How to file GST Annual Return (GSTR 9 ) : Complete Guide : GSTR 9, 9A, 9B ,9C

Every registered person, other than an Input Service Distributor, a person paying tax under section 51 of CGST Act 2017 or section 52 of CGST Act 2017, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year – section 44(1) of CGST Act.

Comment :

- The return is to be filed by registered person under GST who are supplying goods or services or both.

- Thus, even taxable person paying tax under composition scheme is required to file Annual Return under section 44 of CGST Act.

Persons have to file Nil return if they are not paying GST, long as they are registered under GST.

Who is not required to file GST Annual return

The Annual return is not required to be filed by

Input Service Distributor,
person paying TDS under section 51 of CGST Act 2017
e-commerce operator paying TCS under section 52 of CGST Act 2017
casual taxable person and a
non-resident taxable person.

[ Refer section 44(1) of CGST Act. ]

Every e-commerce operator required to collect tax at source under section 52 of CGST Act shall furnish annual statement in form GSTR-9B – Rule 80(2) of CGST and SGST Rules, 2017.

Time to file Annual return under GST

Annual return has to be filed by 31st December following the close of financial year as per section 44(1) of CGST Act.

GST Annual Returns and Audit Date Extended for FY 2017-18 to 30.06.2019 : 31st GST Council Meeting on 22.12.2018

Late Fees if Annual return under GST is not filed within time

Late fees to be paid is Rs 100 per day subject to Maximum of 0.25% of Turnover in the State or Union territory. Refer Section 47(2) of CGST Act 2017 which says

Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.

Comment : Late fees is Rs 100 per day under CGST subject to Maximum of 0.25% of Turnover in the State or Union territory under CGST and Rs 100 per day under SGST subject to Maximum of 0.25% of Turnover in the State or Union territory under SGST.

Format and procedure for filing GST Annual return

Annual return in form GSTR-9

An annual return as specified under section 44(1) of CGST Act will be filed electronically in form GSTR-9 through the Common Portal either directly or through a Facilitation Centre. – rule 80(1) of CGST and SGST Rules, 2017.

Comment : This annual return is for Regular Taxpayers.

GSTR 9 of Annual Return format Notified : Download /Print (in Excel/PDF )

Refer Analysis of GST Annual Returns : GSTR 9A : by ICAI Indirect Tax Committee

[ REFER OLD GSTR 9 Annual return is formats approved by GST Council . refer GST Return Rules approved by GST Council on 03.06.2017 ]

Annual return in form GSTR-9A

A person paying tax under section 10 of CGST Act (composition scheme) shall furnish the annual return in form GSTR-9A – proviso to rule 80(1) of CGST and SGST Rules, 2017.

GSTR 9A of Annual Return format Notified : Download /Print (in Excel/Pdf)

Analysis of GST Annual Returns : GSTR 9 : by ICAI Indirect Tax Committee

[ Note refer old GSTR 9A Simplified annual return for compounding taxable persons is the formats approved by GST Council . refer Final GST Return Rules approved by GST Council on 03.06.2017 ]

Annual return in form GSTR-9B

Every e-commerce operator required to collect tax at source under section 52 of CGST Act shall furnish annual statement in form GSTR-9B – Rule 80(2) of CGST and SGST Rules, 2017.

[ Note ,As on date(27.05.2018) the Govt has not yet released the format of GSTR 9B ]

Annual return in form GSTR-9C

Audit report in form GSTR-9C if aggregate turnover exceeds Rs two crores

Every registered person who is required to get his accounts audited in accordance with the provisions of section 35(5) of CGST Act shall furnish, electronically, the annual return under section 44(1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed – section 44(2) of CGST Act.

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section 35(5) of CGST Act and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in form GSTR-9C, electronically – Rule 80(3) of CGST and SGST Rules, 2017.

GSTR-9C Notified on 13.09.2018 : Download for Audit Report and Reconciliation Statement under GST :

49 FAQ’s on GSTR 9C ( GST Audit Reconciliation Statement ) by ICAI Indirect Tax Committee

[ Note GSTR 9B Audit Report certified by a…………. was the old formats approved by GST Council . refer Final GST Return Rules approved by GST Council on 03.06.2017 ]

Guidance note on GST Annual Return

Technical Guide on GST Annual Return & GST Audit by ICAI : Download /Print

Guidance note on GST Annual Return : by Institute of Cost Accountant of India :

Checklist for filing GST Annual Return

Annual GST return require additional details from taxpayers

Rectifications in GST Annual return

Refer Mistakes in GST monthly Return Can’t be rectified in GST Annual return

If GST Annual return is not Filed

Notice to return defaulters will be issued as per Section 46 of CGST Act 2017. Which says

Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.

Section 62 of CGST Act 2017 : Assessment of non-filers of returns

62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

(2) Where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.

How to file GST Annual Return on GST Portal

How to file GSTR 9A on GST Portal : FAQs and User Manual

How to file GSTR 9 on GST Portal : FAQs and User Manual

GST Annual Return FAQs

Whether GST Annual Return has to be filed GSTIN wise ? Click here

Mistakes in GST monthly Return Can’t be rectified in GST Annual return

53 FAQs on GST Annual Return by ICAI Indirect Tax Committee

49 FAQ’s on GSTR 9C ( GST Audit Reconciliation Statement ) by ICAI Indirect Tax Committee

Video Lectures on GST Annual Return

GST Annual Return GSTR 9 : Free Video Tutorials

Annual Return under GST

Refer GST Returns : Free study Material

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