Here is listed all the important FAQs of Annual Return Form GSTR-9:
What is Form GSTR-9?
- Form GSTR-9 is for the annual return to be filed once every financial year, by the registered taxpayers who are regular taxpayers.
- The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created, etc, in this return.
- In the Annual Return for F.Y, the details of the period from July 2017 to March 2018 are to be reported.
- In case the taxpayer is registered after 1st July 2017, in such case details for the period from the effective date of registration till 31st March 2018 is to be provided in Annual Return.
Who needs to file Annual Return in Form GSTR-9?
- Form GSTR-9 will be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer. Aso the taxpayers who have withdrawn from the composition scheme to normal taxpayers any time during the year.
Is it Mandatory to file Form GSTR-9?
- Yes, it’s mandatory to file Form GSTR-9 for Normal Taxpayers.
How can I as a taxpayer file Form GSTR-9?
- Navigate to Services >Returns>Annual Return to file Form GSTR-9.
Whether Form GSTR-9 is required to be filed at the entity level or GSTIN level?
- Form GSTR-9 is required to be filed at GSTIN level, i.e., for each registration.
- If a taxpayer has obtained multiple registrations, under the same PAN, whether in the same State or different States, he is required to file an annual return for each registration separately.
I am a regular/normal taxpayer for the part period and composition taxpayer for the part period during the financial year. Have I to file Form GSTR-9 or Form GSTR-9A?
- You are required to file both form GSTR-9 and Form GSTR-9A.
- The period during which the taxpayer remained as a Composition Taxpayer, Form GSTR-9A is required to be filed.
- For the period during which the taxpayer registered as a normal taxpayer, Form GSTR-9 is required to file.
- Both Form GSTR-9 and Form GSTR-9A for the respective tax period are required to be filed for FY 2017-18 in such cases.
I got my registrations canceled in the financial year. Can I file Form GSTR-9?
- Yes, the annual return needs to be filed even if the taxpayer has got his registration canceled during the said financial year.
What is the due date for filing Form GSTR-9 for F.Y. 2017-18?
- Form GSTR-9 for F.Y. 2017-18 can be filed by 30th June 2019. In case of Filing after the due date, the late fee will be levied.
Can I revise Form GSTR-9 after filing?
- No, You cannot revise Form GSTR-9 after filing.
What are the pre-conditions for filing Form GSTR-9?
- The taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
- The taxpayer must have filed all applicable returns, i.e., Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual Return.
Can I file nil Form GSTR-9?
- Nil Form GSTR-9 can be filed for the financial year if you have
- Not made any Outward Supply; AND
- Not received any goods/services;
- No other liability to report; AND
- Not Claimed any refund; AND
- Not received any order creating demand.
Is there any Offline Tool for filing Form GSTR-9?
I have not filed all my applicable return(s)/statement(s) during the financial year. Can I file Annual return without the filing of those applicable return(s)/statement(s)?
- No. You cannot file return in Form GSTR-9 without filing Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant financial year