FAQs on Form GSTR 9 – GST Annual Return

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  • By Taxmann
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  • Last Updated on 7 December, 2022

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1. What is GST Return? 

A return is a statement of details relating to business activity undertaken by the taxable person during a prescribed tax period. A taxable person has a legal obligation to declare his tax liability, furnish details about the taxes paid and file correct, complete and valid return within the due date of filing the returns. GST is a self-assessed destination-based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration.

2. What is the Purpose of Filing GST Returns? 

Filing of GST return is an important tool for:

    1. Compliance verification program of tax administration;
    2. Providing necessary inputs for taking policy decisions;
    3. Management of audit and anti-evasion programs of tax administration;
    4. Finalization of the tax liabilities of the taxpayer within specified period, etc.

3. When does the Statutory requirement to file GST retune trigger? 

When a person becomes liable to register or gets voluntarily registered, then the person applies for the registration within the prescribed period of time. As soon as the person obtains the GST registration number i.e. GSTIN, the person becomes bound to file GST returns. Even the person who has obtained the registration voluntarily under GST is also required to file GST Returns.

4. What is the Scope of the first return and who needs to file it? 

Section 40 under Chapter IX of the GST Act 2017 incorporates the provisions in regard to filing of first return under GST regime. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration. There is no any specific form as such for First Return. However, this is a purpose specific section which stipulates that the details of the period as specified above shall be furnished in his first return (whatsoever may be the form of Return) which the person is going to furnish.

5. Who needs to file GST returns on monthly basis? 

The regular suppliers are required to file GST returns in FORM GSTR 1, 2 and 3 on monthly basis. However, to facilitate the ease of return filing for small and medium businesses with annual aggregate turnover up to INR 5.1 crore such taxpayers may opt to file returns in FORM GSTR 1, 2 and 3 on quarterly basis. There are certain other returns which are required to be filed on monthly basis by specified persons. In case of extension in the due date of any of the aforesaid returns, the taxpayers are supposed to file GSTR 3B on monthly basis along-with the payment of tax. Actually, GSTR 1, 2, 3 and GSTR 3B are two parallel set of GST returns in respect of same tax period.

6. Who are the persons required to file GST returns on a quarterly basis?

    1. Businesses with annual aggregate turnover up to INR 1.5 crore such taxpayers may file quarterly returns in GSTR 1, 2, and 3 but pay taxes on monthly basis by filing GSTR 3B.
    2. GSTR 4 which is applicable for the persons who have opted for the Composition Scheme is also required to be filed on quarterly basis.
    3. A person holding Unique Identification Number (UIN) and claiming refund is also required to furnish GSTR 11 on quarterly basis.

7. Is there any return that is to be filed on a half-yearly basis?

There is no such return in GST which is required to be filed on a half-yearly basis.

8. What is Annual Return and which section elaborates the provisions of annual return? 

Section 44 of the GST Act, 2017 stipulates that every registered person shall furnish an annual return for every financial year.

9. What is the due date of filing an annual return? 

The Annual return is required to be filed electronically on or before the 31st December following the end of relevant financial year.

10. Is there any extension in the due date if filing an annual return? 

The due date for filing annual return has been extended to 31st March, 2019 vide Central Goods and Services Tax (Removal of Difficulties) Order, 2018 – Order No. 1/2018- Central tax dated 11th December 2018. The removal of difficulty order has been used to extend the due date because there is no powers under section 44(1) of the GST Act, 2017 to extend the due date of annual return i.e. the said section provides that every registered person, other than an Input service distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. The difficulty that the electronic system to be developed is at the advanced stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. Therefore, in exercise of the powers conferred by section 172 of the GST Act, 2017, the Central Government, on recommendations of the Council, made the aforesaid Order, to remove the difficulties. The due date for filing annual return has been further extended to 30th June, 2019 vide Central Goods & Services Tax (Third Removal of Difficulties) Order, 2018 – Order No. 3/2018 – Central Tax dated 31st December, 2018. The decision to extend the due date has been taken because the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational.

11. What is the quantum of the late fee applicable on late filing of GSTR 9? 

Late fee will be payable if annual return is filed after the due date. The late fee on late filing of annual return is:

    • INR 100 for every day during which such failure continues.
    • Subject to the maximum of quarter per cent (0.25%) of his Turnover in the State or Union territory.

12. Who is supposed to file an annual return? 

Every registered person shall furnish an annual return for every financial year.

13. Is there any exception from the filing of annual returns? 

Yes. The following persons are not required to furnish annual return as per section 44(1) namely:

    • An Input Service Distributor,
    • A person paying tax under section 51,
    • A person paying tax under section 52 [Please note that such persons are excluded from section 44. However, they are covered under section 52(5). Hence, they are required to file annual return but under the provisions of section 52(5) read with Rule 80(2)].
    • A casual taxable person, and
    • A non-resident taxable person.

14. Is there any exemption threshold limit below which a person is not required to file an annual return? 

No. Every registered person except as specified in section 44(1) shall furnish an annual return for every financial year.

15. Is an annual return to be filed for the period financial year of the calendar year? 

Every registered person except as specified in section 44(1) shall furnish an annual return for every financial year.

16. Which rules describe the form and manner in which annual returns have to be filed? 

The form and manner in which the annual return needs to be furnished has been stipulated under Rule 80 of the GST rules, 2017.

17. What is the name of the GST annual return form? 

As per the Rule 80, such persons shall furnish an annual return electronically in FORM GSTR-9.

18. Is form GSTR-9 notified? 

Yes. Form GSTR 9 for the FY 2017-18 has been notified vide Notification No. 39/2018 – Central Tax dated 4th September 2018. The same has been amended vide Notification no. 74/2018 – Central tax dated 31st December, 2018.

19. Is GSTR 9 available on the GST common portal? 

GSTR 9 has been made available on the GST common portal on 6th March, 2019.

20. What is the mode of submission and filing of GST annual returns? 

GSTR 9 can be submitted and filed through the common portal i.e. www.gst.gov.in in either directly or through a Facilitation Centre notified by the Commissioner.

21. Are there differences in annual returns on the basis of the nature of taxable persons? 

Yes. The basic annual return applicable to every registered taxable person is GSTR 9. However, there are two categories of persons who are required to furnish annual return in lieu of GSTR 9:

i) Composition Supplier: It must be noted that the composition supplier paying tax under section 10 shall instead of furnishing the annual return in FORM GSTR 9, separate form is required to be furnished for annual return in FORM GSTR-9A.

ii) Electronic commerce operator: It must be noted that the every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in FORM GSTR 9B.

22. Are there any additional documents required to be submitted along with the annual return? 

Usually No. However, where the registered person who is required to get his accounts audited in accordance with the provisions of section 35(5) shall furnish, electronically, the annual return along with:

    • A copy of the audited annual accounts, and
    • A reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement in GSTR 9C and such other particulars as may be prescribed.

23. Is GSTR 9 supposed to be filed on the entity level or in respect of each GSTIN? 

The annual return has to be furnished by every registered person as stipulated under section 44(1). In GST, as per section 25(4) of the GST Act, 2017, every person who has obtained more than one registration, whether in one state or more than one state shall be treated as distinct person in respect of each such registration. Further, Annual return is merely the consolidation of all the details filed in the regular returns applicable i.e. GSTR 1and GSTR 3B, to the taxpayer during the financial year. Hence, Annual return is required to be furnished in respect of each GSTIN.

24. Is GSTR 9C notified by the CBIC? 

Yes, vide Notification no. 49/2018 – Central tax dated 13th September, 2018. The same has been amended vide Notification No. 74/2018 – Central tax dated 31st December, 2018.

25. What are the Preconditions for filing Form GSTR-9? 

The pre-conditions for filing of GSTR-9 are:

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

26. What are the ways to file GSTR 9? 

There are two ways to file GSTR 9 i.e. Online (Log in www.gst.gov.in to navigate Service>Returns>Annual Returns) & Via Offline Tool (shall be made shortly available).

27. Can the Taxpayer download system compute values of form GSTR 9? 

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

28. Is there any late fee for the late filing of Form GSTR 9? 

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

29. When the “Late fee payable and paid” file in Form GSTR 9 gets enabled? 

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

30. Can the taxpayer file Form GSTR 9 return without paying a late fee ( If applicable )? 

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

31. Can the taxpayer preview from GSTR 9 before filing? 

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

32. 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 is sent to the taxpayer on his registered mobile and email id.
    • Electronic Cash ledger and Electronic Liability register part-I will get updated on successful set-off of liabilities (Late fee only).
    • Filed form GSTR-9 will be available for view/download in PDF and Excel format.

33. Can GSTR 9 be revised? 

No. GSTR 9 cannot be revised after filing.

34. Can the details furnished in GSTR 1 and GSTR 3B be rectified in GSTR 9? 

It must be acknowledged that the basis for the foundation of annual return in GSTR 1 and GSTR 3B. Ideally, each and every details which requires rectification, must originally be rectified in the GSTR 1 and GSTR 3B, then only the details should be furnished in GSTR 9. Initially, when the Form GSTR 9 was introduced then a major question which was popping up in the minds of the taxpayers was whether it is not possible to correct, amend or rectify any details pertaining to GSTR 1 and GSTR 3B in GSTR 9. In this regard, it is pertinent to note that Form GSTR 9 has been amended vide Notification No. 74/2018 – Central Tax dated 31st December, 2018 wherein a new Instruction No.3 has been introduced to clarify.

35. Can the penalty be levied on the late filing of GSTR 9? 

Though late fee is applicable on late filing of GSTR-9 along with the higher cap of 0.25% of turnover in the State/Union Territory has been provided, still levying penalty on the top of such higher cap would lead to contrary.

36. Can the taxpayer edit auto-populated data from filed from GSTR 1 and GSTR 3B in from GSTR 9? 

Yes, the taxpayer can edit auto-populated data from files 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 (Tables 3 & 5 thereof) Table No. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column).

37. Is the annual return somewhere linked with the trial balance, profit & loss account & balance sheet? 

No. However, for the persons who are supposed to get audited i.e. above INR 2 crores aggregate turnover, reconciliation in GSTR 9C has to be submitted which certainly has to be interlinked with financial statements.

38. Does GSTR 9 Capture details miss to be filed in the return pertaining to the FY 2017-18 i.e details reported in GSTR 1 and GSTR 3B of the period July 2017 to March 2018 but have been reported in the returns of subsequent tax periods? 

Earlier, it appeared that details cannot be shown as per the language of the Part II heading as it was stated that ‘details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year.’ However, now vide Notification No. 74/2018 – Central Tax dated 31st December, 2018, the heading of Part II has been amended which stipulates that ‘Details of advances, inward and outward supplies MADE during the financial year’ which clearly shows the intention of the Government is to seek details pertaining to the FY and not only the details which are declared in returns filed during the FY. Further, GSTR 9 has been amended wherein a new Instruction No.3 has been introduced to clarify that additional liability for the FY 2017-18 which is not declared in GSTR 1 and GSTR 3B may be declared in GSTR 9. However, the taxpayer cannot claim input tax credit unclaimed during FY 2017-18 through GSTR 9.  

Also Read: FAQs on GSTR 9A

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