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FAQs about Form GSTR 9

1. What is Form GSTR 9?

GSTR 9 is a form used for filing annual returns, i.e. it is filed once every financial year. All registered taxpayers and SEZ units and developers are required to file form GSTR 9. Details of sales, purchases, claimed ITC, claimed refund, demand created, etc. are to be furnished by taxpayers in this form. These details are to be filed for the period of July to March of the said financial year. In case, a taxpayer gets registration after July 1st of the financial year, s/he will be required to provide details from the date when registration became effective till March 31st of the financial year.

2. Who is required to file Form GSTR 9?

All registered normal taxpayers and SEZ units and developers are required to file form GSTR 9 irrespective of their annual turnover. Taxpayers who have withdrawn themselves from the composition scheme and become normal taxpayers are also required to file annual returns. However, taxpayers under the composition scheme are required to furnish their annual returns in the both Forms GSTR 9 and 9A . NRIs, casual taxpayers, and ISD taxpayers are not required to file their annual returns.

3. How are forms GSTR 9 and GSTR 9C different?

GSTR 9 form is to be filed by all registered normal taxpayers regardless of their annual turnover. But, GSTR 9C form is to be furnished by all registered taxpayers who have had an annual turnover of over Rs. 2 crores in the particular financial year. The taxpayers filing GSTR 9C are required to get their accounts audited by professionals like Chartered or Cost Accountants. As per the CGST Act Section 44(2), a copy of the audited accounts is to be submitted to the government along with the reconciliation statement.

4. Is filing GSTR-9 mandatory?

Yes, filing annual returns in form GSTR 9 is mandatory for all registered taxpayers who come under the normal scheme.

5. If a taxpayer has been a composition taxpayer for one part of the financial and a normal taxpayer for the other part of the financial year, is s/he required to file GSTR 9 or GSTR 9A?

A taxpayer who has been a composition taxpayer and a normal taxpayer for different parts of the financial year is required to file both forms GSTR 9 and GSTR 9A for the respective periods. Such a taxpayer should furnish form GSTR 9 for the period s/he was a regular taxpayer, and form GSTR 9A for the period s/he was a composition taxpayer in the said financial year.

6. Can a taxpayer file GSTR 9 in case his/her registration got cancelled for the respective financial year?

Yes, Form GSTR 9 is to be filed by the taxpayer even if his/her registration was cancelled during the respective financial year.

7. If a taxpayer opts for the composition scheme during a financial year, is s/he required to file GSTR 9?

Every taxpayer who has opted for the composition scheme during the financial year is required to furnish GSTR 9 for the time period for which s/he was a normal taxpayer.

8. If a taxpayer opts out of the composition scheme during a financial year, is s/he required to file GSTR 9?

Every taxpayer who has opted out of the composition scheme during the financial year is required to furnish GSTR 9 for the time period for which s/he has been a normal taxpayer.

9. What are the requirements to furnish Form GSTR 9?

The following are the requirements to file GSTR 9:

  • The taxpayer is required to have an active GSTIN in that particular financial year even if s/he is a normal taxpayer for just one day.
  • All relevant and applicable returns – such as forms GSTR 1 and GSTR 3B – should have been filed by the taxpayer before filing GSTR 9.

10. Can a taxpayer file Nil Form GSTR 9?

A taxpayer can file Nil Form GSTR 9 for a particular financial year only if:

  • The taxpayer has not made any sale or outward supply,
  • The taxpayer has not purchased or received any goods or services,
  • The taxpayer has not claimed any Input Tax Credit (ITC),
  • The taxpayer has not claimed any refund,
  • The taxpayer has not received an demand creating order, and
  • The taxpayer has no late fee payment which is due.

11. What is the procedure for taxpayers file GSTR 9 online?

Taxpayers can file GSTR 9 online by following these steps:

Step 1 – Go to the GST portal

Step 2 – Click on ‘Services’

Step 3 – Select ‘Returns’

Step 4 – Then click on ‘Annual Return’ to file ‘Form GSTR 9’ and file the returns.

12. Can GSTR 9 be filed offline?

No, as of now, annual returns in form GSTR 9 can only be filed online. However, the government will soon release the offline method to file form GSTR 9.

13. What is the due date for filing Form GSTR 9?

The last date to furnish GSTR 9 is December 31st of the financial year immediately succeeding the financial year for which annual returns are being filed. However, in case the government notifies an extension in the due date, GSTR 9 can be filed accordingly.

14. Can the due date for furnishing GSTR 9 be extended?

Yes, the government can extend the last date for filing GSTR-9 by releasing a notification for the same.

15. Should GSTR 9 be filed at the GSTIN level or the entity level?

The form GSTR 9 should be filed at the GSTIN level (for every registration made under GST). Certain taxpayers may have more than one GSTIN under the same PAN in one or more States. Such taxpayers are required to furnish GSTR 9 separately for each GSTIN registered under the normal scheme during the financial year.

16. Can GSTR 9 be filed by taxpayers who have not filed the applicable returns and statements for the respective financial year?

No, GSTR-9 cannot be filed without filing the applicable returns in forms GSTR-1 and GSTR-3B for the respective financial year.

17. What are the details to be provided in the tables of Form GSTR 9?

Details are to be provided in the tables of Form GSTR-9 are as follows:

  • Details of advances, inward supplies, and outward supplies made during the financial year on which tax is payable
  • Details of outward supplies made during the financial year on which tax is not payable
  • Details of Input Tax Credit availed during the financial year
  • Details of reversed and ineligible ITC for the financial year
  • Other information related to ITC
  • Details of paid tax as declared in returns filed in the financial year
  • Details of transactions taken place in previous financial year reported in the next financial year
  • Differential tax paid based on declaration in tables 10 and 11
  • Demands and Refunds Particulars
  • Supplies received from composition taxpayers, deemed supplies by job workers, and goods sent based on approval
  • Summary of outward supplies in the order of their HSN and SAC
  • Summary of inward supplies in the order of their HSN and SAC

18. Are taxpayers required to provide and update details in all tables of the form GSTR 9?

Taxpayers only have to provide details in only those tables of GSTR-9 which are relevant to their situation and business.

19. What are the tables in GSTR 9 which are auto-populated based on details furnished in GSTR 1 and GSTR 3B?

The tables in GSTR-9 which are auto-populated based on details furnished in GSTR-1 and GSTR-3B are:

  • Table 4: Details of advances, inward supplies, and outward supplies made during the financial year on which tax is payable
  • Table 5: Details of outward supplies made during the financial year on which tax is not payable
  • Table 6A: Total amount of ITC availed through GSTR-3B
  • Table 6G: ITC received from ISD
  • Table 6K: Transition credit through TRAN-I
  • Table 6L: Transition credit through TRAN-II
  • Table 9: Details of paid tax as was declared in returns GSTR-1 and GSTR-3B filed during the particular financial year.

20. What are the tables in GSTR 9 which are auto-populated based on details furnished in GSTR 2A?

The table in GSTR-9 which is auto-populated based on details furnished in GSTR 2A is Table 8A which has details of ITC as furnished in GSTR-2A.

21. Can the details auto-populated from GSTR 1 and GSTR 3B be edited by the taxpayer in GSTR 9?

Yes, auto-populated details can be edited by taxpayers in GSTR-9, except those furnished in the following tables:

  • 6A: Total amount of ITC availed through GSTR-3B
  • 8A: Details of ITC as furnished in GSTR-2A
  • Table 9: Details of paid tax as was declared in returns GSTR-1 and GSTR-3B filed during the particular financial year (except for the column ‘tax payable’).

22. Can system computed values of GSTR 9 be downloaded by taxpayers?

Yes, system computed values can be downloaded in PDF format by taxpayers as a reference while filing GSTR-9.

23. Will a consolidated summary of returns filed in GSTR 1 be provided for the financial year?

Yes, a consolidated summary for all returns filed in GSTR 1 can be downloaded in PDF format for the respective financial year. The summary can be downloaded by following these steps:

Step 1 – Go to the GST portal

Step 2 – Click on ‘Services’ and select ‘Returns’

Step 3 – Then click on ‘Annual and then select ‘Form GSTR 9 (Prepare Online)’

Step 4 – Then click on ‘Download GSTR 1 Summary (PDF)’.

24. Will a consolidated summary of returns filed in GSTR 3B be provided for the financial year?

Yes, a consolidated summary for all returns filed in GSTR-3B can be downloaded in PDF format for the respective financial year. The summary can be downloaded by following these steps:

Step 1 – Go to the GST portal

Step 2 – Click on ‘Services’ and select ‘Returns’

Step 3 – Then click on ‘Annual Return’ and then select ‘Form GSTR-9 (Prepare Online)’

Step 4 – Then click on ‘Download GSTR 3B Summary (PDF)’.

25. Can details be edited after clicking ‘Proceed to File’ while filing returns in GSTR 9?

Yes , details filed in GSTR-9 can be edited after clicking ‘Proceed to File’ tab, except for some auto-populated details which cannot be edited. These are tables:

  • 6A: Total amount of ITC availed through GSTR-3B
  • 8A: Details of ITC as furnished in GSTR-2A
  • Table 9: Details of paid tax as was declared in returns GSTR-1 and GSTR-3B filed during the particular financial year (except for the column ‘tax payable’).

26. What happens after clicking the ‘Compute Liabilities’ tab?

Clicking the ‘Compute Liabilities’ tab will start processing the provided details at the back end on the GST portal. If there is any late fee due on the taxpayer, it will be computed in case of a delay in filing GSTR-9.

27. Does a delay in filing GSTR 9 attract any late fee?

Yes, a delay in filing GSTR-9 beyond the due date will attract a late fee as a penalty.

28. When the tab ‘Late fee is payable and paid’ enabled in GSTR-9 form?

The tab ‘Late fee is payable and paid’ in GSTR-9 form is enabled when the status of the filing process changes to ‘Ready to File’ and liabilities are calculated.

29. Can GSTR-9 be filed by taxpayers without paying any applicable late fee?

No, GSTR-9 cannot be filed by a taxpayer without paying the applicable late fee, if the returns are being filed after the due date.

30. Are there options other than the late fee to pay for the delay in filing GSTR-9?

Once GSTR-9 is filed, the taxpayer will be provided with a link to GST DRC-03 form for payment of tax. This form can be used to make any additional payment, but only by using the taxpayer’s Electronic Cash Ledger.

31. Can an additional liability, which has not been reported in GSTR-3B, be declared by the taxpayer in GSTR-9?

Yes, any additional liability which has not been reported in GSTR-3B can be declared by the taxpayer in GSTR-9. The taxpayer will have to make payment of such an additional liability through Form GST DRC-03.

32. Can any unclaimed ITC be reported or claimed by a taxpayer through GSTR-9?

No, ITC cannot be claimed or reported by a taxpayer through GSTR-9.

33. What are other ways to set off liabilities in case the cash balance in the taxpayer’s Electronic Cash Ledger is less than the required amount?

The taxpayer can find the cash balance in his/her Electronic Cash Ledger in the ‘Cash Ledger Balance’ table. In case the available balance is less than the required amount, the taxpayer will have to pay additional cash to fulfill the liabilities. This amount will be shown in the ‘Additional Cash Required’ table. The taxpayer can also create a challan to pay the additional cash required by clicking the ‘Create Challan’ tab.

34. What are the various modes to sign the GSTR-9 form?

GSTR-9 can be signed using an EVC or a DSC:

  • Electronic Verification Code (EVC) is a code which authenticates its user’s identity to the GST portal. The EVC generates and sends and OTP to the user’s registered mobile number or the mobile number of the user’s authorized signatory mentioned in the Part A of the application for user’s registration.
  • Digital Signature Certificate (DSC) is a digital certification of the user’s identity. A DSC is the digital equivalent of the user’s physical certificates. It can be used as an identity proof, the user’s digital signature, or for accessing information and services available online. Certifying Authorities issue DSCs to users in India. Only PAN-based Class II and Class III DSCs are accepted by the GST portal.

35. What action must be taken by the taxpayer if while filing GSTR-9 s/he gets a warning message saying that records are processing or processed with error?

A warning message is sent to the taxpayer if his/her records are processing at the back end or processed with error. If records are processing at the back end then the taxpayer may wait for the processing to complete. If records are processed with error, the taxpayer can return to GSTR-9 and correct the records/details which are causing the error.

36. Can returns filed in GSTR-9 be revised after filing?

No, returns field in GSTR-9 cannot be revised by the taxpayer after they have been filed.

37. Can the taxpayer preview the details furnished in GSTR-9 before filing them?

Yes, the taxpayer can view or download a PDF or Excel sheet of the preview for the details furnished in GSTR-9 before filing it. The same can be done by clicking on ‘Preview Draft GSTR-9 (PDF)’ or ‘Preview Draft GSTR-9 (Excel)’ on the GST portal before filing returns in GSTR-9.

38. Once the taxpayer has filed returns in GSTR-9, what are the events that follow?

Once the returns in GSTR-9 are filed, the following events take place:

  • Upon successful filing of GSTR-9, an ARN is generated
  • The taxpayer is sent an SMS and an email on his/her registered mobile number and email address, respectively
  • Successfully set-off liabilities (late fee) will be updated in the Electronic Cash Ledger and the Electronic Liability Ledger Register Part-I of the taxpayer
  • The GSTR-9 returns successfully filed by the taxpayer will be made available for being viewed or downloaded by the taxpayer as a PDF or an Excel sheet.