The GST portal provides facility to the registered taxpayers to file GSTR-9.
All Normal taxpayers (including SEZ units and SEZ developers) are required to file an annual return in Form GSTR-9 irrespective of the turnover of an entity.
A taxpayer must report the following details for the financial year in the annual return:
Who must file GSTR-9?
There can be 3 cases in which a taxpayer is required to file GSTR-9 for a financial year:
Example: Mr.A (registered under VAT previously) had registered under GST on 1st October 2017 as a normal taxpayer. He then opted for the composition scheme on 1st January 2018. Mr. A will now have to file the following returns:
However, the following persons are not required to file GSTR- 9:
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.
Click on all the three tabs to download:
The downloaded summaries will help taxpayers with the details to be provided in various tiles of GSTR-9.
Step 3: Enter requisite details in various tables for the financial year
A. Tile: Details of advances, inward and outward supplies made during the financial year on which tax is payable- Table 4N
1. Click on the tile. The details will be auto-populated on the basis of information provided in GSTR-1 and GSTR-3B.
2. 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.
3. Click ‘Yes’ to accept the details.
4. A confirmation will pop up displaying ‘Save request is accepted successfully’.
5. 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:
Note: A taxpayer can edit the auto-populated details (i.e., the details flowing in from GSTR-1 and GSTR-3B), except for Table No. 6 (O), 8(A) and 9.
Step 4: Preview draft GSTR-9 in excel or PDF format
A taxpayer can preview the form in PDF/Excel format
-For preview in PDF format:
1. Click Preview GSTR-9 (PDF) on the GSTR-9 dashboard.
2. A draft will be downloaded and on the review of the same if the taxpayer feels that any changes are required, then the same can be performed by making changes to GSTR-9 online and then regenerate the draft.
-For preview in 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.
Note: GSTR-9 cannot be filed until the late fee if applicable, is paid off.
A taxpayer should again preview the draft GSTR-9 in PDF/Excel format by following the same steps as mentioned in Step 4. Reviewing the file again is a must because now it will reflect the details of late fees paid and payable.
Step 6: Proceed to file GSTR-9
1. In case, the records are processed with any error the taxpayer will receive a warning message which can be resolved by re-visiting the form and making corrections in tables reflecting the errors.
2. A taxpayer can make any additional payment through Form DRC-03 if any. The link will be displayed on the successful filing of the return.
3. Once the Annual Return is filed, an ARN will be generated. The taxpayer gets a confirmation message via SMS and email for the successful filing of the return.
4. GSTR-9 cannot be revised after filing. There is no possible way of rectifying the errors made in Annual returns.