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GSTR 9 by HA TAX

GSTR 9

Jun 10, 2022

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Contents

GSTR 9 is one such form which is to be filled by the regular taxpayer as well as individuals registered under the composition scheme once a year. This form contains details of SGST, CGST, IGST, ITC availed, details of all inward/ outward supplies, taxes, etc. Irrespective of the turnover one has to file. 

Pre-Requisite for GST 9

Some of the criteria that one should fulfil before filing form GSTR9 are:

  1. Individuals or businesses must be registered under GST and have an active GSTIN number.
  2. The aggregate turnover of the business should be higher than Rs. 20 Lakhs.
  3. One needs to have all the details of one’s business transaction (such as Intra & Inter-State, B2B & B2C, GST exempted & Non-GST supply, Stock Information, and other miscellaneous) for the entire year. 
  4. Entities having a Unique Identification Number (UIN) and non-resident taxpayers are not eligible. 
  5. Entities must file GSTR 1 and GSTR 3B for the financial year.
  6. Table 6A, Table 8A and Table 9 will be auto-filled based on the GSTR-3B and GSTR-2A respectively.

Who should file for GSTR 9?

All the registered taxpayers are eligible to file GSTR9, except a few of them- 

  1. Non-resident taxpayers
  2. Input Service Distributors
  3. Casual Taxpayers
  4. Taxpayer collecting or deducting tax at source (under Section 51 or Section 52)

Maximum Late fee charged-

The penalty for late filing GSTR9 is Rs.100/ day but the maximum late fee charged will be Rs. 5000 

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Steps to file GSTR9

Some of the simple steps involved in filling up GSTR9 are as below:

  1. Entities should log in to the GST portal (https://www.gst.gov.in/) with their credentials.
  2. Under the GST portal, go to service  >Returns >Annual Return.
  3. Select the correct desirable financial year and click on “Search”.
  4. Under the tile GSTR 9, click on “Prepare Online”. A pop-up message will come which will guide an individual with respect to the online and offline filing.

Note: At this step option to file a “Nil” return will be asked. If one selects “No”.  A new page, “GSTR 9 Annual Return for normal taxpayers”, this window will create various tiles such as GSTR 9 System Computed Summary, GSTR-1 Summary & GSRT-3 B Summary. These summaries will help individuals to file GSTR 9 form.

  1. Now, fill Table 4N. After filling it up, press “Yes”, now go back to the “GSTR 9 Dashboard” and fill all the other tables such as Table 5M, Table 6(O), Table 7 (I), Table 8(A), Table 9, Table (10,11, 12, & 13), Table 15, Table 16, Table 17, Table 18

Note: Auto populated details of the Table No. 6 (O), 8 (A) and 9

  1. Fill in the details and preview draft GSTR-9 in excel or PDF format by clicking on “Preview GSTR 9 (PDF)”. Similarly, one can also get documents in excel.
  2. Compute the liabilities and late fees. Accept the declaration statement, put up the “Authorised Signatory”, and click on “File GSTR-9” either by selecting the option by DSC or EVC.
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    Due Dates of filing GSTR 9

    The due date for filing GSTR9 is the 31st of December of the particular financial year.

    Due Dates of filing Revised Return

    The GST council has not given any option to correct the mistake. Hence GSTR 9 cannot be revised. One has to file the return form very carefully while going through all Books of account and the file GSTR 9 form.

    How to file Nil GST Return?

    1. Entities should log in to the GST portal (https://www.gst.gov.in/) with their credentials.
    2. Under the GST portal, go to service  >Returns >Annual Return.
    3. Select the correct desirable financial year and click on “Search”.
    4. Under the tile GSTR 9, click on “Prepare Online”. A pop-up message will come which will guide an individual with respect to the online and offline filing.

    Note: At this step option to file a “Nil” return will be asked. If one selects “Yes”.  Some of the criteria such as-

    • Not made any outward supply (commonly known as Sale)
    • Not received any goods or services (commonly known as a purchase)
    • No other liability to report
    • Not claimed any credit
    • Not claimed any refund
    • Not received any other order creating demand
    1. Then click on ‘Next’ to compute liabilities
    2. At the last click on “File GSTR 9” and file GSTR 9 via DSC or EVC.
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