GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. Basically, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.
GSTR-9 once filed cannot be revised
- GSTR 9: GSTR 9 should be filed by the regular taxpayers who are filing GSTR1 & GSTR3B.
- GSTR 9A: GSTR 9A should be filed by the persons registered under the composition scheme of GST.
- GSTR 9B: GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
- GSTR 9C: Every person registered under GST, whose aggregate turnover during a financial year exceeds two crore rupees would need to get his accounts audited as specified under sub-section (5) of section 35 of the GST Act. A copy of the audited annual accounts and a reconciliation statement, duly certified, should be furnished in form GSTR 9C.
- For FY 2017-18, the due date for filing GSTR 9 has been extended to 30th June 2019.
- For FY 2018-19 the due date for filing GSTR 9 is 31st December 2019.
- Is it mandatory to file Form GSTR-9?
Yes, it’s mandatory to file form GSTR-9 for normal taxpayers.
- Can I revise the GSTR-9 which has been filed?
No. Currently, GSTR-9 does not allow for any revision after filing.
- I got my registration cancelled in the financial year say FY 2017-18. 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.
- Whether form GSTR-9 return is required to be filed at the entity level or GSTIN level?
Form GSTR-9 return is required to be filed at the GSTIN level i.e. for each registration. If taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file annual return for each registration separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.
- Should I match my input GST with 2A before filing GSTR 9?
Yes, you must reconcile GSTR-2A for FY 2017-18 data with the input tax credit accounted in your books of accounts till March 2019 for FY 2017-18 data before filing GSTR-9.
- Do we have to file monthly GSTR 9 return after we have received the cancellation order, but the final return is pending?
As per the Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, even if the status of the taxpayer is not registered as on 31st March 2018 but he was registered between July-17 to March-18, he shall be required to file the GSTR-9 providing details for the period during which he was registered. Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st March 2018, he shall be required to file GSTR-9.
- What happens to the provisional credit recorded in the books of accounts and claimed in GSTR-3B, if that is not reported by suppliers in their GSTR-1 and hence not reflecting in GSTR-2A?
We can show as per the amount claimed in GSTR-3B.