GSTR 9
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09 Oct 2023

GSTR 9

What is GSTR 9?

It is an annual return to be filed by all registered taxpayers under GST irrespective of the turnover of an entity. The return consists of details such as inward/outward supplies, taxes paid, refund claimed, demand raised and ITC availed by the taxpayer. All registered taxpayers are required to file GSTR-9 except:

  • Casual taxpayers
  • Input Service Distributors
  • Non-resident taxpayers
  • Taxpayers deducting/collecting tax at source under Section 51 or Section 52

What is the threshold limit for GSTR 9 and 9C?

GSTR-9 – Rs.2 crore

GSTR-9C – Rs.5 crore

Due Date of GSTR 9 Form

The last date of submission the GSTR 9 form is 31st December from the subsequent financial year. For instance, if the financial year is 2017-18 then, the due date for filing the GSTR 9 form will be 31st December 2018.

Penalties for Late Filing GSTR 9 Form

Every taxpayer shall submit the GSTR 9 form within the prescribed time limit. In case he fails to comply with that then there is a considerable GSTR 9 penalty amount that will amount to 200 INR per day. This late fee includes CGST 100 INR per day and SGST 100 INR per day, there is no late fee payment on IGST. The amount of penalty will not exceed the amount of quarter turnover of the taxpayer.

The Format of GSTR 9 Form

See below the GSTR 9 Format :-

GSTR 9 Form can be divided into six major parts. Let us discuss them :-

Basic Details

The very first part of the GSTR 9 form includes the basic details about the taxpayer which will already be filled.

Inward and Outward Supply Details

This part of the form includes the details regarding the inward and outward supply in that particular financial year of the taxpayer. These details will be in the summarized form containing all the information of FY.

Details of ITC

In this column, the taxpayer needs to furnish the details ITC that was declared in the financial year by him along with the details of ineligible and reversed ITC if any. The details must be consolidated for the whole FY.

Details of Tax Paid

This section consists of the details of the tax paid by the taxpayer under the GST Act during his applicable financial year. Further, to mention the details in this section GSTR3B form can also be used by the taxpayer.

Particulars of Transaction

Every taxpayer needs to furnish the details about each and every transaction but there is a condition and that is :

  • Transaction declared in the returns of April to September of the current financial year or
  • Up to the date of filing the GSTR 9 annual return of the previous financial year; whichever is earlier.

Other Details

In this section of the GSTR 9 form, the taxpayer needs to furnish details about different things. The details compromise of the following details :-

  • GST Refund and demand details as asked by the government.
  • Late fees paid or payable
  • Particulars of Inward supplies from the composition scheme taxpayer
  • Consolidated details of inward and outward supplies which shall be HSN

Important Points

During the Year if there is an error between CGST, SGST and IGST interchanged in reporting, but the gross value of the taxes matches, can the same be correctly reported in GSTR 9?

If CGST, SGST, and IGST are interchanged while reporting in GSTR-1, the same cannot be corrected while filing GSTR-9. Table 9 – Details of taxes paid of GSTR-9 cannot be edited except tax payable column. However, the assessee can correctly report the actual taxes payable under respective heads while updating Table 9, though, this correct reporting does not account for automatic intra adjustment of tax under CGST, SGST, and IGST. The shortfall of tax needs to be paid off while filing GSTR-3B of the subsequent month or by filing DRC-03 and the taxes paid in excess erroneously can be claimed as a refund. Also, there is no interest liability on taxes shortly paid in such cases.

A sales figure that was originally reported as B2C sales in GSTR-1, was later corrected to B2B sales, how should the reporting be done?

Table 4 of GSTR-9 requires details of both B2B and B2C supplies. In this case, the assessee has to report sales under B2B in Table 4, as this is the correct classification even though it was wrongly reported as B2C in GSTR-1.

A GSTR-3B was filed with wrong (excess) outward supplies and tax paid on the same, but the actual/correct supplies were declared in GSTR-1 for the same period, then in that case is there any way to get a refund of excess amount paid?

If taxes are erroneously paid in excess in GSTR-3B, the same can be claimed as a refund (as per Section 54 of CGST Act) or be adjusted against tax payments of subsequent periods. But, the same cannot be claimed though GSTR-9. The refund needs to be claimed by making an application for the same on GST portal.

Reverse Charge had been paid, but wrongly reported in GSTR-3B in 3.1.a as against 3.1.d, how can this be rectified while filing GSTR-9?

An assessee should make a correct reporting under GSTR-9 by disclosing the reverse charge paid under Table 4G even though if there is incorrect reporting under GSTR-3B.

Can a refund be claimed for Credit Notes which cannot be adjusted in 2018-19 for FY 2017-18?

No, a refund of credit notes which cannot be adjusted in FY 2018-2019 (pertaining to FY 2017-2018) cannot be claimed as the incidence of tax on such supply has been passed to the recipient.

If there is a difference between GSTR-3B & GSTR-2A then how do we rectify the same in GSTR-9?

The difference between auto-populated ITC details from GSTR-2A and those declared in GSTR-3B needs to be explained in GSTR-9 under the following 2 heads:
Table 8E: ITC available but not availed
Table 8F: ITC available but ineligible

We have not done any reversal of ITC while filing GSTR-3B in the past, now how do we go about the same while filing GSTR-9?

If any reversal of ITC was missed in past months GSTR-3B, the same can be done in subsequent months GSTR-3B. The same should be correctly reported in Table 7 of GSTR-9 and the excess liability created because of such reversal should be paid off.

How do we differentiate the ITC into Capital goods, Input and Input Services?

Table 6B of GSTR-9 requires differentiate of ITC into Capital goods, Inputs and Input Services. Books of accounts have to be maintained in a manner such that purchases attributable to output supply of goods, output services, and capital goods can be identified and thus ITC on the same can be differentiated. However, there is no difference in treatment of ITC between goods and services. Hence, such bifurcation may be dispensed with in the first year as the assessee may not have maintained books in the required manner due to non-requirement in GSTR-3B.

Latest Updates

Notification No. 25/2023- Central Tax dt. 17.07.2023 read with Notification No. 07/2023- Central Tax dt. 31.03.2023

(1) Any delay in the filing of annual returns in form GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of registered taxpayers-

– Turnover up to Rs.5 crore filing GSTR-9 after due date attracts a late fee of Rs. 50 per day (i.e., Rs.25 each under CGST and SGST Act) subject to max cap 0.04% (i.e., 0.02% each under CGST and SGST Act) of turnover in state/UT.

– Turnover over Rs.5 crore to 20 crore filing GSTR-9 after due date attracts late fee of Rs 100 per day (i.e., Rs.50 each under CGST and SGST Act) subject to max cap 0.04% (i.e., 0.02% each under CGST and SGST Act) of turnover in state/UT.

(2) GST amnesty scheme for GSTR-9 delayed filing- The CBIC has notified vide 07/2023 dated 31st March 2023 to waive off late fee in excess of Rs.20,000 (i.e., Rs.10,000 each under CGST and SGST Act) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed before 31st August 2023.

18th February 2023

49th GST Council meeting updates-

  1. Council recommended the late fee rationalisation for delayed GSTR-9 filing from FY 2022-23 onwards as follows:

(a) Registered persons with Annual Aggregate Turnover (AATO) up to Rs.5 cr is reduced to Rs. 25 per day subject to a maximum of 0.02% of turnover.

(b) Registered persons with AATO of more than Rs.5 cr to 20 cr is reduced to Rs 50 per day subject to a maximum of 0.02% of turnover.

  1. The Council recommended an amnesty scheme for pending GSTR-9 returns. This scheme comes with a conditional waiver/ reduction of late fees.

16th November 2022

Changes are made in the format of GSTR-9 (annual returns), to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th November 2022’ instead of ‘April 2022 to September 2022’ in various tables.

For further technical guidance on GSTR 9 , feel free to reach out to us.