & nil rated sales GSTR 1)
    • Table No. 6 Column A (Comes from GSTR 3 B Table No 4)
    • Table No.8 Column A (Comes from GSTR 2A)
    • Table No. 9 (Comes from GSTR 3B Table No 6.1)
  5. In Table 6,We have to give Bifurcation of Inputs,Capital Goods and Input Services

After these details are put, they get data in table 8B comes automatically.

Now in table 8A showing input of GSTR 2A.

And in table 8B showing input of as per GSTR 3B.

Both should be match (Practically they are not matching)

 

HSN Summary

We need to put HSN summary of sales in table 17 and purchase.expenses in table 18

It is compulsory only if turnover > 1.5 crore

   
HSN Code 43239878
Turnover > 5 CR 4323 (4 Digits required)
Turnover between 1.5-5 CR 43 (2 Digits required)
Turnover less than 1.5 CR N/A (Not required)

 

Quantity is sales - Sales Return

For services

  • We put sac code instead of HSN code
  • Quantity we put as 0
  • After filling all sheets
  • Validate

GSTR 9 image.jpg

 

Sheets where no changes required  - Table 9  - (It is auto-filled as per GSTR 3B table 6.1)

  • Then click compute liability
  • Preview
  • Proceed to file
  • File by OTP
  • After filing, fill DRC-03 for any challan
  • This is voluntary payment, many people are not filling DRC-03 and waiting for notice

 

How to download GSTR - 9 offline tool.

  1. Go to www.gst.gov.in
  2. Click download tab to download offline tool
  3. Click GSTR-9 offline tool
  4. GSTR 9 zip file will be download
  5. Create new folder with the name of client
  6. Copy & Paste this GSTR 9 Zip file in client folder
  7. Extract Zip file


How to Fill GSTR 9

  1. Log in to GST official website www.gst.gov.in
  2. In Services tab click returns
  3. In returns tab click Annual Return
  4. Select financial year 2017-18 and click search.
  5. In annual return GSTR 9 Box click prepare offline.
  6. After click prepare offline click download.
  7. Click generate Json file to download.
  8. After 20 minutes Json file will be generated.
  9. Click here to download file 1
  10. Json file will be download
  11. Copy and paste this Json file in client folder
  12. After this extract this Json file.
  13. An unzip folder will be create.
  14. Now open GSTR 9 offline tool.
  15. Click enable editing to remove macros from the GSTR 9 offline tool file.
  16. Click open downloaded GSTR 9 Json file tab to import predata Json file.
  17. After import Json file "File import successfully" message will be display. 

 

  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.