Complete Guide to GSTR9: Applicability, Categories, Structure, and Filing Process

The GSTR9 annual return is an essential compliance requirement under India’s GST system. It serves as a consolidated summary of the year’s GST activities for taxpayers, including outward and inward supplies, taxes paid, input tax credits (ITC) claimed, and any reconciliation required. This blog simplifies everything you need to know about GSTR 9: its applicability, parts, categories, and step-by-step filing process.

What is GSTR 9?

GSTR 9 is the annual return filed by taxpayers registered under the Goods and Services Tax (GST) regime. It consolidates data from the monthly/quarterly returns filed throughout the year, specifically GSTR-1 (details of sales) and GSTR-3B (summary of liabilities and ITC).

Who Should File GSTR 9?

GSTR 9 is mandatory for all regular GST-registered taxpayers, except:

1. Casual Taxable Persons
2. Input Service Distributors (ISD)
3. Non-Resident Taxable Persons
4. Composition Scheme taxpayers (filing GSTR-9A, now discontinued)
5. Taxpayers with turnover below ₹2 crore (exempted from filing GSTR 9).

Note: If your annual turnover exceeds ₹5 crore, you must also file GSTR 9C, which includes a reconciliation statement.

Categories of GSTR 9

To address varying taxpayer needs, GSTR 9 is divided into the following categories:

1. GSTR 9: Applicable to regular taxpayers who have filed GSTR-1 and GSTR-3B.
2. GSTR 9A (Discontinued after FY 2018-19): Was applicable for taxpayers under the Composition Scheme.
3. GSTR 9B: Filed by e-commerce operators collecting Tax Collected at Source (TCS).
4. GSTR 9C: A reconciliation statement for taxpayers with turnover exceeding ₹5 crore. It includes a comparison between the filed returns and the audited financial statements.

GSTR 9C Update: From FY 2020-21 onwards, taxpayers can self-certify GSTR 9C instead of obtaining certification from a Chartered Accountant.

Structure of GSTR 9: Parts and Sub-Parts

GSTR 9 is divided into six parts to comprehensively capture taxpayer data:

1. Part I: Basic Details
   • GSTIN, legal name, trade name, and financial year.
2. Part II: Outward and Inward Supplies
   • Details of sales, purchases, and supplies during the financial year.
3. Part III: ITC Details
   • Input Tax Credit (ITC) claimed, reversed, and net ITC available.
4. Part IV: Tax Paid During the Year
   • Summary of taxes paid (CGST, SGST/UTGST, IGST, and cess).
5. Part V: Transactions of Previous FY Declared in Current FY
   • Adjustments made in the returns filed after the end of the financial year.
6. Part VI: Other Information
   • Refunds claimed, demands raised, pending taxes, and additional liabilities.

Step-by-Step Guide to Filing GSTR 9

Follow this structured approach to file your GSTR 9 accurately:

1. Prepare Required Data

• Monthly/quarterly GSTR-1 and GSTR-3B filed during the year.
• Sales and purchase registers.
• ITC claimed, reversed, and any pending credits.
• Tax payment details (cash ledger and electronic credit ledger).

2. Reconcile Your Data

Ensure consistency between your:

• GSTR-1 (outward supplies),
• GSTR-3B (tax liability), and
• Books of accounts.

Reconciliation helps identify discrepancies in turnover, ITC, and tax paid.

3. File GSTR 9 on the GST Portal

1. Log in to the GST portal (www.gst.gov.in).
2. Navigate to Returns > Annual Return > GSTR 9.
3. Select the relevant financial year.
4. Fill in the details in Parts I to VI.
5. Validate the data and click “Compute Liabilities.”
6. Pay any additional tax liability, if applicable.
7. Preview the form, submit, and file using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Pro Tip: Double-check the auto-populated details for accuracy before submission.

Penalties for Non-Filing of GSTR 9

Failing to file GSTR 9 within the due date attracts penalties:

• Late Fee: ₹100 per day under CGST + ₹100 per day under SGST/UTGST (maximum ₹20,000).
• Interest: 18% per annum on outstanding tax liability.

Ensure timely filing to avoid unnecessary penalties and compliance issues.

Conclusion

Filing GSTR 9 is not just a compliance requirement but also an opportunity to reconcile your financial data and ensure accuracy in your returns. Regular reconciliation, accurate reporting of ITC, and proper filing processes can help avoid penalties and discrepancies. By following the step-by-step approach outlined above, taxpayers can file their annual returns seamlessly and stay GST-compliant.

Stay proactive, stay compliant!

FAQs on GSTR 9

1. Who is exempt from filing GSTR 9?
   Taxpayers with turnover below ₹2 crore, Casual Taxable Persons, and ISDs are exempt.
2. What is the due date for filing GSTR 9?
   Generally, GSTR 9 is due by 31st December of the following financial year.
3. Is it mandatory to file GSTR 9C?
   Only if your annual turnover exceeds ₹5 crore.
4. Can GSTR 9 be revised?
   No, once filed, GSTR 9 cannot be revised.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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