GSTR-9 फ़ाइलिंग: सालाना GST रिटर्न

GSTR-9 is the annual GST return filed by every regular GST registered taxpayer. It consolidates all monthly returns (GSTR-1 and GSTR-3B) and quarterly returns filed during the financial year. It has 26 tables covering outward supplies, inward supplies, ITC claimed, tax paid, interest, late fees, and corrections to monthly returns. It must be filed by December 31 of the following financial year under Section 44 of the CGST Act, 2017.

Every person registered under the normal GST scheme must file GSTR-9. This includes: taxpayers registered for the full financial year, taxpayers registered for part of the year, and those who filed any monthly returns during the year. Exempt: composition scheme taxpayers (file GSTR-4), input service distributors (file GSTR-6), persons deducting TDS (file GSTR-7), persons collecting TCS (file GSTR-8), casual taxable persons, and non-resident taxable persons (file GSTR-5).

The due date for GSTR-9 is December 31 of the financial year following the relevant assessment year. For example, GSTR-9 for FY 2024-25 must be filed by December 31, 2025. The GST Council may extend this date through notification, but there is no guaranteed extension. Late filing attracts a per-day late fee that is capped by turnover (see the late fee question below).

Section 47(2) of the CGST Act sets ₹100 per day, capped at 0.25% of turnover in the State/UT, with an equal amount under the SGST/UTGST law. For FY 2022-23 onwards, Notification 7/2023-CT reduces the CGST late fee to ₹25 per day where aggregate turnover is up to ₹5 crore, and ₹50 per day where it is above ₹5 crore and up to ₹20 crore, capped at 0.02% of turnover in the State/UT. Combined with SGST/UTGST, that is ₹50 or ₹100 per day, capped at 0.04%. Above ₹20 crore, the Section 47(2) amounts apply (₹200 per day combined, capped at 0.5%). The fee runs from the day after the due date until the return is filed.

GSTR-3B is a monthly summary return filed every month. GSTR-9 is the annual return that consolidates all 12 monthly returns for the entire financial year. GSTR-9 has 26 detailed tables compared to GSTR-3B's simpler format. It cannot be used to claim missed ITC and cannot be revised once filed. GSTR-3B must be filed by the 20th of each month; GSTR-9 must be filed by December 31.

GSTR-9A was the annual return for composition taxpayers. It was optional for FY 2017-18 and 2018-19 and does not apply from FY 2019-20 onwards. Composition taxpayers now file GSTR-4 as their annual return, due by 30 June after the financial year from FY 2024-25.

GSTR-9C is a reconciliation statement filed with GSTR-9 by a registered person whose aggregate turnover in the financial year exceeds ₹5 crore (Rule 80(3)). It reconciles the turnover, tax and ITC in GSTR-9 with the audited financial statements. Since FY 2020-21 (Notification No. 30/2021-Central Tax) it is self-certified by the taxpayer; a CA or CMA certificate is no longer required.

Only partly. You can declare additional tax liability that was missed during the year, and pay it through Form GST DRC-03 with interest where due. You cannot claim missed ITC through GSTR-9, and GSTR-9 cannot be revised once filed. Corrections of earlier returns are made in later GSTR-1 / GSTR-3B returns within the time allowed by Section 39(9).

Late filing of GSTR-9 attracts a per-day late fee under Section 47(2), reduced for FY 2022-23 onwards by Notification 7/2023-CT: ₹50 per day combined (turnover up to ₹5 crore), ₹100 per day (above ₹5 crore up to ₹20 crore) or ₹200 per day (above ₹20 crore), capped as a percentage of turnover in the State/UT. For example, a 90-day delay at ₹50 per day is ₹4,500, subject to the cap. The fee accumulates until the return is filed. We recommend filing by December 31 to avoid it.

No. GSTR-9C is required only where aggregate turnover for the financial year exceeds ₹5 crore. Below that, only GSTR-9 is filed (where GSTR-9 itself is required).

The test is the aggregate turnover for the whole financial year. If the year's total exceeds ₹5 crore, GSTR-9C is required for that year; a single month's figure does not decide it.

Log in to www.gst.gov.in, go to Returns Dashboard, select the financial year, and click on GSTR-9. You can download the filed return as JSON or PDF. The ARN (Application Reference Number) confirms successful filing. A filed GSTR-9C can be downloaded from the same place.

Key tables in GSTR-9 include: Table 4 (outward supplies), Table 5 (inward supplies from ISD), Table 6 (details of ITC availed), Table 7 (details of ITC reversed), Table 8 (other ITC details), Table 9 (details of imports), Table 10 (details of exempt/nil-rated/non-GST outward supplies), Table 11 (details of debit/credit notes), Table 12 (HSN summary), Table 13 (tax payable and paid), Table 14 (interest and late fees), Table 15 (refund claimed), Table 16 (orders of the Appellate Authority), and more. Each table corresponds to a specific aspect of GST compliance.

Neither, for FY 2019-20 onwards. A composition taxpayer files GSTR-4 as the annual return. GSTR-9A applied only to FY 2017-18 and 2018-19 (and was optional). If you were a regular taxpayer for part of the year, GSTR-9 is filed for that part.

GSTR-9B does not exist as a separate form under GST. The annual forms are GSTR-9 (annual return of regular taxpayers) and GSTR-9C (self-certified reconciliation statement where turnover exceeds ₹5 crore). Composition taxpayers file GSTR-4. GSTR-9A applied only to FY 2017-18 and 2018-19.