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How do I file my GSTR 9 online?

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How do I file my GSTR 9 online?

1 Answer

  1. This answer was edited.


    Step 1: Login and navigate to GSTR-9 Login to GST Portal and go to ‘Returns Dashboard’ and click ‘Annual Return’.
    Select the ‘Financial Year’ on the ‘File Annual Returns’ page. An important message will pop up detailing the steps to be performed for the Online/Offline filing of GSTR-9. Click ‘Prepare Online’.

    Step 2: Answer a questionnaire to choose between a NIL return or an annual return with data
    Choose whether you want to file Nil return for the financial year by clicking ‘Yes’ or ‘No’. Select ‘Yes’ only if all of the below criteria are satisfied.
    >No outward supply
    >There is no receipt of goods/services
    >No other liability to report
    >Not claimed any credit
    >No refund claimed
    >No demand order received
    >Late fees not required to be paid
    If you choose ‘Yes’ to file NIL returns, then click on ‘Next’ to Compute Liabilities and file a NIL GSTR-9.
    If you choose ‘No’ to NIL returns, click on ‘Next’, a page ‘GSTR-9 Annual Return for normal taxpayers’ is displayed. It will contain various tiles for which details must be filled.
    Click on all the three tabs to download GSTR- 9 System Computed Summary, GSTR-1 Summary, GSTR-3B Summary

    Step 3: Enter requisite details in various tables for the financial year
    Tile: Details of advances, inward and outward supplies made during the financial year on which tax is payable- Table 4N
    Click on the tile. The details will be auto-populated on the basis of information provided in GSTR-1 and GSTR-3B.
    Edit the cells or enter the tax values. If the details vary +/- 20% from the auto-populated details then the cells will be highlighted and a confirmation message will pop up asking if you want to proceed despite deviation.
    Click ‘Yes’ to accept the details.

    A confirmation will pop up displaying ‘Save request is accepted successfully’.
    Go back to the ‘GSTR-9 Dashboard’. The 4N tile will be updated. Similarly, for the rest of the tables mentioned below, fill in the required information and follow the same steps to save the data:
    >Details of outward supplies made during the financial year on which tax is not payable- Table (5M)
    >ITC availed details during the financial year – Table 6(O)
    >Details of ITC reversed and Ineligible ITC for the financial year – Table 7(I)
    >Other ITC related information – Table 8(A)
    >Details of tax paid as declared in returns filed during the financial year –Table 9
    >Details of the previous Financial Year’s transactions reported in the next Financial Year – Table 10, 11, 12 & 13
    >Differential tax paid on account of declaration- Table 10 & 11
    >Particulars of Demands and Refunds- Table 15
    >Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis –Table 16
    >HSN wise summary of Outward Supplies- Table 17
    >HSN wise summary of Inward Supplies –Table 18

    Step 4: Preview draft GSTR-9 in excel or PDF format, a taxpayer can preview the form in PDF/Excel format

    Step 5: Compute liabilities and late fees
    On clicking compute liabilities, GST portal will process all the details provided in various tables. It also calculates late fees if there is a delay in filing return. After some time a confirmation message will be displayed for you to proceed with filing. The taxpayer can make the payment from the funds available in the electronic cash ledger. In case, the funds are low in the cash ledger the additional payment can be made via Netbanking, over the counter or via NEFT/RTGS by creating an additional payment challan.

    Step 6: Proceed to file GSTR-9
    >Select the declaration check box and then select the ‘Authorised Signatory’.
    >Click ‘File GSTR-9’.
    >A page will be displayed for Submitting Application with two options for filing.
    >File with DSC: Taxpayer has to browse and select the certificate. Sign and submit.
    >File with EVC: An OTP will be sent to the registered email ID and mobile number. Validate the OTP. Upon successful validation, the status of the return changes to ‘Filed’.

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