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What is GSTR-9?
GSTR-9 is an annual return that GST-registered taxpayers must file each financial year. It includes a summary of outward and inward supplies, taxes paid, input tax credit claimed, and other related details under all GST returns filed during the year.
What are the Objectives of Filing GSTR-9?
- Compliance Check: Ensures the taxpayer has complied with all GST provisions.
- Reconciliation: Helps in matching the data declared in monthly/quarterly returns with annual figures.
- Transparency: Promotes accuracy and transparency in GST filings.
Who Needs to File GSTR-9?
- Regular taxpayers under GST (including SEZ units and SEZ developers).
- Taxpayers whose aggregate turnover exceeds ₹2 crore in a financial year (mandatory audit under GSTR-9C also applicable).
- Exclusions: Composition taxpayers, casual taxable persons, input service distributors (ISDs), and non-resident taxable persons.
What is the Turnover Limit for GSTR-9?
- Filing GSTR-9 is mandatory for businesses with turnover above ₹2 crore.
- Businesses with turnover up to ₹2 crore can opt for voluntary filing.
- GSTR-9 (annual return)
How to File GSTR-9? (Step-by-Step Guide)
- Login to the GST portal.
- Go to Returns Dashboard → Select Financial Year.
- Click on GSTR-9 → Choose Prepare Online / Offline.
- Fill in auto-populated fields and manually enter missing details.
- Save and Preview return.
- Use DSC or EVC to file the return.
- Download Acknowledgement Receipt.
What is the Format of GSTR-9?
GSTR-9 is divided into six parts and 19 tables:
- Part I: Basic details (GSTIN, legal name, trade name)
- Part II: Details of outward and inward supplies declared
- Part III: Input tax credit (ITC) details
- Part V: Transactions of previous financial year declared in the current year
- Part VI: Other information like demands, refunds, late fees
What Documents Are Required for GSTR-9?
- GST returns filed (GSTR-1, GSTR-3B)
- Purchase and sales register
- Input tax credit ledger
- Expense ledger
- Reconciliation statements
- GST payment challans
- Financial statements (P&L, balance sheet)
What is the Due Date to File GSTR-9?
- The due date is 31st December of the following financial year unless extended by CBIC.
- For FY 2023-24, the due date is 31st December 2024 (tentatively).
Conclusion
GSTR-9 is a critical part of GST compliance, providing an overview of a taxpayer’s annual GST activities. Ensure accuracy in data reconciliation and submit the return within the due date to avoid penalties. If you're unsure, seek help from a GST expert or CA to avoid discrepancies.
Frequently Asked Questions
1.Who needs to file annual returns in form GSTR -9?
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Generally, all taxpayers registered under GST are required to file the annual return in Form GSTR-9.
However, there are certain exceptions:
- Taxpayers who have opted for the composition scheme: They need to file Form GSTR-9A (though this has been made optional for certain financial years).
- Casual Taxable Persons
- Input Service Distributors
- Non-resident taxable persons
What Is the difference between GSTR-9 and GSTR-9c ?
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The key difference between Form GSTR-9 and Form GSTR-9C lies in their purpose, applicability, and the level of detail they require:
Form GSTR-9 (Annual Return):
- Purpose: It is an annual return that provides a consolidated summary of all the monthly or quarterly GST returns (GSTR-1, GSTR-2A/2B, and GSTR-3B) filed during a financial year. It captures details of outward and inward supplies, taxes paid, refunds claimed, and input tax credit (ITC) availed. Think of it as an overview of the entire year's GST transactions.
- Applicability: Generally, all taxpayers registered under GST are required to file GSTR-9, except for those specifically exempted (like composition scheme taxpayers, casual taxable persons, etc.). However, filing has been made optional for taxpayers with an aggregate annual turnover of up to ₹2 crore for certain financial years. Always check the latest notifications for the applicable financial year.
- Details: It requires a summary-level reporting of the year's transactions, consolidated from the periodic returns. While it doesn't require invoice-level details, accurate consolidation and reconciliation with the taxpayer's books are crucial.
- Certification: It is self-certified by the taxpayer.
Form GSTR-9C (Reconciliation Statement):
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- Purpose: It is a reconciliation statement that compares the figures declared in the annual return (GSTR-9) with the audited annual financial statements of the taxpayer. Its aim is to reconcile any differences between the GST returns and the financial records.
- Applicability: It is mandatory for taxpayers whose aggregate annual turnover exceeds ₹5 crore during a financial year. They need to file GSTR-9C along with their GSTR-9 and a copy of their audited annual accounts. For taxpayers with turnover between ₹2 crore and ₹5 crore, filing GSTR-9C was made optional for certain financial years. Again, refer to the latest notifications.
- Details: GSTR-9C requires a detailed reconciliation of the gross and taxable turnover, tax paid, and input tax credit (ITC) as per the GST returns and the audited financial statements. It also requires the taxpayer to report the reasons for any discrepancies identified during this reconciliation.
- Certification: It needs to be self-certified by the taxpayer (the requirement for certification by a Chartered Accountant or Cost Accountant has been removed from FY 2020-21 onwards).
Here's a table summarizing the key differences:
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Here's a table summarizing the key differences:
| Feature | Form GSTR-9 (Annual Return) | Form GSTR-9C (Reconciliation Statement) |
|---|---|---|
| Nature | 11th of next month | Reconciliation Statement |
| Purpose | Summary of annual GST transactions | Reconciliation of GSTR-9 with audited financial statements |
| Applicability | Generally all registered taxpayers (with exceptions) | Taxpayers with annual turnover exceeding ₹5 crore (currently) |
| Turnover Limit | Threshold for mandatory filing (currently > ₹2 crore) | Mandatory if turnover > ₹5 crore (currently) |
| Basis of Data | Consolidated from periodic GST returns | Comparison between GSTR-9 and audited financial statements |
| Level of Detail | Summary level | Detailed reconciliation of specific parameters |
| Certification | Self-certified | Self-certified |
| Filing Obligation | Usually a standalone filing (if applicable) | Annual (Turnover > ₹5 Cr) |
Tip: JSON files can be viewed using the GST Offline Tool available on the portal.
