GSTR-9

GSTR-9 Filing – GST Annual Return – Due on 30th November

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GSTR-9 Filing – GST Annual Return – Due on 30th November

GSTR-9 or GST Annual Return must be filed by all regular taxpayers registered under GST. The only category of GST registered entities not required to file GSTR-9 filing are input service distributors, casual taxable persons and non-resident taxable persons. The due date for filing GSTR-9 for FY2017-18 is 30th November, 2019. In this article, we look at GSTR-9 filing in detail.

Due Date Extension

The GST Council on 21st June 2019 has extended the GST Annual Return filing due date for the FY2017-18 to 30th August 2019. The CBDT has extended the 30th August deadline for filing GST annual return to now 30th November due to various technical reasons faced by taxpayers. Thus the new due date for GST Annual Return as under will be 30th November 2019 for the FY2017-18.

What is GSTR-9 Filing?

GSTR-9 or GST annual return is a type of GST return that must be filed by regular taxpayers and persons registered under GST composition scheme. GSTR-9 must be filed each year through the GST Common Portal or LEDGERS GST Sofware or at a GST Facilitation Centre.

Who should file GSTR-9A return?

Regular GST taxpayers filing GSTR-1, GSTR-2 and GSTR-3 must file GSTR-9A, consolidating information furnished during the previous financial year.

Who should file GSTR-9B return?

GSTR-9B return should be filed by electronic commerce operators who are required to collect tax at source. In addition to GSTR-9B return, electronic commerce operators will also be required to file GSTR-8 return, every month.

Who should file GSTR-9C return?

Regular taxpayers registered under GST having an annual aggregate turnover of over Rs.2 crores during a financial year are required to get their accounts audited and file a copy of the audited annual account and reconciliation statement along with GSTR-9C return. The GST annual audit can be done by a practising Chartered Accountant or Cost Accountant.

What information should be filed in GSTR-9 return?

The following information is expected to be filed in GSTR-9A return:

  1. Total value of purchases on which ITC availed (inter-State)
  2. Total value of purchases on which ITC availed (intra-State)
  3. Total value of purchases on which ITC availed (Imports)
  4. Other Purchases on which no ITC availed
  5. Sales Returns
  6. Other Expenditure (Expenditure other than purchases)
  7. Total value of supplies on which GST paid (inter-State Supplies)
  8. Total value of supplies on which GST Paid (intra-State Supplies)
  9. Total value of supplies on which GST Paid (Exports)
  10. Total value of supplies on which no GST Paid (Exports)
  11. Value of Other Supplies on which no GST paid
  12. Purchase Returns
  13. Other Income (Income other than from supplies)
  14. Return reconciliation Statement
  15. Arrears (Audit/Assessment etc.)
  16. Refunds
  17. Turnover Details
  18. Profit as Per the Profit and Loss Statemen
  19. Gross Profit
  20. Profit after Tax
  21. Net Profit
  22. Details of Statutory Audit

What is the due date for filing GSTR-9 return?

The GST Council has extended the due date for filing FY2017-18 GST Annual Return by two months from 30th June 2019 to 30th August 2019.

What is the penalty for late filing of GSTR-9 return?

A per day penalty of Rs.100, up to a maximum amount of Rs.5000 would be applicable for late filing of GSTR-9 return. Only if all the GSTR-1, GSTR-2 and GSTR-3 returns are filed, the taxpayer would be able to file GSTR-9 return on the GST Portal.

Should GSTR-9 return be audited?

Yes. Regular taxpayers registered under GST having an annual aggregate turnover of over Rs.2 crores during a financial year are required to the GSTR-9 return with audited accounts. GSTR-9 accounts can be audited by a practising Chartered Accountant or Cost Accountant.

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