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Annual Return GSTR 9/9A

Learn about the Annual Return GSTR-9/9A and its filing requirements. This return is to be filed online and includes mandatory details from GSTR-1 and GSTR-3B. Find out how to pay short paid taxes and claim unclaimed ITC.

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Annual Return GSTR 9/9A

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  1. Annual Return GSTR 9/9A

  2. Annual Return GSTR 9 Rule 80 of CGST Rules, 2017 Pre Condition GSTR-1 and GSTR-3B must have been filed. One can pay short paid taxes with this return but can not claim unclaimed ITC

  3. Annual Return GSTR 9 Return is to be filled on line Tax payer should keep the data as per books and accounts ready before filing Annual Return

  4. Annual Return GSTR 9 Tax payers who opted out of Composition in middle of FY Will file both GSTR 9 and 9A

  5. Annual Return GSTR 9 Tax payers who cancelled their registration in the middle of FY Will file both GSTR 9 or 9A for the period their registration was in existence

  6. Annual Return GSTR 9 • Nil Form GSTR-9 can be filed for the Financial year, if • NOT made any outward supply (commonly known as sale); AND • NOT received any goods/services (commonly known as purchase); AND • NO other liability to report; AND • NOT claimed any credit; AND • NOT claimed any refund; AND • NOT received any order creating demand; AND • There is no late fee to be paid etc.

  7. Annual Return GSTR 9 • GSTR 9/9A is required to be filed for each GSTIN

  8. Annual Return GSTR 9 Most of the data will be auto populated from GSTR 1 and GSTR 3B

  9. Annual Return GSTR 9 The auto populated data can be edited except The Total Tax paid as per 3B, Total ITC availed as per 3B and ITC as per 2A

  10. Annual Return GSTR 9 Tax payer can get consolidated details of GSTR 1 and GSTR 3B Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1/GSTR 3B SUMMARY (PDF

  11. Annual Return GSTR 9 Rule 80 of CGST Rules, 2017 Part I _ basic information Part II- Outward and Inward supplies with tax liabilities Part III- ITC Part IV- Tax paid Part V- Previous year’s transaction , corrected Part VI- other information

  12. Annual Return GSTR 9 1. F. Year 2.GSTN 3A. Legal Name 3B.Trade Name

  13. GSTR9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable Supplies made to unregistered person B to C 4A Supplies made to registered person B to B 4B 4C Duty paid Zero rated supply(other than supply to SEZ 4D Duty paid supply to SEZ

  14. GSTR9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable 4E Deemed Export 4F Advances on which taxes have been paid but invoice not issued Inward supply on which tax is paid ( reverse Charge) 4G 4H Sub total A to G

  15. GSTR9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable 4I Credit Notes issued for 4B to 4E (-) 4J Debit Notes issued for 4B to 4E (+) Supplies/tax declared through amendment(+) 4K 4L Supplies/tax reduced through amendment(-)

  16. GSTR9 (Table 4) Details of Advances, Inward and Outward Supplies on which tax is payable 4M Sub total I to L 4N Tax liabilities (H+M)

  17. GSTR9 (Table 5) Details of Outward Supplies on which tax is NOT payable 5A Zero rated supply( without payment) 5B Supply to SEZ without payment Supplies on which recipient to pay tax 5C 5D Exempted

  18. GSTR9 (Table 5) Details of Outward Supplies on which tax is NOT payable 5E NIL Rated 5F Non GST supply(includes no supply) Sub total A to F 5G

  19. GSTR9 (Table 5) Details of Outward Supplies on which tax is NOT payable 5H Credit Notes issued for 5A to 5F (-) 5I Debit Notes issued for 5A to 5F (+) Supplies/tax declared through amendment(+) 5J 5K Supplies/tax reduced through amendment(-)

  20. GSTR9 (Table 5) Details of Outward Supplies on which tax is NOT payable 5L Sub total H to K 5M Turnover on which no tax is payable(G+L) 5N Total Turnover including advances (4N+5M-4G)

  21. GSTR 9 Part III of return deals with Input tax credit

  22. GSTR 9 (Table 6) Details of ITC availed Total input tax credit availed as per GSTR-3B , (Auto populated) 6A 6B Inward supplies (including receipt of service from SEZ) other than import, reverse charge

  23. GSTR 9 (Table 6) Details of ITC availed Inward supplies received from unregistered person, tax payable reverse charge 6 C 6D Inward supplies received from registered person, tax payable reverse charge( other than B)

  24. GSTR 9 (Table 6) Details of ITC availed 6 E Import of goods ( including supplies from SEZ) (Separately for inputs/CG) 6F Import of Services ( excluding inwards supplies from SEZ)

  25. GSTR 9 (Table 6) Details of ITC availed 6 G ITC from ISD 6H Amount of ITC re claimed (other than B above) under this ACT

  26. GSTR 9 (Table 6) Details of ITC availed 6 I Sub total B to H 6J Difference (I-A)

  27. GSTR 9 (Table 6) Details of ITC availed 6 K TRAN-I Credit 6 L TRAN-II Credit 6M Any other ITC not specified above 6N Sub total K to M 6O Total ITC availed (I+N)

  28. GSTR 9 (Table 7) Details of ITC Reversed and in eligible ITC 7A Rule 37, ( non payment of value to supplier 7B Rule 39,ISD Rule 42,( Inputs/services partly used for taxable) 7C 7D Rule 43 ( capital goods partly for taxable) 7E Section 17(5)( negative list)

  29. GSTR 9 (Table 7) Details of ITC Reversed and in eligible ITC 7F Reversal of Tran I 7G Reversal of Tran II 7H Other reversal Total ITC reversal A to H 7I Net ITC available for utilization(6O-7I) 7J

  30. GSTR 9 (Table 8) Other ITC related information 8A Auto populated from GSTR 2A Auto Populated ITC sum total of 6 B and 6H 8B Inward supplies received in 17-18, but credit availed in 18-19 8C 8D Difference A-(B+C) 8E ITC available but not availed)

  31. GSTR 9 (Table 8) Other ITC related information 8F ITC available but not eligible Total IGST paid on imports 8G IGST credit availed on imports(auto) 8H 8I Diff (G-H) 8J ITC on imports not availed = I 8K Total ITC lapsed E+F+J

  32. GSTR 9 (Table 9) Other ITC related information Details of total taxes paid in cash and by utilizing ITC IGST CGST SGST CESS Interest, late fee other

  33. GSTR 9 Part V Particulars of transaction of previous FY but declared in returns of April to March of next FY(till AR is filed) Supplies/tax increased by amendments 10 11 Supplies/tax reduced by amendments 12 Reversal of ITC of previous year 13 ITC availed for previous year 14 Differential tax paid for 10 and 11

  34. GSTR 9 (Part VI ) Other information 15 A to D Details regarding Refund – applied, sanctioned , rejected, pending 15 E to G Details regarding Demand raised(by dept), amount paid thereon , demand pending

  35. GSTR 9 (Part VI ) Other information, 16 A Supplies received from Composition tax payer 16B Deemed supply under section 143 ( Job work) 16C Goods sent on approval basis but not received within 180 days

  36. GSTR 9 (Part VI ) Other information, 17 HSN wise summary for outward supply 18 HSN wise summary for Inward supply 19 Late fee payable and paid , CGST and SGST

  37. Annual Return GSTR 9A Rule 80 of CGST Rules, 2017 Pre Condition GSTR-4 must have been filed. Any liability not declared in GSTR-4 can be declared in annual return

  38. Annual Return GSTR 9A Rule 80 of CGST Rules, 2017 Part I _ basic information Part II- inward and outward supplies with tax liabilities Part III- Tax paid Part IV- Previous year’s transaction , corrected Part V- other information

  39. Annual Return GSTR 9A 1. F. Year 2.GSTN 3A. Legal Name 3B.Trade Name 4. Period of composition scheme From- to 5 Aggregate turnover of previous FY

  40. GSTR9A (Table 6) Details of Outward Supplies A Taxable B NIL Rated, Exempted Total C

  41. GSTR 9A(Table 7) Details Inward supplies , tax payable on RC A Inward supplies received from registered person, tax payable reverse charge B Inward supplies received from Unregistered person, tax payable reverse charge

  42. GSTR 9A (Table7)Details Inward supplies , tax payable on RC C Import of Services D Net Tax payable

  43. GSTR 9A (Table8)Details other Inward supplies A Inward supplies received from registered person , Other than 7A B Import of goods

  44. GSTR 9A (Table 9) Details of total taxes paid in cash IGST CGST SGST CESS Interest, late fee other

  45. GSTR 9A Part IV Particulars of transaction of previous FY but declared in returns of April to September of next FY(till AR is filed) 10 Supplies/tax increased by amendments 11 Inwards Supplies/RC increased by amendments 12 Supplies/tax reduced by amendments Inwards Supplies/RC reduced by amendments 13 14 Differential tax paid due to 10 to 13

  46. GSTR 9A (Part V ) Other information 15 A to D Details regarding Refund – applied, sanctioned , rejected, pending 15 E to G Details regarding Demand raised(by dept), amount paid thereon , demand pending

  47. GSTR 9A (Part V ) Other information, 16 A Credit reversal for opting in for composition 16B Credit availed due to opting out of Composition

  48. GSTR 9A (Part VI ) Other information, Late fee payable and paid , CGST and SGST 17

  49. GSTR 9 C/ Audit Rule 80(3) makes it mandatory to accounts get audited for those tax payers whose turn over is above 2 Crores and file GSTR 9C Section 35(5) says that accounts can be audited by Chartered Accountant or Cost Accountant

  50. GSTR 9 C/ Audit GSTR 9C can be filed only if GSTR 9/9A is filed GSTR-9C has two parts A and B

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