GSTR 9-the things you must know before filing!

As the deadline for filing Form GSTR-9, the annual GST return for the financial year 2023-24, approaches on 31st December 2024, it is crucial for taxpayers to remain up-to-date with the latest amendments and compliance requirements introduced for this form.

Given the evolving GST framework and the importance of accurate reporting, taxpayers must familiarize themselves with the key aspects of filing GSTR-9 to ensure timely and error-free submission.

In this context, let us delve into the critical points that taxpayers should keep in mind while preparing and filing their GST annual returns.

FAQs > About Form GSTR-9  

1. What is Form GSTR-9?

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created, etc. in this return.

2. Who needs to file an Annual Return in Form GSTR-9?

Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including a SEZ unit or SEZ developer, and the taxpayers who have withdrawn from the composition scheme to normal taxpayers at any time during the financial year.

Note:

• Composition taxpayers can file Annual Returns in Form GSTR-9A.
• Annual Return is not required to be filed by casual taxpayers / Non Resident taxpayers / ISD/ OIDAR Service Providers.

3. What is the difference between Form GSTR-9 and Form GSTR-9C?

Form GSTR-9 is required to be filed by every person registered as a normal taxpayer. However, certain classes of taxpayers may be exempted from filing Form GSTR-9 by way of Notifications issued by the Government of India from time to time.
Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by the Government of India from time to time. Such taxpayers are required to furnish reconciliation statements in Form GSTR 9C.

4. Is it mandatory to file Form GSTR-9?

Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers. It may, however, be made optional for taxpayers having AATO up to a certain threshold, from time to time. For FY 2023-24, the registered person whose aggregate turnover in the financial year 2023-24 exceeds Rs. 2 Crores is required to file Form GSTR 9 mandatorily. Persons having turnover up to Rs. 2 Crores can file it voluntarily.

5. I am a regular/ normal taxpayer for the part period and a composition taxpayer for the part period during the financial year. Do I need to file Form GSTR-9 or Form GSTR-9A?

You are required to file both Form GSTR-9 and Form GSTR-9A, for the respective periods.

The period during which the taxpayer remained as a composition taxpayer, Form GSTR-9A is required to be filed. And, for the period for which the taxpayer is registered as a normal taxpayer, Form GSTR-9 is required to be filed.

For example: If the taxpayer had opted for the Composition scheme from 1^st April to 31^st December, then Form GSTR-9A is required to be filed for this period. And, if the taxpayer had opted out of the composition scheme and registered as a normal taxpayer during the period say 1^st January to 31^st March, then for this period Form GSTR-9 is required to be filed.

6. I got my registration canceled in the financial year. Can I file Form GSTR-9?

Yes, the annual return needs to be filed even if the taxpayer has his registration canceled during the said financial year.  

7. I have opted for a composition scheme in the financial year. Do I need to file Form GSTR-9?

Taxpayers who have opted for the composition scheme need to file Form GSTR-9 for the period during which they were registered as normal taxpayers.

8. I opted out of the composition scheme in the financial year. Do I need to file Form GSTR-9?

Taxpayer who have opted out from the composition scheme during the relevant financial year is required to file Form GSTR-9 for the period they paid the tax at normal rates.

9. What are the pre-conditions for filing Form GSTR-9?

Pre-conditions for filing of Form GSTR-9 are:

• Taxpayers must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
• The taxpayer has filed all applicable returns i.e. Form GSTR-1/IFF and Form GSTR-3B of the relevant financial year before filing the Annual Return.

10. Can I file nil Form GSTR-9?

Nil Form GSTR-9 can be filed for the Financial year if you have: -

• NOT made any outward supply (commonly known as a sale); AND
• NOT received any goods/services (commonly known as purchase); AND
• NO other liability to report; AND
• NOT claimed any credit; AND
• NOT claimed any refund; AND
• NOT received any order creating demand; AND
• There is no late fee to be paid etc.

11. From where can I as a taxpayer file Form GSTR-9?

Navigate to Services > Returns > Annual Return to file Form GSTR-9.

12. When do I need to file Form GSTR-9?

The due date for filing Form GSTR-9 for a particular financial year is 31st December of the subsequent financial year or as extended by the Government through notification from time to time.

13. Can the date of filing of Form GSTR-9 be extended?

Yes, the date of filing of Form GSTR-9 can be extended by the Government through notification.

14. Form GSTR-9 return is required to be filed at the entity level or GSTIN level?

Form GSTR-9 return is required to be filed at GSTIN level i.e. for each registration. If a taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file an annual return for each registration separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.

15. I have not filed all my applicable return(s)/ statement(s) during the financial year. Still, can I file an Annual return without filing those applicable return(s)/ statement(s)?

No. You cannot file a return in Form GSTR-9 without filing Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant financial year.

16. In which tables of Form GSTR-9, the details are required to be provided?

Details are required to be provided in Form GSTR-9 in the following tables:

1. 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year

2. 5. Details of Outward supplies made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made during the financial year

3. 6. Details of ITC availed during the financial year: To enter/ view the summary of ITC availed during the financial year

4. 7. Details of ITC reversed and Ineligible ITC for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year

5. 8. Other ITC-related information: To enter/ view the ITC availed during the financial year

6. 9. Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year

7. 10,11,12&13 Details of the previous Financial Year's transactions reported in the next Financial Year: To enter/ view the summary of transactions reported in the next financial year

8. 14. Differential tax paid on account of declaration in tables no. 10 & 11: To enter/ view the total tax paid on transactions reported in the next financial year

9. 15. Particulars of Demands and Refunds: To enter/ view particulars of demands and refunds during the financial year

10. 16. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis: To enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis

11. 17. HSN-wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year

12. 18. HSN-wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year

17. Do I need to provide/ update details in all the tables in Form GSTR-9 before filing?

You are required to provide/ update details only in those tables which are relevant to your business.

18. Which tables in Form GSTR-9 has auto-populated data from filed Form GSTR-1 and Form GSTR-3B?

Below tables in Form GSTR-9 has auto-populated data, from already filed Form GSTR-1 and Form GSTR-3B of the relevant financial year:

• 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable
• 5. Details of Outward supplies made during the financial year on which tax is not payable
• 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
• 6G- Input Tax credit received from ISD
• 6K- Transition Credit through TRAN-I (including revisions if any)
• 6L- Transition Credit through TRAN-II
• Details of tax paid as declared in returns filed during the financial year

19. Which table in Form GSTR-9 has auto-populated data from Form GSTR-2A/2B?

The below table in Form GSTR-9 has auto-populated data, from Form GSTR-2A of the relevant financial year:

• Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)

From FY 2023-24 onwards, this table is auto-populated from GSTR 2B instead of GSTR 2A.

20. Can I edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9?

Yes, you can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:

• Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
• Table no. 8A: ITC as per GSTR-2A/2B (Table 3 & 5 thereof)
• Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column)

21. Can I enter two-digit codes for HSN in Form GSTR-9?

From the financial year 2021-22 onwards, it's mandatory to report the HSN Summary for Outward Supplies (your sales) in Table 17 of GSTR-9.

• Taxpayers with a turnover above Rs.5 crores must report HSN codes at a 6-digit level.
• For those with a turnover up to Rs.5 crores, reporting is at a 4-digit level for B2B supplies.

22. Can I enter a negative amount in Form GSTR-9?

Yes, you can enter a negative amount in Form GSTR-9.

23. Can I download the system computed values of Form GSTR-9?

Yes, taxpayers can download the system-computed values for Form GSTR-9 in PDF format. This will help the taxpayer to use it for reference while filling out Form GSTR-9.

24. Can I change the details after clicking on the ‘Proceed to File" button?

Yes. You can change/edit the details before filing of Form GSTR-9 return. However, the auto-populated data will not be editable in the following fields.

• Table no. 6A: Total amount of input tax credit availed through Form GSTR-3B (sum total of Table 4A of Form GSTR-3B)

• Table no. 8A: ITC as per Form GSTR-2B (Table 3 & 5 thereof).

• Table no. 9 (Except tax payable column)

25. What happens after the COMPUTE LIABILITIES button is clicked?

After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is a delay in filing of annual return beyond the due date.

26. Is there any late fee for late filing of Form GSTR-9?

Yes, there is a late fee for filing Form GSTR-9 beyond the due date.

27. When "Late fee payable and paid" tile in Form GSTR-9 get enabled?

Once the status of Form GSTR-9 is Ready to File and liabilities are calculated 19. Late fee payable and paid tile gets enabled for filing of Form GSTR-9 by the taxpayer.

28. Can I file a Form GSTR-9 return without paying a late fee (if applicable)?

No. You can’t file Form GSTR-9 without payment of a late fee for Form GSTR-9 if the same is filed after the due date.

29. Is there any option to make payment other than a late fee (if applicable) in Form GSTR-9?

After filing your return in Form GSTR-9, you will get a link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment can be made using Form GST DRC-3 functionality only through the utilization of Electronic Cash Ledger.

30. In Form GSTR-9, can additional liability not reported earlier in Form GSTR-3B be declared?

Yes, additional liability not reported earlier at the time of filing Form GSTR-3B can be declared in Form GSTR-9. The additional liability so declared in Form GSTR-3B is required to be paid through Form GST DRC-03.

31. Can I claim or report any unclaimed ITC through Annual Return?

No. You cannot claim ITC through Form GSTR-9.

32. What do I need to do if the available cash balance in the Electronic Cash Ledger is less than the amount required to offset the liabilities?

Available cash balance as of date in the Electronic Cash Ledger is shown to the taxpayer in the "Cash Ledger Balance" table. If the available cash balance in the Electronic Cash Ledger is less than the amount required to offset the liabilities, then the additional cash required to be paid by the taxpayer is shown in the "Additional Cash Required" column. You may create a challan for the additional cash directly by clicking on the CREATE CHALLAN button.

33. When "FILE GSTR-9" button gets enabled?

The file button gets enabled only if you have-

• No ‘Additional cash (which) is required’ to pay for late fees, if any.
• Click on the ‘Preview Draft GSTR-9 PDF’ button to review the details entered.
• Click on the declaration check box and select authorized signatory details from the drop-down list.

34. Do I need to click the "Preview Draft GSTR-9 Excel" button to enable the "FILE GSTR-9" button?

It is not mandatory to click on the "Preview Draft GSTR-9 Excel" button to enable the "FILE GSTR-9" button for filing returns.

35. What are the modes of signing Form GSTR-9?

You can file Form GSTR-9 using DSC or EVC.

(a) Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet, or to sign certain documents digitally. In India, DSC is issued by authorized Certifying Authorities.

The GST Portal accepts only PAN-based Class II and III DSC.

(b) Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of the Authorized Signatory filled in part A of the Registration Application.

36. I am getting a warning message that records are under processing or processed with an error while filing Form GSTR-9. What do I do?

In case, records (or data as submitted while filing Form GSTR-9) are processed with error or are under processing at the back end, a warning message is displayed. If records are still under processing, wait for processing to be completed at the back end. For records that are processed with errors, go back to Form GSTR-9 and take action on those records to make corrections.

37. Can I preview Form GSTR-9 before filing?

Yes, you can view/download the preview of Form GSTR-9 in PDF and Excel format by clicking on the ‘PREVIEW DRAFT GSTR-9 (PDF)' and ‘PREVIEW DRAFT GSTR-9 (EXCEL)' buttons before filing Form GSTR-9 on the GST Portal.

38. Can I revise the Form GSTR-9 return after filing?

No, you cannot revise Form GSTR-9 return after filing.

39. What happens after Form GSTR-9 is filed?

After Form GSTR-9 is filed:

• ARN is generated on successful filing of the return in Form GSTR-9.
• An SMS and an email are sent to the taxpayer on his registered mobile and email id.
• Electronic Cash Ledger and Electronic Liability Register Part-I will get updated on the successful set-off of liabilities (Late fee only).
• Filed form GSTR-9 will be available for view/download in PDF and Excel format.

‍Conclusion

Filing Form GSTR-9 is an essential step in ensuring GST compliance and understanding the nuances of this process can save you time and effort. By addressing the key queries and clarifying common doubts, this FAQ guide aims to simplify the filing procedure and help you avoid errors or penalties. Remember, the accurate submission of Form GSTR-9 is crucial for maintaining transparency in your business operations and staying compliant with the tax authorities.

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