09 August 2019

An annual return has to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme under GSTR-9 & GSTR-9A

What is Form GSTR-9?

GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.

Who need to file Annual Return in Form GSTR-9?

All the registered taxable persons under GST must file GSTR 9 form irrespective of their turnoverincluding SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year.

 However, the following persons are not required to file GSTR 9

When is the GSTR-9 last date?

The GSTR-9 due date is 31st December of the subsequent financial year. Thus for the current financial year, filing GSTR-9 will happen on or before the 31st of December, 2018.

What are Different Sorts of Annual GST Returns?

There are 4 types of annual returns:

1 GSTR-9 Should be filed by the regular taxpayers filing GSTR 1, and GSTR 3B.
2 GSTR-9A Should be filed by the persons registered under composition scheme under GST.
3 GSTR 9B Should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4 GSTR 9C Should be filed by the taxpayers whoseAnnual turnover exceeds Rs  2crores during the financial year.


All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.


What is the Penalty for the late filing of GSTR-9 form?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.

How to revise GSTR-9?

Form GSTR-9 once filed cannot be revised.

Contents of the GSTR-9

The GSTR-9 is an annual return that must be filed by all taxpayers. It collects a broad range of information about the taxpayer’s inward and outward supplies, ITC, tax paid, and other factors affecting tax liability for the year. Let’s take a look at the different fields in each of its six parts:


Part 1 Basic Info Basic details
Part 2 Liability Details of outward and inward supplies declared during the financial year
  • Table 4: Transaction having Tax Implications
  • Table 5: Transaction not having Tax Implications
Part 3 ITC Details of ITC as declared in returns filed during the financial year
Part 4 Tax Paid Deails Details of tax paid as declared in returns filed during the financial year
Part 5 Adjustment Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier  
Part 6 Other Other Information


GSTR-9 format: Click here to download