Procedure for Filing Form GSTR 9

Neethi V. Kannanth , Last updated: 29 June 2022
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What is the GSTR-9 annual return?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

Who should file GSTR-9, the annual return?

All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the below is the list of taxpayers who are exempted from filing 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 CGST Act.

Due Date, late fee and penalty

The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year. For example, the due date of GSTR-9 for FY 2021-22 is 31st December 2022.

The late fee for not filing the GSTR 9 within the due date is Rs 100 per day, per act. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay.
Thus, the total liability is Rs 200 per day of default. This is subject to a maximum of 0.25% of the taxpayer's turnover in the relevant state or union territory. However, there is no late fee on IGST yet.

How can I prepare and file Form GSTR-9 return?

Form is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

To prepare and file Form GSTR-9 return, perform the following steps:

(I) In case, you want to file NIL return in Form GSTR-9, refer point 9.

(II) In case, you want to file annual return in Form GSTR-9, perform following steps:

Login and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer
Download Form GSTR-1, Form GSTR-3B, Form GSTR-9 Summary and Table 8A Document Details
Enter details in various tiles
Preview Draft Form GSTR-9 Summary
Compute Liabilities and Pay Late Fees, If any
Preview Draft Form GSTR-9
File Form GSTR-9 with DSC/ EVC

A. Login and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer

Access the www.gst.gov.in URL. The GST Home page is displayed.
Login to the GST Portal with valid credentials.
3.1 Click the Services > Returns > Annual Return command.

3.2. Alternatively, you can also click the Annual Return link on the Dashboard.

The File Annual Returns page is displayed. Select the Financial Year for which you want to file the annual return from the drop-down list.
Click the SEARCH button.
The File Returns page is displayed.
Please read the important message in the boxes carefully.
This page displays the due date of filing annual return, by giving relevant information in separate tiles by the taxpayer. In the GSTR-9 tile, click the PREPARE ONLINE button.
A question is displayed. You need to answer this question whether you want to file nil annual return for that particular financial year or not, to proceed further to the next screen.

Note:

Nil annual return can be filed by you for a particular financial year, if you have:

o NOT made any outward supply (commonly known as sale); AND
o NOT received any goods/services (commonly known as purchase); AND
o NO other liability to report; AND
o NOT claimed any credit; AND
o NOT claimed any refund; AND
o NOT received any order creating demand
o There is no late fee to be paid etc.

9.1. In case of Yes (File Nil Return):

9.1.1 Select Yes for option 1 to file nil return.
9.1.2. Click the NEXT button, click on compute liabilities and proceed to file.
9.1.3. File Form GSTR-9 with DSC/ EVC.

9.2. In case of No:

Note: The option for No is pre-filled in case the data from Form GSTR-1 and Form GSTR-3B returns is auto-populated in Form GSTR 9 being filed by you.

Select No for option 1 to file GSTR-9 return.
Click the NEXT button.
The GSTR-9 Annual Return for Normal Taxpayers page is displayed.

Note: Please read the important message in the boxes "Steps to prepare GSTR-9 return online" carefully.

B. Download Form GSTR-1, Form GSTR-3B, Form GSTR-9 Summary and Table 8A Document Details

GST Portal will compute Form GSTR-9 values in different tables, based on Form GSTR-1 and Form GSTR-3B filed by you and details auto-drafted in Form GSTR-2A. These are available as download in PDF/Excel format.

13.1. DOWNLOAD Form GSTR-9 SYSTEM COMPUTED SUMMARY (PDF)
13.2. DOWNLOAD Form GSTR-1/iFF SUMMARY (PDF)
13.3. DOWNLOAD Form GSTR-3B SUMMARY (PDF)
13.4 DOWNLOAD TABLE 8A DOCUMENT DETAILS (EXCEL)

Note:

Document wise details of Form GSTR-2A, has been considered for determining the values for Table 8A, in Form GSTR-9.
Table 8A of Form GSTR 9 is populated on basis of documents in filed Form GSTR-1 or Form GSTR-5 of the supplier. Thus, all documents which are present in GSTR-2A (Table 3 & 5), will not be available here, as documents which are in uploaded or submitted stage in Form GSTR 1 or 5, are not accounted for credit in table 8A of Form GSTR 9.
Data saved/submitted in Form GSTR-1/5 will be shown in Form GSTR-2A, but will not be shown in downloaded excel file of Table 8A of Form GSTR-9.

Note: The details of Table B2B, B2BA, CDNR and CDNRA will be available in the downloaded excel. This will help the taxpayer in reconciling the values of Table 8A and will facilitate in filling Form GSTR-9.

Note: GST Portal will calculate GSTR-9 values in different tables, based on Form GSTR-1 and Form GSTR-3B filed by you. This is available as download in PDF format and will be auto populated in different tables of Form GSTR 9 in editable form, except in table no. 6A, 8A and table no. 9 (Paid through Cash and Paid through ITC).

C. Enter details in various tiles

14.1. 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year
14.2. 5. Details of Outward supplies made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made during the financial year
14.3. 6. Details of ITC availed during the financial year: To enter/ view the summary of ITC availed during the financial year
14.4. 7. Details of ITC reversed and Ineligible ITC for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year
14.5. 8. Other ITC related information: To enter/ view the ITC availed during the financial year
14.6. 9. Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year
14.7. 10,11,12&13 Details of the previous Financial Year's transactions reported in next Financial Year: To enter/ view the summary of transactions reported in next financial year
14.8. 14. Differential tax paid on account of declaration in table no. 10 & 11: To enter/ view the total tax paid on transactions reported in next financial year
14.9. 15. Particulars of Demands and Refunds: To enter/ view particulars of demands and refunds during the financial year
14.10. 16. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis: To enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
14.11. 17. HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year
14.12. 18. HSN wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year

D. Preview Form GSTR-9 Summary

Once you have entered all details, click the relevant PREVIEW DRAFT GSTR9 (PDF) or (EXCEL) button. This will download the draft Summary page of Form GSTR-9 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.

E. Compute Liabilities and Pay Late Fees (if any)

16. Click the COMPUTE LIABILITIES button for computation of late fees (if any).

Note:

After the COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.
In case, records (or data as submitted while filing Form GSTR 9) are processed with error or are under processing at the back end, a warning message is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back and take action on those records for making corrections.

17. A message is displayed on top page of the screen that "Compute Liabilities request has been received. Please check the status after sometime". Click the Refresh button.

18. Once the status of Form GSTR-9 is Ready to File and liabilities are calculated,

19. Late fee payable and paid tile gets enabled. Click the Late fee payable and paid tile or on "Proceed to File" button.

20. The Late fee payable and paid page is displayed.

21.1. Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in "Cash Ledger Balance" table.

21.2 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the "Additional Cash Required" column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

Click the GENERATE CHALLAN button.
The Challan is generated.

Note:

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank's website.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a printout of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan's validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a printout of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

21.2 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities

If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability. You can preview and then file Form GSTR-9, as explained in below steps.

F. Preview Draft Form GSTR-9

22.1.1. Click the PREVIEW DRAFT GSTR-9 (PDF) to download the Form GSTR-9 in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9.

22.1.2. Form GSTR-9 is downloaded in PDF format.

Note: You can make changes to Form GSTR-9, if needed after review.

22.2. Preview Draft Form GSTR-9 in Excel Format

22.2.1. Click the PREVIEW DRAFT GSTR-9 (EXCEL) to download the Form GSTR-9 in excel format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9.

Note: You can make changes to Form GSTR-9 online on the GST Portal, if needed, after review of details in Form GSTR-9 in downloaded excel format.

22.2.2. Once the file is downloaded, click on the link available below the PREVIEW DRAFT GSTR-9 (EXCEL) button. Follow the steps as explained earlier to extract the zip file and open the downloaded excel file.

Note: To view the same file, you can click the link available below the PREVIEW DRAFT GSTR-9 (EXCEL) button. To generate the latest file, click on the PREVIEW DRAFT GSTR-9 (EXCEL) button again.

G. File Form GSTR-9 with DSC/ EVC

23. Select the Declaration checkbox.
24. Select the Authorized Signatory from the drop-down list.
25. Click the FILE GSTR-9 button.

Note:

File button gets enabled only if you have-

No 'Additional cash (which) is required' to pay for late fees, if any.
Clicked on 'Preview Draft GSTR-9 PDF' button to review the details entered.
Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

Note: Once Form GSTR-9 is filed, you cannot make any changes.

Click the YES button.
The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

28.1. FILE WITH DSC:

Select the certificate and click the SIGN button.

28.2. FILE WITH EVC:

Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
The success message is displayed and ARN is displayed. Status of the Form GSTR-9 return changes to "Filed".

After Form GSTR-9 is filed:

ARN is generated on successful filing of the return in Form GSTR-9.
An SMS and an email is sent to the taxpayer on his registered mobile and email id.
Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
Filed form GSTR-9 will be available for view/download in PDF and Excel format.

30. Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9.
30.1. Form GST DRC-03 page is displayed.

Click the DOWNLOADED GSTR-9 (EXCEL) to download the file Form GSTR-9 in excel format.
Once the file is downloaded, click on the link available below the DOWNLOADED GSTR-9 (EXCEL) button. To generate the latest file, click on the download button again.
Click the BACK button to go back to GSTR-9 page.
Click the DOWNLOAD GSTR-9 DETAILS (PDF) to download the filed Form GSTR-9 in PDF format.

Note: Additional liability not reported earlier at the time of filing Form GSTR-3B, which is declared in Form GSTR-9 are required to be paid through Form GST DRC-03.