Frequently Asked Questions (FAQs) on GSTR-9
Q.1. What is GSTR-9?
Ans. GSTR-9 is a type of GST Return that has to be annually filed by every registered taxpayer under GST. Moreover, this Annual GST Return consists the consolidated information of all the monthly or quarterly returns filed during that particular year.
Q.2. If a taxpayer has shifted his business from Composition to regular or vice-versa in the same financial year, which annual GST return he has to file?
Ans. When the taxpayer shifts his business from composition scheme to regular or vice-versa he has to file separate GST annual return:
- GSTR-9 for the turnover he has earned when he was registered under regular scheme.
- GSTR-9A for the period for which the taxpayer was registered under composition scheme.
At the time of filing these GST Annual return, he has to segregate the turnover received under different period.
Q.3. Can we correct any error between CGST, SGST and IGST in GSTR9 where the gross value of the taxes matches?
Ans. In case if the value of CGST, SGST and IGST interchanges then it cannot be corrected at the time of furnishing GSTR-9. Table 9 of the GSTR9 cannot be amended except the column of tax payable.
Howsoever, the taxpayer can correctly furnish the actual taxes payable under the different head at the time of amending Table9 but this will not automatically adjust the taxes under CGST, SGST, and IGST.
Any shortage of taxes can be paid off either at the time of filing GSTR-3B of the next month or DRC-03. Whereas, the taxpayer shall claim a refund for the excess amount of taxes. Moreover, there will be no interest on the short paid taxes.
Q.4. How to report any incorrect sales such as B2B sales in GSTR-1 was afterwards corrected to B2C sales?
Ans. GSTR-9 Table 4 ask for both the B2B and B2C details of supplies. In such a case, the taxpayer has to report such sale under the head B2C sales as it was wrongly reported in GSTR-1 as B2B supply.
Q.5. Is it possible to claim a refund for the excess outward supplies and taxes paid in GSTR 3B that was correctly declared in GSTR-1?
Ans. As per section 54 of the CGST Act if taxes are incorrectly or excess paid in GSTR-3B the same can be refunded in GSTR-3B or can be adjusted against next month tax payments. Howsoever, the taxpayer cannot claim the refund through GSTR-9. The taxpayer can claim the refund by drafting an application on the GST portal.
Q.6. Do we have to report the Sales in table 4C of GSTR 9 that were originally reported as “With the payment of taxes” that was afterwards corrected as “Without payment of Taxes”?
Ans. In such, a case the taxpayer has to report such a correction in Table 5A of GSTR9 instead of Table 4A.
Q.7. If a Letter of Undertaking had not been executed and the taxpayer has reported the same as “Without Payment of Taxes so shall it be now reported as Exports with payment of Taxes?
Ans. If the taxpayer does not execute the letter of undertaking that it counted as procedural non-compliance. It does not turn the nature of such transaction from the exports “without payment of tax’” to “payment of tax.” Moreover, the taxpayer has to furnish this detail in the Table-5 of GSTR-9 as “Exports without payment of tax.”
Q.8. What details the taxpayer has to furnish in Table 4A, Table 4B and Table 4F?
Ans. The taxpayer has to furnish the reports in
- Table 4A in case the supply is made to any unregistered taxpayer.
- Table 4B in case the supply is made to another registered taxpayer.
- In case when the taxes are paid on the advances and the invoice is not issued for the same Table 4F of GSTR9 Form shall be furnished.
Q.9. What shall be done in case the taxpayer has wrongly reported the Reverse Charge in GSTR-3B?
Ans. In case the taxpayer has wrongly reported the reverse charge in GSTR 3B than in such a case he/she should correctly report the reverse charge in Table 4G of the GSTR9 Form.
Q.10. Is it possible to claim a refund for credit notes issued in FY 2017-18 in the financial year 2018-19?
Ans. No, it is not possible as the incidence of the tax will be transferred to the recipient.
Q.11. I want to ask whether the values of GSTR-3B can be used for furnishing GSTR-9 Form.
Ans. Yes, the taxpayer can use the form GSTR3B to furnish GSTR-9 Form. Moreover, the data is editable except Table 6A that deals with Total amount of ITC claimed/availed.
Q.12. Can the taxpayer report a new credit in GSTR9 Form that has not been availed at the time of filing of GSTR3B form?
Ans. The taxpayer cannot claim the additional credit in GSTR-9 from that was not availed in GSTR3B form.
Q.13. In which Table the difference between ITC details from GSTR 2A and GSTR 3B has to be furnished in the GSTR-9 form?
Ans. The difference between ITC details from GSTR-2A and GSTR-3B has to be furnished in GSTR-9 form under the following two columns:
- Table 8E; where the taxpayer has to furnish the ITC available but not claimed/availed.
- Table 8F: in this head, the taxpayer has to furnish the details regarding the ITC available but ineligible.
Q.14. What will happen if there is a difference of more than 20% in the values such as proposed and claimed ITC?
Ans. Majorly the GSTR-9 Form gets auto-populated from GSTR-1 and GSTR-3B form. However, a taxpayer can edit these auto-populated fields but in case if the deviation in the values is more than 20% then that particular cell will be highlighted with red color. In addition to this, it will show a pop-up message asking “If the taxpayer wants to proceed?”
Q.15. I have not carried any activity relating to the reversal of ITC in the past at the time of furnishing GSTR3B, now my question is what I have to do at the time of filing GSTR-9?
Ans. If you have missed any reversal of ITC in the GSTR3B of the past month then such ITC can be reversed in the subsequent month GSTR3B. In the form GSTR9, same shall be correctly reported in Table-7 as well any excess liability created due to this shall be settled.
Q.16. What shall be done in case if a taxpayers want to furnish the missed outward supply details of GSTR-3B for the previous Financial Year in the current Financial Year?
Ans. In case if a taxpayer has missed any outwards supply in GSTR3B of previous Financial Year then in such a case it can be furnished in the Table-10 of GSTR9 Form. The details of such outward supply must show the net value of debit/credit notes.
Q.17. What is the purpose behind the Table 13 of GSTR9 Form?
Ans. In Table 13 of GSTR-9 Form, the taxpayer has to furnish the ITC of those goods or/and services that were received in the previous FY but availed in the current FY. In simple words, the taxpayer has to mention the ITC availed in the current FY that is related to the previous FY that does not include a reversal.
Q.18. I want to know whether the stock transfers and cross charges under the same PAN included in aggregate turnover?
Ans. As per Subsection 6 of Section 2 CGST Act defines that the term aggregate turnover includes all the inter-state supplies of a person having the same PAN. So, as per this both stock charges and cross charges are included in the aggregate turnover of the person having the same PAN.
Q.19. What will happen if a taxpayer chooses improper HSN and SAC codes at the time of filing GSTR9?
Ans. If a taxpayer chooses wrong HSN and SAC code then, in that case, it will lead to incorrect GST rate. This, in turn, will lead to a change in tax liability. In addition to this buyer’s ITC will also get impacted as per Section 31 of CGST Act that says the taxpayer must show correct HSN/SAC code for all the goods and services.
Q.20. What is the eligibility criteria for furnishing Nil GSTR-9?
Ans. Here are the eligibility criteria for furnishing Nil GSTR-9:
- No inward supply or purchase
- No outward supply or sale
- No other liability to report
- No ITC to claim or claimed
- The taxpayer has not claimed any GST refund
- There is no late fees or demand order to pay
Q.21. Which supply do I have to mention under Table-5F of GSTR-9 Form as it asks to mention no supply in Non-GST supply?
Ans. In Table 5F of the GSTR-9, the taxpayer has to mention those transactions that are neither supply of goods or nor supply of services.
Q.22. In table 15 of GSTR9 which financial years GST refund has to be mentioned?
Ans. In Table 15A of GSTR-9, the taxpayer shall mention those GST Refunds that were claimed between the months of July to March of the next year. In case if the GST Refund is taken after 31st March the same shall not be mentioned in Table 15B.
Q.23. Can a taxpayer edit those fields in GSTR-9 that is auto-populated by the GSTN?
Ans. Yes, a taxpayer can edit these fields in GSTR9 that auto-populated by GST Network and these fields include
- Table 6A: Total amount of ITC claimed through GSTR-3B
- Table 8A: Input Tax Credit according to GSTR-2A
- Table 9: Details of tax paid (except tax payable column)
Q.24. Is it mandatory for the taxpayer to file GSTR-9 even if his registration is cancelled before 31ST March?
Ans. Yes, if a taxpayer is unregistered as on 31st March but was registered anytime between the month of July to March is required to file GSTR-9 for the period during which he was registered.
Q.25. Is GSTR-9A & GSTR-9C similar?
Ans. No, GSTR-9A and GSTR-9B both are different as GSTR-9A is for composition scheme holder where GSTR-9C is the statement of reconciliation between the filed GSTR-9 and the audited annual financial statements.
Q.26. How GSTR-9 & GSTR-9C different from each other?
Ans. GSTR-9 is a type of GST Return which has to file by the regular taxpayer annually whereas GSTR9C is the statement of reconciliation between the filed GSTR-9 and the audited annual financial statements.
Q.27. What shall be done if I have paid GST on the same invoice twice?
Ans. In case if a taxpayer has paid GST on the same invoice type then, in this case, he/she can adjust it in the subsequent month’s GSTR-3B.
Q.28. In case if a taxpayer has 24 branches across India then do he has to file GSTR-9C for all the branches?
Ans. It depends if the turnover per GSTIN exceeds the turnover limit of 2 Crore INR then, in this case, he has to file GSTR-9C GSTIN-Wise.
Q.29. Is it mandatory to provide HSN codes for a turnover that is below 1.5 Crore INR turnover?
Ans. No, it is not compulsory for the taxpayer to provide the HSN Code if his turnover does not exceed 1.5 Crore INR.
Q.30. What is the procedure to rectify the wrongly reported taxable turnover in GSTR-3B?
Ans. In case if the taxpayer has wrongly reported the taxable turnover then the same can be rectified manually at the time of furnishing GSTR-9 Form.
Q.31. If a dealer has only those sales that do not attract GST whose figures were incorrectly furnished and already been cancelled, then in such a case the taxpayer has to file the total Non-GST sale in Annual Return?
Ans. In case if there are sales that do not attract GST then in such a case it is mandatory for the taxpayer or dealer to disclose such details in the GSTR-9 Form.
Q.32. In case if a taxpayer has paid extra tax is there any provision to claim a refund?
Ans. No, a taxpayer cannot claim the refund of such extra paid tax in the GSTR-9 Form as it is a declaration form and no tax or refund can be made with such form.
Q.33. Is there any notification for extending the due date for GSTR-9 that is currently 30th June 2019?
Ans. Right now there is no such notification regarding the extension of GSTR9 due date.
Q.34. What shall be done if Table 8 of GSTR9 Form is showing a negative balance other than Import?
Ans. In the form GSTR-9 the Table 8 will never represent negative balance other than import from SEZ, as Table 8A and Table 8B are auto-populated and negative balance can only arise when the Table 8C balance is more than Table 8A.
Q.35. Do we have to show even exempted goods such as petrol and alcohol in GSTR-9?
Ans. No, the taxpayer does not have to furnish such exempted goods in GSTR-9 Form.
Q.36. I want to know if someone has issued a credit note for an interstate sales returns in March but no interstate supply has been carried out. Tell me how to adjust the liability in GSTR-3B?
Ans. In case if you have a credit note for the same in such scenario you need to carry forward the same to this credit note to next month as the GSTN does not accept negative values.
Q.37. Is there any hack to fix the GSTR-9 warning, such as the difference in GSTR-3B vs. GSTR-1? And how to adjust the same?
Ans. There is no such hack to fix the GSTR-9 warning but you have to make sure that every small detail reported in GSTR-9 Form are supported by proper documentation.
Q.38. What is the turnover to be considered to determine the applicability of GSTR-9C?
Ans. Turnover for GSTR-9C is the turnover as per the audited financial statements of the entity as compared with Turnover declared in GSTR-9.
Q.39. What if a taxpayer files GSTR9 instead of GSTR-9C? How does the GSTN identify such taxpayers?
Ans. The GSTN gets the turnover detail of a taxpayer through the filed GSTR-1 & GSTR-3B and on the basis of this GST identifies and issues a notice for such error.
Q.40. Is it possible to amend GSTR-9?
Ans. No, GSTR9 once filed cannot be amended.
Q.41. How to disclose the details regarding the sales in GSTR-9 if a taxpayer fails to disclose it in GSTR-1 and GSTR-3B?
Ans. A taxpayer has the authority to manually edit the entire GSTR-9 Form excluding some auto-populated fields.
Q.42. Is it important to reconcile the data between GSTR-1 vs Sales Register before filing GSTR-9?
Ans. At the time of filing GSTR-9, it is important for a taxpayer to reconcile all the differences as GSTR-9 cannot be revised or amended. So, it is necessary that the taxpayer manually edit GSTR-9 in case if there is any difference between GSTR1 and Sales register.
Q.43. If a taxpayer pays the tax liability of Financial Year 2017-18 has in March 2019, then do that taxpayer has to report this in GSTR-9?
Ans. In case if the taxpayer pays the tax liability of 2017-2018 Financial Year in March 2019 then in such scenario it shall be reported in Table 9 of GSTR-9.
Q.44. I want to know if a taxpayer can file the current month GSTR-3B without filing the previous return.
Ans. No, there is no such provision, the taxpayer has to file previous month GSTR-3B before filing the current month GSTR-3B.
Q.45. Is there any update in GSTR-9 regarding the ITC for the FY 2017-19?
Ans. Yes, you have to show the ITC claimed in GSTR-9 for the Financial Year 2017-18.
Q.46. If I have filed GSTR-10, now is it necessary to file GSTR-9 still?
Ans. You need to check this in your GST login, if GSTR-9 is available there then you have to file GSTR-9 return or else you need not file the same.
Q.47. I have generated GSTR-9 using a software, shall file it directly?
Ans. Yes, however, it is important to check all the auto-populated details before filing GSTR-9 as it cannot be revised. Moreover, you should always keep in mind that there are certain tables that have to be furnished manually in GSTR-9.
Q.48. What shall be done if I have paid the tax but I have filed GSTR-3B as a nil return?
Ans. In case if you filed the incorrect amount in GSTR-3B or you have missed entering the details in GSTR3B then in such a case you can make manual changes in the GSTR-9.
Q.49. Can a taxpayer correct the discrepancy in advances at the time of filing GSTR-9?
Ans. Yes, In case of discrepancy of advances it can be correct in GSTR-9 form.
Q.50. I want to ask whether I have to mention the SAC Code for outward supplies.
Ans. Yes, you need to mention SAC code for outward supplies in case if your total turnover exceeds the limit of 1.5 Crore INR.
Q.51. What will be the treatment in GSTR-9 if the buyer has carried out any purchase return in FY 2017-18 and the seller has uploaded the Credit Notes in FY 2018-19?
Ans. In this, the GSTR-2A of the buyer will show less ITC in FY 2018-19 for which he has already reduced the Input Tax Credit in Financial Year 2017-18 in his GSTR-3B Return. In this scenario, if the buyer imports the data from the GSTN Table 6 of GSTR-9 Form will show the correct values.
Q.52. Will the GSTR-9 Form gets auto-populated if the turnover of a taxpayer exceeds the limit of 1-5 Crore INR?
Ans. Yes, of course your GSTR-9 Form will get auto-populated but there are certain fields that remains unfilled by the GSTN. So you have to be careful at the time if filing GSTR-9 as it cannot be amended.
The Bottom Line
Considering all these odds, Masters India has introduced GSTR-9 Form in the autoTax GST Software. This will help you to furnish your GSTR-9 Form with in few clicks. Moreover, through this GST Software there will be fewer chances of mistakes as there will be less human intervention at the time of filing GSTR-9.